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Italy’s Budget Rework Lifts ISEE Home Exclusion, Tightens Inclusion Allowance, Extends Iperammortamento

Final adoption hinges on next week's parliamentary vote plus confirmed budget cover.

Overview

  • A reworked amendment would raise the main-home exclusion in the ISEE calculation from €91,500 to €120,000 for households in metropolitan cities.
  • The inclusion allowance renewal would start with a first month paid at half rate, enabling a consecutive additional year on request.
  • The technical report projects roughly €100 million in savings from the inclusion allowance change.
  • Deputy Minister Maurizio Leo said the iperammortamento for firms is set from 2026 through September 2028 within the draft amendments.
  • The government is basing the package on MPs’ proposals and is matching the measures with financial cover ahead of next week’s votes.