Pierfrancesco Fagiani
Pool Senior Consultant

16/07/2026

If you have had a swimming pool for a few years, you have probably already noticed it: sooner or later, the time comes to work on it.

Maybe the pool lining has lost its colour, the lights do not illuminate well anymore, the pump consumes too much energy, or you simply want to transform it into something more modern, more beautiful and above all more efficient.

The good news is that in most cases there is no need to demolish everything and start again from scratch. On the contrary, the right interventions are often enough to make the pool look completely new.

And there is another good news: some renovation works may qualify for the tax incentives provided for the recovery of the building heritage, allowing you to recover part of the expenses incurred.

 

When is it time to renovate a swimming pool?

There is no specific age. There are swimming pools that are still perfect after ten years and others that, after just a few years, begin to show the first signs of ageing.

The reasons that lead to a renovation are different: improving the appearance, reducing consumption, increasing safety, eliminating leaks, updating outdated systems or simply making the pool more comfortable to use.

Today, the possibilities for intervention are truly numerous.

 

Which works are included in swimming pool renovation?

A renovation can be more or less extensive, depending on the needs and the condition of the swimming pool.

Renovation works include:

  • Repair of the swimming pool structure.
  • Reinforcement of the pool shell structure.
  • Restoration of the pool waterproofing.
  • Replacement of the pool lining (liner, reinforced PVC, mosaic, etc.).
  • Replacement of the hydraulic system pipes.
  • Renovation or replacement of the filtration system.
  • Replacement of the filtration pump.
  • Replacement of the filter.
  • Replacement of skimmers, return jets, bottom drains and other fixed components of the hydraulic system.
  • Renovation or upgrading of the swimming pool electrical system.
  • Replacement of swimming pool lighting (for example with LED lights), as part of the renewal of the electrical system.
  • Renovation of the pool edge.
  • Replacement of the surrounding flooring directly connected to the swimming pool.
  • Replacement of deteriorated stairs and fixed accessories.
  • Upgrading of systems to comply with current safety regulations.
  • Installation of automatic sterilisation systems.
  • Installation of water heating systems.
  • Transformation of the swimming pool from skimmer system to overflow system.

In many cases, it is not necessary to carry out all these works. Often, it is enough to intervene on the oldest elements to obtain a completely renovated swimming pool, more efficient and much less expensive to manage.

The fundamental requirement

There is one check that we always recommend carrying out before starting any work.

The swimming pool must be officially authorised as a swimming pool in the original building permit documentation.

If, instead, it had been declared as a storage basin, irrigation reservoir or with a different intended use, there could be limitations on access to the tax incentives.

For this reason, it is always advisable to check the municipal documentation together with your technician.

The case of pool covers

Installing a cover is one of the aspects that can generate doubts.

Since it involves adding an accessory, the possibility of accessing tax incentives may depend on the type of overall intervention. If the cover is installed as part of a swimming pool renovation and contributes to improving its functionality, safety and efficiency, it can be evaluated together with the other works.

Also in this case, the advice is always to discuss it with your accountant or with the technician responsible for the procedure.

From skimmer to overflow system

The most important renovation intervention is certainly the transformation of a swimming pool from skimmer system to overflow system, a type of work in which we are true specialists. The overflow pool is undoubtedly the best solution, thanks to its high technological performance, better water cleanliness and hygiene, lower consumption of chemical products, reduced maintenance requirements over time and its superior aesthetic appearance.

You can see some of our renovations here.

 

Tax incentives for swimming pools

The renovation of an existing swimming pool, when it falls within the interventions admitted under the Renovation Bonus, can benefit from an IRPEF tax deduction on the expenses incurred. In particular:

  • 50% deduction of the expenses incurred for works carried out on the main residence (for expenses incurred in 2025 and 2026);
  • 36% deduction of the expenses incurred for works carried out on properties other than the main residence, such as second homes (for expenses incurred in 2025 and 2026);

The maximum eligible expenditure limit is €96,000 for each residential unit.

The deduction is generally recovered through 10 equal annual instalments in the tax return.

When the swimming pool is regularly existing and constitutes a property accessory of the residence, recovery, extraordinary maintenance or renovation works may, if the requirements established by current legislation are met, benefit from the tax incentives dedicated to the recovery of the building heritage.

 

What does the legislation say?

The incentives for works on swimming pools refer, when the requirements established by law are met, to the provisions regarding the recovery of the building heritage.

The main regulatory references are:

  • Article 16-bis of Presidential Decree 917/1986 (TUIR), which regulates tax deductions for building renovation works;

  • Presidential Decree 380/2001 (Consolidated Building Act), which defines the different types of building interventions;

  • Guides from the Italian Revenue Agency on building renovations, which clarify operational procedures, requirements and the necessary documentation.

Tax regulations are updated periodically. For this reason, it is always advisable to verify the legislation in force at the time of the intervention and consult your tax advisor.

 

VAT incentives

The reduced 10% VAT rate (instead of 22%) for swimming pool renovation applies when the intervention falls within the building recovery works provided for by tax legislation. In particular:

  • it applies to service provisions carried out by the company performing extraordinary maintenance, restoration, conservation and renovation works on residential properties;

  • it applies to interventions on an existing swimming pool, such as the renovation of the system or the transformation from skimmer to overflow system, when they are classified as building recovery interventions and carried out through a works contract;

  • it does not apply to purchases made directly by the owner nor to professional services, such as design and consultancy.

It is important to remember that the reduced VAT rate and the Renovation Bonus are two different incentives: they can apply together, but with specific requirements and conditions. The application of the 10% VAT rate depends on the type of intervention and on the way in which the works are entrusted and invoiced.

 

Is it worth renovating a swimming pool?

Absolutely!

A renovated swimming pool is not only more beautiful to look at, but it also consumes less energy, requires less maintenance, offers greater comfort and also increases the value of the property.

If it is possible to access the tax incentives provided for by current legislation, the investment becomes even more attractive.

The advice is simple: before replacing one component at a time, consider a complete renovation. Very often, it is the most convenient solution, both from a technical and economic point of view.

 

Rely on specialists for your swimming pool renovation

If you are thinking about renovating your swimming pool, rely on the experience of those who have been working in the sector for over 40 years.

We build and renovate swimming pools in the Marche, Umbria and Abruzzo regions, managing every project with care and professionalism, from the initial assessment to the final completion.

Renovating a swimming pool is often an even more delicate intervention than building a new swimming pool: it is necessary to understand the existing structure, assess the current systems and find the best solutions to improve aesthetics, functionality and long-term durability.

Thanks to our experience, we can advise you on which interventions are truly necessary and help you transform your swimming pool into a modern, efficient and enjoyable space for the whole family.

A well-designed project not only allows you to improve the comfort and usability of the swimming pool, but also to enhance the property and increase its value over time.

Contact us to discuss your project: we will assess the condition of your swimming pool and help you find the best way to make it beautiful, modern and ready to be enjoyed again for many years to come.

 

Is swimming pool renovation tax deductible?

Yes, swimming pool renovation can be tax deductible in certain cases, but there is no specific tax incentive called the “Swimming Pool Bonus”. Works carried out on a swimming pool may qualify for the incentives provided for building renovations when they are part of interventions allowed by current legislation and are carried out on a residential property.

The tax deduction may apply, for example, to extraordinary maintenance works, the renovation or upgrading of existing swimming pool components, the replacement of technological systems connected to the swimming pool, or interventions that improve the functionality of the system.

Which swimming pool renovation works can benefit from tax deductions?

Swimming pool renovation works that may benefit from tax deductions are generally those carried out on an existing swimming pool connected to a residential property, when they fall within the eligible interventions provided for by building regulations.

Among the works that may be considered for tax deduction purposes, depending on the specific circumstances, are:

  • replacement of the internal pool lining;

  • replacement or upgrading of the filtration and water treatment system;

  • renovation of the swimming pool’s technological systems;

  • works on external paving and finishes;

  • works required to improve the functionality or upgrade the existing swimming pool.

How much can you deduct for renovating a swimming pool?

How much can be deducted for renovating a swimming pool depends on the type of intervention and the characteristics of the property. If the renovation of an existing swimming pool falls within the works eligible under the Renovation Bonus, it is possible to benefit from:

  • a 50% deduction of the expenses incurred for works carried out on the main residence (for expenses incurred in 2025 and 2026);

  • a 36% deduction of the expenses incurred for works carried out on properties other than the main residence, such as second homes (for expenses incurred in 2025 and 2026).

The current maximum eligible expenditure limit is €96,000 for each residential unit, and the deduction is recovered through the tax return, in compliance with the requirements established by tax legislation.

What documents are required to obtain the tax deduction for swimming pool renovation?

To obtain the tax deduction for swimming pool renovation, it is necessary to keep all documentation relating to the works carried out and the payments made.

The main required documents may include:

  • detailed invoices relating to the swimming pool works;

  • receipts of payments made by bank transfer specifically for building renovations;

  • any required building permits, such as CILA or other authorisations, when applicable;

  • technical documentation relating to the works carried out;

  • declarations and certifications required for specific systems or works.

Proper management of the documentation allows you to demonstrate the nature of the works carried out and reduces the risk of disputes during tax inspections.