Our country has introduced several measures to promote and support environmental conservation goals, benefiting businesses and individuals who choose to invest in renewable energies.

Government incentives are a concrete help and an unmissable opportunity for those who want to reduce the energy costs of their home or business while contributing to the protection of the planet.

Guide to Bonus

SUPERBONUS

The Superbonus is an incentive equal to 90% of the expenses incurred for the following interventions: energy efficiency, thermal insulation, replacement of air conditioning systems, installation of photovoltaic systems, seismic safety measures, electric vehicle, charging infrastructures, and removal of architectural barriers.

This bonus can only be used by households with an ISEE (Equivalent Economic Situation Indicator) not exceeding 15,000 euros.

More information:

• Italian Decree-Law No. 176 of November 18, 2022
• Italian Law No 6 of January 13, 2023
• Italian Law No. 197 of December 29, 2022

ECOBONUS

The Ecobonus provides a state incentive for improving the energy performance of existing buildings. Depending on the interventions carried out, the deduction (IRPEF or IRES) can be 50% or 65%.

For all energy interventions in condominiums on common areas, it is possible to benefit from the Condominium Ecobonus with a deduction rate of 70% or 75% and a maximum expense of 40,000 euros per housing unit.

RESTRUCTURING BONUS

The Restructuring Bonus includes interventions for building renovations, ordinary and extraordinary maintenance, restoration and conservative recovery, and interventions aimed at achieving energy savings through the use of renewable sources.

The spending limit is 96,000 euros for each housing unit, with a 50% income tax deduction.

More information:

• ART. 4 - DEDUCTIONS FOR RENOVATION INTERVENTIONS, ENERGY EFFICIENCY, AND EXPENSES ARISING FROM NATURAL DISASTERS

SISMA BONUS

The Sisma Bonus includes all interventions aimed at improving the seismic performance of existing buildings and provides a tax deduction based on the reduction of the risk class, ranging from 50% to 85%.

More information:

• ART. 8 - SISMA BONUS

VAT AT 10%

VAT at 10% is an incentive applied to ordinary and extraordinary maintenance works on buildings (construction, renovation, restoration, and conservative recovery works).

More information:

• WORKS OF ORDINARY AND EXTRAORDINARY MAINTENANCE
• ENEA - GUIDE TO BUILDING BONUSES 2023

Grant and Non-Repayable Funding Programs

NEW FUND FOR SMALL CREDITS

The fund provides subsidized financing to support Micro, Small, and Medium Enterprises (MSMEs) that want to invest in energy savings and improvement for their company. The program simplifies loan application and disbursement procedures and offers a 0% interest rate. The total cost of the investment must be at least 10,000 euros and should not exceed the maximum amount of 50,000 euros.

More information:

• REGIONAL PROGRAM FESR LAZIO 2021-2027

FUND FOR SUSTAINABLE DEVELOPMENT

The Fund for Sustainable Growth (FCS) is intended for both large and small and medium-sized enterprises (SMEs) and aims to finance innovative and sustainable projects for improving production processes. The fund provides subsidized financing, and interested companies can submit their projects individually or as a group.

More information:

• FUND FOR SUSTAINABLE DEVELOPMENT

THERMAL ACCOUNT

The Thermal Account is a fund to support the production of thermal energy and energy efficiency improvements in buildings.
The fund provides bonuses equivalent to 65% of the costs incurred for renewable energy production, up to a maximum of € 5,000.00.
The management and disbursement of the incentive are handled by the Energy Services Manager (GSE).

For more information:

• GSE - Thermal account

AGRISOLAR PARK

It is a funding measure provided for among the investments of the PNRR, aimed at agricultural businesses for the implementation of solar electricity generation facilities in the agricultural, livestock, and agro-industrial sectors.
The facilities must be of new production; alternatively, existing ones can be upgraded, but the contribution that will be recognized will exclusively cover the expenses incurred for the realization of additional facilities.
The incentives also include additional interventions:

• Design of ventilation systems
• Removal and disposal of asbestos from roofs
• Thermal insulation of roofs
• Installation of electricity storage systems
• Installation of charging stations.

The spending limit for each proposal cannot exceed €750,000.00, but the overall expenditure for multiple projects can reach up to €1,000,000.00.

For more information:

• GSE - Agrisolar park