Tax breaks for the energy renovation of Italian built heritage. Key issues and future prospects for a new transition process

The transition of built heritage towards energy efficiency is a complex process, encompassing a wide range of aspects and challenges. Moreover, the ongoing climate change, marked by rising average temperatures and an increase in extreme weather events, amplifies the urgency to improve energy efficiency and the overall performance of buildings. This necessitates the crucial adoption of appropriate solutions. Within this scenario, the discussion brings to light two key elements that define the current situation. The first element pertains to the existing regulatory framework, extending its scope to include the recent proposal for revising the Energy Performance of Building Directive (EPBD), a component of the ‘fit for 55’ package. The second element concentrates on the energy efficiency measures executed in Italy after the introduction of the ‘Superbonus 110%’ tax break, offering an initial interpretation of ENEA’s data on the measures implemented until 2021. A thorough examination of these two elements allows us to pinpoint crucial factors that can help foster a model that harmoniously integrates the preservation of built heritage with the sustainability and effectiveness of energy efficiency measures.