Efficientamento energetico e valorizzazione dell’architettura residenziale del secondo Novecento. Sfide, ricadute e potenzialità degli incentivi fiscali

The residential architectural heritage built in the second half of the 20th Century can be considered fragile from various perspectives: from the challenging paths for its protection to the need to readapt it to social and functional requirements disrupted by the pandemic, to the desire and necessity for its performance improvement. Starting from a reflection on the criticalities, and repercussions of the tax incentives of the ‘SuperEcobonus’ and the ‘ordinary’ Ecobonus promoted by the Italian Government after the pandemic, the contribution aims to reflect on the possibilities of valorization offered by the unconventional use of existing tools in the regulatory and fiscal context, investigating alternative scenarios and intervention strategies to the dominant practices, taking into consideration not only performance and functional instances but also conservative ones.