Tax benefits for the energy requalification of Italian real estate assets

Abstract

The need for energy-efficient buildings has emerged since the onset of the first energy crises in the 1970s. It’s in this decade that the concepts of sustainable development and energy saving have been introduced in the construction sector. Currently, the greatest energy saving potential for buildings does not lie in new buildings, but in the energy redevelopment of existing buildings. In order to promote interventions for building restoration, which are often costly and not economically convenient, Italian legislation has made a series of economic incentives available to the sector. This work reviews the main incentive systems for the energy requalification of buildings.