Fiscal Policies for the Energy Transition of Italian Residential Heritage Challenges, Risks, and Opportunities

Abstract

Among all fiscal incentives, the Italian “SuperEcobonus” has been the most polarizing in recent public debate. Several analyses have pointed out its contradictions and criticalities, both as a tool for revitalizing the national economy and as a means of combating climate change. On the one hand, early warnings helped prevent its uncritical application to residential architectures that have long been subject to widespread criticism. On the other hand, in some cases, retrospective evaluations have acknowledged applications that resulted in the alteration or loss of architectural significance. Less explored, however, are the impacts and implications of the ‘ordinary’ Ecobonus, introduced in 2007 and modified several times since, particularly regarding the conservation of residential architecture built during the second half of the 20th century. This paper aims to highlight both the risks and the potential of this incentive—scaled back by the 2025 Budget Law but still in effect—when applied to non-listed residential heritage. The analysis draws from ENEA’s annual reports on the use of tax deductions for energy efficiency upgrades and compares the outcomes of two different energy retrofit projects. In the first case, a multi-family building designed by Giancesare Battaini in Milan (1961–1968), the energy efficiency intervention led to a loss of meaning and alteration of the building, exacerbated by poor preservation and lack of awareness of its architectural value. In contrast, in the second case—a multi-family building designed by Gian Leo Salvotti in Trento (1971–1973)—the energy retrofit was combined with conservation efforts aimed at preserving the prefabricated façade elements forming the building’s second skin. This contribution seeks to provide an informed assessment of the risks tied to the specific nature of this incentive, while also outlining future development paths for a tool that could meaningfully contribute to the decarbonization targets shared within the latest European directive on Energy Performance of Buildings.

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Authors

Laura Magri
[email protected] (Primary Contact)
Magri, L. (2026). Fiscal Policies for the Energy Transition of Italian Residential Heritage: Challenges, Risks, and Opportunities. Environmental Science & Sustainable Development, 11(1), 74–84. https://doi.org/10.21625/essd.v11i1.1287

Article Details

Received 2026-02-02
Accepted 2026-06-04
Published 2026-06-30