[REVISION HISTORY]

Italy updates tax incentives and renewable energy mandates

Updated 5 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-08 09:32 UTC → 2026-09-11 10:20 UTC · added ~~removed~~

Since July 2026, Italy has continued to adjust its fiscal incentives while scaling up municipal pest‑control actions. The Revenue Agency’s July guide for the 730 return kept the new deductible ceiling for incomes above €75,000 and the reduced Superbonus rate (65% for projects started before 15 Oct 2024). The government confirmed the 2026 tax‑credit rates for energy‑saving works, extended the home‑energy bonuses, and introduced a 5% VAT cut for short‑term rentals and a wage‑tax relief. A tax‑credit of up to 50% (36% for second homes) was added for mosquito‑net installations, and a similar credit for window screens was announced in early July. The Transizione 5.0 business incentive entered its operational phase, offering up to 180% tax credits for qualifying energy‑transition investments. New construction incentives were announced in late July. The Sismabonus now provides a 36% credit for primary‑residence seismic upgrades and 30% for second homes and non‑residential buildings, with a €96,000 expense cap. A garage‑box bonus adds a 50% credit for boxes attached to the main home (up to €48,000) and 36% for secondary‑property boxes, with rates set to fall in 2027‑28. In August 2026, Italy implemented Legislative Decree 5/2026, transposing the EU RED III Directive. This mandate expands renewable energy integration requirements to include second-level renovations and heating system replacements; for instance, boiler replacements must now incorporate at least 15% renewable capacity. Specific quotas vary: new constructions and significant expansions must meet a 60% renewable energy quota, while first-level renovations require a 40% threshold. Additionally, the ‘Bonus Box Auto’ provides IRPEF deductions of 50% for garages attached to primary residences and 36% for second homes, capped at €96,000; these deductions apply specifically to the costs of building new, uncovered parking spaces or garages from scratch. In September 2026, authorities intensified compliance enforcement.

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