ITALY Law and Practice Contributed by: David A Röttgen, Andrea Farì, Francesco Fonderico and Ermanno Fonderico, Ambientalex Studio Legale
wide variety of environmental fees (see 15.3 Circular Economy Requirements ). 6.3 Incentives, Exemptions and Penalties Italy provides economic incentives in order to encour- age the community to go green. The following are the most relevant economic incentives, which do, how- ever, undergo frequent changes. Furthermore, when it comes to sectors other than those below, it is always recommended to verify the existence of incentives (including at a local level). The Eco Bonus, Home Bonus and Superbonus The Budget Law 2022 financed, until 31 December 2024, tax deductions for the energy efficiency of build- ings (“Eco Bonus”) and tax deductions for renova- tions (“Home Bonus” or Bonus Casa ), in relation to expenses incurred from 1 January 2022 to 31 Decem- ber 2024 (see ENEA’s Tax Bonus site and the Revenue Agency’s Guides). The 110% “Superbonus”, aimed at ecological tran- sition (Article 119 of Decree-Law 34/2020, the so- called “Relaunch Decree”), in its original configuration consisted of a tax deduction of 110% of expenses incurred from 1 July 2020 to 30 July 2022 for the implementation of specific interventions aimed at energy efficiency and static/seismic consolidation of buildings. In the last few years this incentive scheme has been downsized and remodelled: • 110% for expenses incurred up to 31 December 2023; • 70% for expenses incurred in 2024; • 65% for expenses incurred in 2025; and • with subjective and objective limitations compared to the original version. Owing to the high cost of public finances, such incen- tives appear not to be confirmed by the Budget Law 2026. Omnibus Decree No 95/2025, as converted into law by Law No 118/2025, extends the 110% Super- bonus until the end of 2026 only for work carried out in areas affected by earthquakes that occurred in certain Italian regions in 2009 and since 24 August 2016, where a state of emergency has been declared, provided the related application was submitted by 30 March 2024.
The Home Bonus relates to a wide variety of incentives (eg. renovation, redevelopment, installation of sys- tems based on the use of renewable energy sources, asbestos abatement works, seismic reinforcement, etc). The related tax deductions depend on a wide variety of factors and are subject to review each year. Energy Communities The Renewable Energy Communities referred to in Decree No 414 of 7 December 2023 encourage the creation of “Energy Communities” with the aim of sup- porting the production of electricity from renewable sources by recognising a non-repayable contribution of up to 40% of eligible costs as well as a cumulative incentive tariff for the renewable electricity produced. The use of photovoltaics is encouraged by various national sources – for example, the Decree of the Min- istry of Agriculture, Food Sovereignty and Forestry of 17 April 2024 related to interventions for photovoltaic systems to be installed on buildings for productive use in the agricultural, livestock and agro-industrial As for incentive schemes regarding mobility, the Eco Bonus was only confirmed up to 2024, and not for 2025, in relation to the purchase and installation of LPG or methane fuelling systems equipped with appropriate type-approval codes on M1 category vehicles with an environmental class of not less than Euro 4. Furthermore, it also deals with the purchase of non-polluting vehicles, although the resources set aside for electric cars have been exhausted and are awaiting refinancing, while reservations are still available for certain types of plug-in hybrid cars and hybrids. The incentives also apply to motorbikes and vans. Furthermore, incentives also exist for the instal- lation of electric car charging stations. Alternatives to Plastic sectors ( parco agrisole ). Non-Polluting Vehicles Incentives are also granted for the purchase of alter- native products and materials to disposable plastic. A tax credit equal to 20% of the expenses incurred in 2022, 2023 and 2024 is granted to companies in order to promote the purchase and use of alternative materials and products to disposable plastic, giving priority to products intended to come into contact with foodstuffs. Since 14 January 2024, balloons, plates
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