Gianni Biagi, INU – URBIT

Last year Urbanpromo Green promoted one of the first reflections on the new regulations that had introduced a new tax incentive: the Superbonus 110% both in the field of energy efficiency of buildings and seismic improvement.

A year has passed since the legislation that introduced it came into force. There have been many discussions about its actual applicability and critical aspects. In addition, regulatory changes have been made, some of them recent. Also, the first interventions that benefit from it have been launched (slowly and with operational difficulties). Therefore, it seemed necessary to go back to the issue in order to evaluate in a more complete way the real effectiveness of tax incentives in the building sector and also what the future of this regulatory tool might be, also considering the PNRR approved by the European Commission, which identifies green transition and energy efficiency of cities and territories as one of its strong points.

Many public and private actors are involved in the real application of this legislation on the territory. We have asked the public actors, the Revenue Agency and ENEA, to provide us with an updated overview of the first results of the implementation of the regulation.
We have also involved the other actors in the field and in particular professionals, banks and construction companies in order to have the voice of private actors to know from their direct voice the strengths and weaknesses of the rule. The aim is also to understand which, from their point of view, could be the possible future developments of tax incentives in the building sector, also as a flywheel for post-pandemic economic recovery.


Gianni Biagi, Urbit

Lectures by:
Domenico Prisinzano, ENEA
Andrea Nobili, Head of ABI Tax and Accounting Consulting Office
Flavio Monosilio, National Ance
Revenue Agency*



*lecturer currently being defined