Peer-reviewed articles 17,970 +


Title: TAX BREAKS FOR THE ENERGY RENOVATION OF ITALIAN BUILT
HERITAGE. KEY ISSUES AND FUTURE PROSPECTS FOR A NEW
TRANSITION PROCESS
TAX BREAKS FOR THE ENERGY RENOVATION OF ITALIAN BUILT
HERITAGE. KEY ISSUES AND FUTURE PROSPECTS FOR A NEW
TRANSITION PROCESS

PlumX Article Metrics by Elsevier
Andrea Garzulino
10.5593/sgem2023V/6.2/s27.85
10.5593/sgem2023v/6.2
1314-2704
978-619-7603-66-8
English
23
6.2
•    Prof. DSc. Oleksandr Trofymchuk, UKRAINE 
•    Prof. Dr. hab. oec. Baiba Rivza, LATVIA
Green Design and Sustainable Architecture
The transition of built heritage towards energy efficiency is a complex process, encompassing a wide range of aspects and challenges. Moreover, the ongoing climate change, marked by rising average temperatures and an increase in extreme weather events, amplifies the urgency to improve energy efficiency and the overall performance of buildings. This necessitates the crucial adoption of appropriate solutions. Within this scenario, the discussion brings to light two key elements that define the current situation. The first element pertains to the existing regulatory framework, extending its scope to include the recent proposal for revising the Energy Performance of Building Directive (EPBD), a component of the ‘fit for 55’ package. The second element concentrates on the energy efficiency measures executed in Italy after the introduction of the ‘Superbonus 110%’ tax break, offering an initial interpretation of ENEA’s data on the measures implemented until 2021. A thorough examination of these two elements allows us to pinpoint crucial factors that can help foster a model that harmoniously integrates the preservation of built heritage with the sustainability and effectiveness of energy efficiency measures.
[1] Buda A., Hansen E. J.d.P., Rieser A., Giancola E., Pracchi V. N., Mauri S.,Marincioni V., Gori V., Fouseki K., Polo Lopez C. S., Lo Faro A., Egusquiza A.,Haas F., Leonardi E., Herrera-Avellanosa D., Conservation-Compatible RetrofitSolutions in Historic Buildings: An Integrated Approach, in Sustainability,Switzerland, vol. XIII, pp 1-19, 2021. https://doi.org/10.3390/su13052927
[2] Garzulino A., Energy Efficiency: A Multi-Criteria Evaluation Method for theIntervention on Built Heritage, in Sustainability, Switzerland, vol. XII, pp 1-18,2020. https://doi.org/10.3390/su12219223
[3] Istituto Nazionale di Statistica – ISTAT (edited by), Rapporto sulle Costruzionidell’Annuario Statistico Italiano, Italy, 2015.
[4] Camera dei Deputati (edited by), Il recupero e la riqualificazione energetica delpatrimonio edilizio: una stima dell’impatto delle misure di incentivazione, Italy,2020.
[5] Bertini I., L’efficienza energetica per gli edifici storici, in «ENEA magazine:Energia, ambiente e innovazione», Italy, vol. 1, pp 31-33, 2022.
[6] European Commission (edited by), Revision of the Energy Performance ofBuildings Directive: Fit for 55 package, in EU Legislation in Progress, France,2022.
[7] Carbonara G., Energy efficiency as a protection tool, in Energy and Buildings,UK, vol. XCV, pp 9-12, 2015. https://doi.org/10.1016/j.enbuild.2014.12.052
[8] Ministero per i Beni e le Attivita Culturali e per il Turismo - MiBACT (edited by),Linee di indirizzo per il miglioramento dell’efficienza energetica nel patrimonioculturale. Architettura, centri e nuclei storici ed urbani, Italy, 2015.
[9] Buda A., Pracchi V. N., Le Linee di Indirizzo per il miglioramento dell’efficienzaenergetica nel patrimonio culturale: indagine per la definizione di uno strumentoguida adeguato alle esigenze della tutela, in Musso S. F., Pretelli M. (edited by),Restauro: Conoscenza, Progetto, Cantiere, Gestione, Edizioni Quasar, Italy, vol.5.2, pp 772-782, 2020.
[10] Bedeschi F. (edited by), Impact Report. L’impatto dell’edilizia sostenibilecertificata in Italia, Green Building Council, Italy, 2023.
[11] Associazione Nazionale Costruttori Edili – ANCE (edited by), Programma dilavoro della Commissione per il 2023, Italy, 27 luglio 2023.
[12] Camera dei Deputati (edited by), Il superbonus edilizia al 110 per cento –aggiornamento al decreto-legge 21 giugno 2022, n. 73, Dossier n°118, Italy, 2022.
[13] Del Curto D., Dal mito dell’efficienza all’obiettivo della transizione energetica.Una sfida per gli edifici storici, in Territorio, Italy, vol. XCVII, pp 113-118, 2021.https://doi.org/10.3280/tr2021-097-Supplementooa12934
[14] Agenzia Nazionale Efficienza Energetica – ENEA (edited by), Le detrazionifiscali per l’efficienza energetica e l’utilizzo delle fonti rinnovabili di energianegli edifici esistenti, Rapporto annuale, Italy, 2022.
[15] Gotta A., Mecca U., Rebaudengo M., Switching from Risks to Opportunities: TheAp-plication of a Superbonus Tax Incentive to Heritage Buildings from the 1960sin Fragile Mountain Contexts, in Land, Switzerland, vol. XII, pp 1-14, 2023.https://doi.org/10.3390/land12061130
conference
https://doi.org/10.5593/sgem2023V/6.2/s27.85
Download PDF
Proceedings of 23rd International Multidisciplinary Scientific GeoConference SGEM 2023
23rd International Multidisciplinary Scientific GeoConference SGEM 2023, 28-30 November, 2023
Proceedings Paper
STEF92 Technology
International Multidisciplinary Scientific GeoConference-SGEM
SWS Scholarly Society; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci and Arts; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; European Acad Sci, Arts and Letters; Acad Fine Arts Zagreb Croatia; Croatian Acad Sci and Arts; Acad Sci Moldova; Montenegrin Acad Sci and Arts; Georgian Acad Sci; Acad Fine Arts and Design Bratislava; Russian Acad Arts; Turkish Acad Sci.
697-704
28-30 November, 2023
website
9657
energy efficiency, tax breaks, energy transition, built heritage, Italy