The installation of photovoltaic systems is not only an ecological and strategic choice to reduce energy costs, but also an intervention that can benefit from a wide range of Incentives and tax bonusesespecially in view of the new European directives on the energy performance of buildings, such as the Case Green Directive. In 2025, citizens and companies will have numerous concessions available, which vary on the basis of the type of property, the beneficiary and the nature of the intervention.
Among the main tools available we find the Renovation bonusesThe SuperbonusThe Energy income and the new incentives related to Renewable energy community (CER). Each with characteristics, percentages of deduction and different requirements, but all united by a goal: to encourage the transition to a more sustainable and shared energy system.
What are the conditions for accessing these bonuses? Who are the most advantageous facilities for? And what are the bureaucratic passages to be respected in order not to lose the opportunity?
Let’s find out together in detail.
Advertisement – Advertising
Renovation and Ecobonus bonuses: deductions up to 50% for photovoltaics
The Renovation bonusesalso confirmed for 2025, represents one of the most common concessions for those who decide to install a photovoltaic system in their home. Allows a Irpef deduction of 50% on the expenses incurred, which will descend to 36% from 2026 and al 30% in 2028according to the new decrease table provided by the government.
The facility is applicable on a maximum spending roof equal to 96,000 eurosleft in 10 annual installments of the same amount. But be careful: for taxpayers with income over 75,000 eurosfurther limits are expected, with possible reductions on the maximum deductible amount.
In addition to the classic roof system, the bonus also covers the panels installed on balconies or facadesas well as i storage systems. Fundamental requirement is that the system is intended to satisfy the energy needs of the home (lighting, feeding of appliances, etc.).
To access the facility it is necessary to make payments through talking transfer and keep all the documentation (invoices, receipts, certifications). It is important to remember that this form of incentive is accessible to all taxpayerswhether they are owners or tenants, provided that the property has residential use.
Parallel, also theEcobonusregulated by art. 14 of Legislative Decree 63/2013, continues to facilitate the installation of photovoltaic systems. Since 2025, however, its deduction percentages have been uniform to those of the renovation bonusmaking the two tools for this type of intervention overlap.
Advertisement – Advertising
Superbonus 65%: the latest possibilities to access the incentive
Despite the progressive reduction of rates, the Superbonus There is still a concrete opportunity for the installation of photovoltaic systems, especially in the field condominium or for buildings with multiple real estate units. For the year 2025, a 65% deductionbut only for the interventions started by 15 October 2024.
To be able to benefit from the Superbonus are:
- Condominiums;
- Buildings from 2 to 4 real estate units with one owner or in co -ownership;
- Voluntary Associations (ADV), Non -profit organizationAnd APS (Social Promotion Associations).
To access the benefit it is mandatory to have Cilas presented (Communication of the Starting Starting) by the date indicated above, or – in the case of condominiums – having approved the Shareholders’ meeting resolution and forwarded the Cila-S. In the event of demolition and reconstruction, the application for the qualification.
The Superbonus covers the expenses relating to:
- Photovoltaic systems connected to the electricity grid on buildings or on pertinent structures;
- Integrated storage systemsinstalled at the same time or subsequently to the solar systems.
The maximum deductible spending limit is of 48,000 eurosand anyway 2,400 euros for each kW of installed power. If the intervention takes place in the context of a building recovery, the limit is reduced to 1,600 euros per kW.
It should be noted that photovoltaics, in this case, is considered “Trained” intervention And it can benefit from the superbonus only if accompanied by at least one “driving force” interventionsuch as the thermal coat, anti -seismic interventions or the replacement of the winter air conditioning system.
Advertisement – Advertising
ENERGY INDEMPLOYEE: LOSS CONTRIBUTION CONTRIBUTIONS FOR LOW INCOME FAMILIES
The Energy income It is a public incentive, a lodgedesigned to support access to energy from renewable sources by families in conditions of economic vulnerability. Unlike the classic tax bonuses, this tool does not provide for a tax deductionbut a direct contribution for the purchase and installation of photovoltaic systems and other systems for the production of green energy.
In 2025, the National Fund for Energy Income has allocated 100 million eurosof which 80% intended for the regions of the South (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily), with a view to territorial rebalancing.
The main requirements to access the benefit are:
- ISEE less than 15,000 euros;
- or ISEE up to 30,000 euros for families with at least Four dependent children.
The facility can be used for the installation of domestic photovoltaic systemsbut also for other systems based on renewable energy (as biomass, wind or hydroelectric plants), depending on the regional regulations.
Energy income represents a strategic measure to reduce the energy poverty and encourage the inclusion of the most fragile families in the ecological transitionallowing them to break down the costs in the bill without facing initial expenses.
Advertisement – Advertising
Renewable energy community: shared energy and incentives up to 40%
The Renewable energy community (CER) They represent an innovative model of production and sharing energy: groups of citizens, public bodies, companies or associations that collaborate to install systems from renewable sources (such as photovoltaics), sharing their benefits in environmental, social and economic terms.
With the new CER Decreepublished in 2024, the government has introduced Two main forms of incentive:
- Lost contribution of 40%financed by the PNRR, intended for the energy communities that build systems in the municipalities with less than 5,000 inhabitants. The contribution is valid up to June 30, 2026for a total power of at least 2 GW and an estimated production of 2,500 GWh/year.
- Incentive rate on the share of shared energy for plants inserted in collective self -consumption configurations. This measure is available until reaching 5 GW of incentive power and in any case no later than the 31 December 2027.
They can adhere to a cer:
- private citizens,
- small and medium -sized enterprises (SMEs),
- local authorities and public administrations,
- school and university institutes,
- religious bodies,
- Third sector organizations.
From the April 8, 2024the GSE (Energy Services Manager) has opened the portals for the request for incentives. Also, thanks to the recent extension, there is time until November 30, 2025 To present the projects and join the initiatives.
Cer represent not only an opportunity for energy savingbut also an instrument of territorial cohesionpromoting the collaboration between citizens and institutions for a more sustainable future.
