Tax Policies for Housing Energy Efficiency in Italy: A Risk Analysis Model for Energy Service Companies

The Superbonus is an Italian tax relief policy aimed at encouraging residential buildings’ energy and seismic efficiency. Only the part of legislation analyzed here. deductions exceed nominal value project, making interventions convenient even for economically disadvantaged citizens small construction companies. However, measure has only found wide diffusion in single-family housing, while it proceeds more slowly multi-family buildings, where procedural complexities greatly amplify risk financial failure projects. purpose paper to analyze how urban planning technical administrative problems affect Return on Investment (ROI) when applied multi-unit buildings. Therefore, a analysis conducted from perspective ordinary Energy Service Company (ESCo), which assumes burden carrying out efficiency measures. property considered all requirements building generally used. works are also those carried most frequently. study shows that three five financially sustainable. This result line with data provided by Revenue Agency.