The renovation bonuses, and the non-resident problem
This information is most likely to save you money, or stop you wasting it.
The 2026 rates for renovation and energy works are 50% on a principal residence and 36% on anything else, capped at €96,000 per unit, falling again in 2027. Superbonus expired on 31 December 2025 and is effectively gone.
Then the catch. An Agenzia delle Entrate ruling of October 2025 confirmed that a non-resident cannot access the 50% rate, because it's tied to the property being the taxpayer's principal residence. A non-resident is confined to 36%.
Worse than that. These are deductions against Italian income tax, spread over ten annual instalments. If you have no Italian taxable income, you have nothing to deduct against, so the nominal rate is irrelevant. And the credit-transfer mechanisms that used to let people without Italian tax capacity monetise these have been closed off.
Most English-language material about buying in Italy gets this wrong, and buyers budget for a discount they can't claim.
The route that does work for non-residents is Conto Termico 3.0, in force since December 2025. It pays a cash grant from the GSE rather than a tax deduction, so it doesn't depend on having Italian income at all. For private individuals it covers heat pumps, hybrid and bivalent systems, biomass, solar thermal, heat-pump water heaters, district heating connections, and now solar PV with storage where it's paired with a heat pump. Rates generally run 40 to 65%, paid as a lump sum where the total is €15,000 or less, and you apply within 90 days of finishing the work.
If you're a non-resident planning renovation, build the plan around Conto Termico, not around the headline percentage.