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Fiscal Policies for the Energy Transition of Italian Residential Heritage

イタリアの住宅遺産のエネルギー移行のための財政政策 (AI 翻訳)

Laura Magri

Environmental Science & Sustainable Development📚 査読済 / ジャーナル2026-06-30#政策Origin: EU対象セクター: real_estate
DOI: 10.21625/essd.v11i1.1287
原典: https://doi.org/10.21625/essd.v11i1.1287
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🤖 gxceed AI 要約

日本語

本論文は、イタリアの住宅遺産に対するエネルギー効率化インセンティブ(特に普通のエコボーナス)を分析する。ミラノとトレントの2つの集合住宅のケーススタディを比較し、エネルギー改修が建築的価値の喪失を招くリスクと、保存と組み合わせた場合の可能性を明らかにする。建築遺産の保全と脱炭素化目標の両立に向けた政策示唆を提供する。

English

This paper analyzes fiscal incentives for energy efficiency in Italian residential heritage, focusing on the ordinary Ecobonus. Through two case studies—a multi-family building in Milan and one in Trento—it highlights risks of architectural value loss from energy retrofits and potential when combined with conservation. It provides policy insights for balancing heritage preservation and decarbonization targets under the EU Energy Performance of Buildings Directive.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本でも、歴史的建築物の省エネ改修と文化財保存のバランスが課題となっている。本論文が示すイタリアのエコボーナス制度の教訓は、日本の住宅ストックのエネルギー移行政策や補助金設計に示唆を与えうる。

In the global GX context

This paper contributes to the global debate on balancing building energy performance incentives with architectural conservation, directly relevant to the EU's Energy Performance of Buildings Directive and similar retrofit policies worldwide.

👥 読者別の含意

🔬研究者:Scholars studying the intersection of energy policy, building retrofit, and cultural heritage conservation will find the comparative case study methodology insightful.

🏢実務担当者:Policymakers designing energy efficiency incentive schemes can learn from the Italian Ecobonus experience, particularly the need to integrate conservation criteria.

🏛政策担当者:Regulators overseeing tax incentives for building retrofits should consider the risk of unintended heritage loss and the potential for 'deep retrofit plus conservation' approaches.

📄 Abstract(原文)

Among all fiscal incentives, the Italian “SuperEcobonus” has been the most polarizing in recent public debate. Several analyses have pointed out its contradictions and criticalities, both as a tool for revitalizing the national economy and as a means of combating climate change. On the one hand, early warnings helped prevent its uncritical application to residential architectures that have long been subject to widespread criticism. On the other hand, in some cases, retrospective evaluations have acknowledged applications that resulted in the alteration or loss of architectural significance. Less explored, however, are the impacts and implications of the ‘ordinary’ Ecobonus, introduced in 2007 and modified several times since, particularly regarding the conservation of residential architecture built during the second half of the 20th century. This paper aims to highlight both the risks and the potential of this incentive—scaled back by the 2025 Budget Law but still in effect—when applied to non-listed residential heritage. The analysis draws from ENEA’s annual reports on the use of tax deductions for energy efficiency upgrades and compares the outcomes of two different energy retrofit projects. In the first case, a multi-family building designed by Giancesare Battaini in Milan (1961–1968), the energy efficiency intervention led to a loss of meaning and alteration of the building, exacerbated by poor preservation and lack of awareness of its architectural value. In contrast, in the second case—a multi-family building designed by Gian Leo Salvotti in Trento (1971–1973)—the energy retrofit was combined with conservation efforts aimed at preserving the prefabricated façade elements forming the building’s second skin. This contribution seeks to provide an informed assessment of the risks tied to the specific nature of this incentive, while also outlining future development paths for a tool that could meaningfully contribute to the decarbonization targets shared within the latest European directive on Energy Performance of Buildings.

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