Il Photovoltaic Bonus 2026 confirms the IRPEF deduction to 50 % for homes (including B&B and guesthouse activities) with a spending limit of €96.000, while for businesses and condominiums the Super bonus at 65% and regional funds (such as FEERI in Calabria or the Micro-enterprise tenders in Lombardy).
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The 2026 regulatory framework: What changes for the hospitality sector?
The 2026 Budget Law (Law No. 190 of December 30, 2025) has stabilized the incentive landscape, averting the dreaded "rate drift." For hospitality operators, this means being able to plan energy efficiency investments with precise financial certainty.
The integration of photovoltaic systems is no longer just an ethical choice, but a strategic lever to improve the Occupancy Rate by attracting the “green traveler” segment and, at the same time, protect operating margins (GOP) from fluctuations in energy costs.
Who can access the incentives?
Owners of properties used as B&Bs and holiday homes: 50% tax deduction (Renovation Bonus).
Condominium Hotels: 65% Superbonus for towed interventions.
Hotel microenterprises and SMEs: Access to regional calls for proposals and specific tax credits for ecological transition.
📌Immediate Actions:
Check the property's cadastral category.
Check building regulations (CILA/SCIA).
Request a professional energy audit to calculate your ROI based on your historical consumption.
Regional incentives and B2B tenders for tourism businesses
In addition to national tax deductions, 2026 will see local funds take center stage, essential for businesses operating as sole proprietorships or corporations.
Comparison table of regional incentives 2026
| Region | recipients | Type of Concession | Maximum / Advantage |
| Friuli VG | Private and Condominiums | 40% non-repayable grant + 50% tax deduction | Up to 90% total recovery |
| Lombardia | Micro-enterprises | 50% non-repayable contribution | Max €50.000 for efficiency improvements |
| Calabria | SMEs and Large Enterprises | FEERI Fund (1% Financing) | Investments up to €3 million |
| Toscana | Lucca Plain Area | Zero Emissions Home Call | Coverage up to 100% (with ISEE) |
Technical requirements and “significant assets”
To qualify for the reduced 10% VAT rate , it is essential that the installation is handled by an experienced contract supplier.
The reduced rate applies not only to modules, but also to inverters, storage systems, and labor, provided that the value of the goods does not exceed the service portion of the contract.
Renewable Energy Communities (CERs): A New Opportunity for Hotels
CERs represent the 2026 frontier for tourism districts. A hotel can act as a "prosumer" (producer and consumer), sharing excess energy with neighboring businesses or with its own employees living in the same primary cabin.
Why participate in an CER?
Incentive Tariffs: From €80 to €120/MWh on shared energy for 20 years.
ARERA fee: €0,14/kWh for collective self-consumption.
Territorial Marketing: Positioning the facility as a local sustainability hub.
The invoice discount is no longer available for 2026; the legislation only confirms the direct deduction in the tax return, divided into 10 equal annual installments.
Storage batteries are included; storage systems are incentivized at the same rates as the main system (50% or 65% depending on the case), making them essential for managing the evening consumption peaks typical of hospitality facilities.
It is necessary to keep the speaking bank transfer (with reference to Art. 16-bis DPR 917/86), the detailed invoices, the administrative authorization (CILA/SCIA) and the ENEA communication.
2026 is the year of maturity for photovoltaics in the HoReCa sector. Thanks to a combination of national tax deductions and regional tenders, the payback period (ROI) has been reduced to an average of 4-6 years , guaranteeing free energy for the following twenty years.
For a detailed consultation of the law and the paragraphs relating to the extensions of the building bonuses, it is possible to consult the text of Law No. 190 of 30 December 2025 on Normattiva – The portal of the current law.
In an increasingly eco-conscious tourism market, energy efficiency is the best calling card for your guests.
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