Regulations and Incentives for Integrated Photovoltaics: What to Know Before Designing

Building Integrated Photovoltaics (BIPV), a technology that generates energy without occupying additional surfaces by replacing traditional building elements such as roof tiles, façades, and glazing with photovoltaic modules, is today one of the most promising solutions for combining sustainability, design, and energy performance.

For designers, architects, and enterprises, assessing aesthetic components is not enough: it is essential to understand the regulations and incentives governing the sector in order to avoid bureaucratic complexity and seize financing opportunities.

In this guide, you will find an overview updated to 2026 on photovoltaic incentives.

 

The European Regulatory Framework: EPBD IV Directive "Green Buildings"

 

Entered into force on 28 May 2024, Directive (EU) 2024/1275, known as EPBD IV or "Green Buildings Directive," is the European reference for building energy performance. It sets clear objectives for both existing and newly constructed residential and non-residential buildings.

 

For new buildings, the directive stipulates:

 

• From 1 January 2028: All new buildings in public ownership must be Zero-Emission Buildings (ZEB)
• From 1 January 2030: Residential buildings must also be ZEB
• By 31 December 2029: Solar panel installation becomes mandatory for all new residential buildings

 

Italy's Implementation of the Green Buildings Directive

Italy has until 29 May 2026 to complete the transposition of EPBD IV into its national legislation through a legislative decree. By the same date, it must also present the National Building Renovation Plan, containing the strategy and incentives to achieve the directive's objectives.

 

National implementation may introduce specific provisions beyond the European text, such as targeted incentives for those renovating the least efficient buildings (energy classes F and G). It is therefore important to check regulatory updates whenever closing relevant projects.

 

2026 Environmental Minimum Criteria (CAM) in Construction: What Changes for Photovoltaics in Public Procurement

Environmental Minimum Criteria (CAM) are binding requirements in public procurement: photovoltaic products, to be admitted, must meet certified sustainability criteria.

 

For the construction sector, the reference has been updated: Ministerial Decree 24 November 2025, which came into force on 2 February 2026, replacing Decree 256/2022, introduced new CAM for the award of design services and works related to construction projects.

 

CAM Construction 2026: Main Innovations

Here are the main innovations that photovoltaic products must comply with from 2 February 2026:

 

• Certified sustainability across the lifecycle: Photovoltaic products in public procurement must demonstrate sustainability across the entire lifecycle, based on Ministerial Decree 24 November 2025
• CAM binding for the entire contract value: Contracting authorities must integrate CAM into technical specifications and contractual clauses for the entire contract value, not just a portion
• Competitive advantage for certified BIPV: BIPV solutions with CE, IEC certifications and Environmental Product Declarations (EPD) have a competitive advantage in tenders. 

Decree Law 42/2026: Self-Consumption and Energy Storage

Decree Law 42/2026, entered into force on 4 April 2026, was introduced to address rising energy costs, with an allocation of over 197 million euros through 2028 to support enterprises investing in self-production from renewable sources and energy storage systems.

 

Specifically, resources allocated for renewable energy self-production and storage are:

 

• 57.7 million euros for 2026
• 80 million euros for 2027
• 60 million euros for 2028

For 2026, the decree offers a contribution to companies in the form of a tax credit equal to 89.77% of the requested amount, within a spending limit of 1,302.3 million euros.

 

Companies eligible for this contribution must meet two requirements:

 

• Have already submitted the communications required by article 38, paragraph 10, of Decree Law 19/2024 of 2 March 2024
• Have received communication from GSE (Italian Energy Services Operator) confirming that the investment meets the technical requirements established by the Mimit decree of 24 July 2024

Reduced VAT at 10%

 

A reduced VAT rate of 10% applies to the purchase and installation of photovoltaic systems in Italy, in place of the standard rate of 22%.

 

It is available to private end-users or companies installing photovoltaic panels, including energy storage systems.

 

To benefit from the reduced rate, a declaration must be completed and transmitted to the seller, in which the buyer certifies that the products are intended exclusively for the implementation of systems for energy production from solar-photovoltaic or wind sources, and not for other uses.

 

The 10% VAT is fully cumulative with other incentives such as the Home Bonus.

 

Available Incentives for BIPV

 

Integrating photovoltaics into architecture is not only an environmental choice, but also an investment supported by various tools.

 

Home Bonus: 50% Deduction on Primary Residence

The 2026 Budget Law extended the same rates provided for 2025 for the Home Bonus. The bonus, which provides a 50% deduction on the primary residence (36% on secondary properties) on a maximum of 96,000 euros per property unit, is valid for all interventions aimed at the energy renovation of the building, such as the installation of a photovoltaic system.

 

It is the first lever to propose to private clients: knowing how much they can deduct helps them understand how the BIPV intervention aligns with their budget.

 

Transition 5.0/Super-Depreciation for Companies

Super-depreciation allows companies to fiscally depreciate an increased portion of the cost of purchasing the photovoltaic system and energy storage systems.

The following are the enhancement rates based on the investment range:

 

• +180% up to 2.5 million euros
• +100% between 2.5 and 10 million euros
• +50% between 10 and 20 million euros

 

National Energy Income (REN)

The National Energy Income (REN), designed for the installation of both BIPV and traditional photovoltaic systems, is a non-repayable contribution from GSE for domestic photovoltaic systems from 2 to 6 kW intended for families with ISEE below 15,000 euros or 30,000 euros in the case of families with at least four dependent children.

 

It covers 100% of eligible costs, namely expenses incurred for interventions and service provision, including a fixed portion of 2,000 € and a variable portion of 1,500 €/kW for each kW of installed capacity. It is not cumulative with other incentives, including the Home Bonus.

 

In this context, GSE pays the installer directly: to capture these orders, simply register on the GSE portal as an Implementing Entity.

 

PNRR and Renewable Energy Communities (REC)

The new allocations provided by the National Recovery and Resilience Plan (PNRR) represent an important step forward for energy transition in Italy, as they incentivize Renewable Energy Communities (REC), systems of collective self-consumption in which citizens, enterprises, public bodies, and third-sector entities unite to produce, share, and consume energy from renewable sources.

 

The National Recovery and Resilience Plan (PNRR) provides capital contributions up to 40% of eligible expenses for all photovoltaic systems included in REC configurations in municipalities with a population of less than 50,000 inhabitants.

 

Furthermore, the REC decree provides that those who install integrated systems can benefit from an incentive tariff from GSE for collective self-consumption, reaching up to 120 €/MWh for 20 years.

 

For small and medium-sized enterprise holders, this means benefiting from both the 40% PNRR contribution and the GSE tariff for 20 years, simply by offering the energy produced through business BIPV systems to municipalities, schools, hospitals, and condominiums.

 

BIPV Incentives 2026
 

Incentive	Target	Benefit
Home Bonus 50%	Private users (primary residence)	50% on max 96,000 €
Home Bonus 36%	Private users (secondary properties)	36% on max 96,000 €
Reduced VAT	Private users and companies	10% (vs 22%)
DL 42/2026	Companies	Tax credit 89.77%
Transition 5.0/Super-Depreciation	Companies	Fiscal enhancement from +50% to +180% on investment from 10 to 2.5 million euros
PNRR REC	Companies installing integrated systems to share with REC in municipalities <50k inhabitants	Up to 40%
REC GSE Tariff	Companies installing integrated systems to share with REC	Up to 120 €/MWh × 20 years
National Energy Income (REN)	Families with ISEE < 15K (< 30K for families with at least four dependent children)	Up to 100%

 

Why BIPV is Favored by Regulations

 

Integrated photovoltaics perfectly aligns with European and national guidelines because it:

 

• Reduces consumption and contributes to energy independence, a factor that directly impacts the nZEB/ZEB calculation required by EPBD IV
• Complies with environmental criteria thanks to recyclable materials and an Energy Payback Time (EPBT) between 0.8 and 2 years, much lower than traditional panels. This is data that facilitates compliance with CAM construction standards
• Optimizes space by using existing surfaces, without occupying new land, a requirement increasingly rewarded in public construction tenders and municipal urban plans
• Integrates aesthetics and function, an aspect that allows interventions in constrained contexts, such as historic centers and protected buildings, where traditional photovoltaics cannot be installed

The Role of Lumyra Energy

 

Navigating regulations and incentives is not simple: this is why Lumyra Energy positions itself as both a technological and consulting partner.

All products are CE and IEC certified and CAM compliant, making them eligible for public projects and EU funding.

The team provides technical and documentation support to facilitate access to tenders and incentives.

Design customization—transparencies, formats, colors—ensures that aesthetic requirements are met without compromising performance.

 

Are you planning a BIPV project? Request a free consultation.