COVID-19 pandemic brought economic crisis, also in the building sector, with an increase of energy consumption in the residential sub-sector due to the more intensive use. The strategic plans put in place by the European Union to face this crisis look to environmental sustainability, by identifying the building as a key sector. In Italy, it has been offered a tax deduction of 110% (divided into 5 annual quotas) aimed at promoting energy efficiency measures for existing buildings, also for fulfilling the new requirements of the Directive EU 844/2018. This investigation aims to analyse – from energy, environmental and economic points of view – this new funding program. It will be shown how it leads to prefer energy efficiency measures characterized by the best energy performance, and not by the best cost/benefit ratio.
Keywords Energy Efficiency in Buildings, Energy Performance, Nearly Zero-Energy Buildings, Energy Retrofit, Energy Refurbishment, COVID-19, Green investments