Italy: 50% (main home) / 36% deduction for PV and storage in 2026, €96,000 ceiling, 10% VAT; Superbonus no longer available
The 2027 budget bill approved by the Council of Ministers on 28 October 2026 keeps the bonus casa at 50 %/36 % for 2027 instead of the scheduled fall to 36 %/30 %; PV and batteries remain eligible as renovation works, but Parliament must pass the law by 31 December 2026.