With the 2026 budget law, the government confirmed the extension of incentives for photovoltaics and energy efficiency, keeping alive one of the most interesting measures for Italian families who want to focus on solar energy.
In a period characterized by increasingly expensive bills and increasing attention to environmental sustainability, the installation of a photovoltaic system represents a smart investment, capable of paying off over time.
The bonus, however, does not work the same way for everyone: the rates change according to the type of property and the status of the applicant, and the ways in which the money arrives have changed compared to the past. Here’s everything you need to know.
How the bonus works and how the money is returned
In 2026 the family solar bonus is integrated into the renovation bonus and no longer provides for the possibility of using the tariff discount or credit transfer, tools that characterized the Superbonus years. The benefit comes exclusively in the form of an Irpef discount, divided into ten annual installments of the same amount.
In practice, this means that the refund is phased through your tax return, year after year. The discount rate is 50% for those who install the system in their main residence, while it drops to 36% for second homes and other properties. The maximum expenditure ceiling for calculating the deduction is set at €96,000 per property unit, a generous limit that allows even large-sized systems to be covered.
All payments should be made by bank transfer, mentioning the reason, the tax code of the beneficiary and the VAT number of the installation companywith a penalty of losing the right to discount. The necessary documents include the building permit, detailed invoices and the declaration of conformity of the system.
Who can access the bonus and special opportunities for farmers and low-income families
Access to the PV bonus is open to a very wide range of subjects: owners and bare owners, usufructuary tenants, borrowers, cohabiting family members, partnerships, businesses and condominiums for common areas. However, there are also measures dedicated to specific categories, which are arguably more beneficial.
For agricultural entrepreneurs, the Agrisolare Park is active, financed by the PNRR with 789 million euros: this is a non-refundable contribution that can reach up to 80% of the eligible costs for systems between 6 and 200 kWp, with reduced rates for higher powers. Applications can be submitted on the GSE portal until April 9, 2026.
For low-income families, however, there is the National Energy Income: the State, through a revolving fund managed by GSE, finances the entire photovoltaic system for those with an ISEE below 15,000 euros, a limit that reaches 30,000 euros in the presence of at least four dependent children. Finally, businesses can benefit from a maximum tax deduction established by the 2026 budget law, at a rate of 180% for investments up to €2.5 million.a great benefit that makes corporate PV even more convenient.
