Solar Incentives in Italy

Scambio sul posto is Italy's virtual net metering mechanism, managed by GSE (Gestore dei Servizi Energetici). It allows producers to virtually 'exchange' energy injected into the grid with energy withdrawn at a different time. The annual settlement compares the value of energy injected with the value of energy consumed, with GSE paying a contribution (contributo in conto scambio) that accounts for the economic value of the exchange. Systems up to 200 kW are eligible, including residential, commercial, and small industrial users. Note: Italy is transitioning toward Comunità Energetiche Rinnovabili (CER — Renewable Energy Communities) as an alternative framework, which may offer higher incentive rates for shared self-consumption in apartment buildings and neighborhoods. New system registrations should evaluate whether CER membership is more advantageous than traditional Scambio sul posto.

Conto Termico 2.0 (D.M. 16 February 2016, as updated) is a GSE-managed incentive program primarily targeting small-scale renewable heat and high-efficiency systems in residential and public sector buildings. Solar PV is eligible under the scheme for small systems, particularly when combined with heat pump or thermal storage measures. The incentive covers up to 65% of eligible installation costs for public administration and up to 40% for private residential customers, paid in annual tranches. The program has an annual budget cap — when exhausted, new applications enter a waiting list. Applications are submitted through the GSE's IT portal (Portale Informatico). Conto Termico is particularly useful for applications where the Superbonus is not available or has been exhausted.

Solar PV installation on residential buildings qualifies for the reduced IVA (Imposta sul Valore Aggiunto) rate of 10% under Italian tax law (D.P.R. 633/1972, Table A, Part III). The standard Italian IVA rate is 22%, making this a 12-percentage-point saving. On a €15,000 system, this represents €1,800 in savings. The reduced rate applies to the installation service and associated materials when performed on existing residential buildings. New construction may be subject to different rates. The installer's invoice must correctly identify the work as maintenance or renovation of a residential property to apply the 10% rate. Battery storage systems installed as part of the solar system are also covered at the reduced rate.