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Italy's flagship Superbonus applied at 65% to expenses incurred in 2025 only, down from the original 110% following the government's budget adjustments. For 2026, solar PV no longer qualifies for the Superbonus and instead falls under the ordinary renovation deduction (detrazione ristrutturazione edilizia): 50% for a primary residence and 36% otherwise, spread over 10 years. The Scambio sul Posto (net metering) programme continues unchanged at a maximum of 200 kW for residential and commercial systems.
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