
Good news for businesses aiming to make their buildings more sustainable:
the draft of the 2026 Budget Law introduces new tax incentives dedicated to green investments — including high-efficiency fixed cooling systems
The goal of this plan is to support the ecological transition and reward companies that choose technological solutions capable of reducing energy consumption and environmental impact. In practical terms, companies that install more efficient cooling systems will be able to deduct a higher cost for tax purposes than the actual amount spent, achieving significant tax savings.
The new “Green / Ecological Transition” incentives provide for an increased deductible cost of up to +220%, with an estimated tax benefit of up to 52.8% for investments up to €2.5 million.
An implementing decree will define the details and access procedures in the coming months, but the message is clear: investing in energy efficiency is increasingly worthwhile — and next-generation cooling systems will play a key role in the green transition.

