Green Building Renovation Through the Benefits of the 110% Superbonus: Process, Technical and Economic-Appraisal Aspects

In recent years, European and national policies on energy efficiency and sustainable construction have promoted a profound rethinking of building practices and strategies for upgrading the existing building stock. With the conversion of Law Decree No. 34 of 19 May 2020 (Decreto Rilancio) into Law No. 77 of 17 July 2020, and of Law Decree No. 76 of 16 July 2020 (Decreto Semplificazioni) into Law No. 120 of 11 September 2020, the tax deduction rate was increased to 110% for expenses related to specific interventions such as seismic risk reduction, energy retrofit, installation of photovoltaic systems, and charging infrastructures for electric vehicles in buildings—commonly known as the Superbonus 110%. Furthermore, the category of “building renovation,” as defined in Presidential Decree No. 380 of 6 June 2001 (art. 3, paragraph 1, letter d), was expanded with specific reference to demolition and reconstruction of existing buildings, allowing—under certain conditions—interventions that do not comply with the original footprint, façades, site layout, volumetric features, or typological characteristics. These measures were designed not only to positively affect household investment levels, thereby significantly contributing to national income growth, but also to support the broader objective of decarbonising the building sector while improving seismic safety. Within this regulatory and policy framework, instruments such as the Superbonus 110% have acted as a driving force for the diffusion of renovation projects aimed at enhancing energy performance and reducing greenhouse gas emissions, in line with the objectives of the European Green Deal and the Energy Performance of Buildings Directive (EPBD). This paper is situated within such a context and examines a real-world case of bio-based renovation admitted to fiscal incentives under the Superbonus 110%. The focus is placed on the procedural framework as well as on the technical, economic, and evaluative aspects, adopting a multidimensional perspective that combines regulatory, operational, and financial considerations. The case study concerns the demolition and reconstruction of a single-family residential chalet, designed according to near-Zero-Energy Building (nZEB) standards, located in the municipality of San Roberto, in the province of Reggio Calabria. The intervention is set within an environmentally and culturally sensitive area, being situated in the Aspromonte National Park and subject to landscape protection restrictions under Article 142 of Legislative Decree No. 42/2004. The aim of the study is to highlight, through the analysis of this case, both the opportunities and the challenges of applying the Superbonus 110% in protected contexts. By doing so, it seeks to contribute to the scientific debate on the interplay between incentive-based regulations, energy sustainability, and landscape–environmental protection requirements, while providing insights for academics, practitioners, and policymakers engaged in the ecological transition of the construction sector.