Restoration Fund - 

Tax credit for maintenance work on Listed Buildings!

Link:

https://dgabap.cultura.gov.it/2026/05/fondo-per-il-restauro-2026/



ELIGIBLE APPLICANTS:

Individuals who own the property in any capacity, provided that the property is not used for business purposes.

ELIGIBLE EXPENSES:

Maintenance and restoration works in accordance with Article 29 of Legislative Decree 42/2004;

Systems that contribute to improving safety and conservation, excluding those intended solely for functional and technological upgrading.

Expenses must be certified by professionals registered in the relevant professional registers or national lists.

AMOUNT OF THE TAX CREDIT: 

The tax credit is granted at a rate of 50% of the costs incurred by individuals, within the limits of the expenses borne by them, for conservation works carried out in each of the years 2025, 2026 and 2027, up to a maximum of €200,000 per property and €1 million per year, until the available resources for each year are exhausted. 

The credit may be used exclusively for offsetting purposes in accordance with Article 17 of Legislative Decree No. 241 of 9 July 1997.

PROCEDURE:

Applications must be submitted via certified email (PEC) to fondorestauro@pec.cultura.gov.it using the appropriate form, attaching the documents required under Article 4 of Law No. 106/2021.

Required attachments:

• Form bearing a revenue stamp and signed by the beneficiary or their representative;
• Decree of encumbrance of the property or a declaration containing the relevant details;
• Authorisation pursuant to Article 21 for the works for which the credit is requested;
• Self-certification that no other subsidies are being claimed for the same expenses.
• Declaration of commencement and completion of works;
• Quantity survey based on official price lists;
• List of works signed by a qualified technician;
• Proposed agreement and arrangement regarding public access to cultural heritage, as referred to in Article 7(1) of Interministerial Decree No. 210 of 12 May 2026;
• Photographic documentation upon completion.

Deadlines for submitting applications:

For expenditure incurred in 2025 -> from 1 June to 15 July 2026 (as provided for in Decree No. 210 of 12 May 2026);

For expenditure incurred in 2026 and 2027 -> from 1 February to 15 March of the year following that in which the expenditure was incurred.