Guide

Tax deductions for awnings and pergolas in Italy 2026: the rules

Updated on 15 October 2026. In 2026 awnings and other solar shading can qualify for the Ecobonus tax deduction: according to the ENEA vademecum of 23 September 2026, 50% for a main residence and 36% for other properties, up to 60,000 euro of deduction per property unit. A bioclimatic pergola can qualify only if it meets the same requirements (glazing to protect, orientation from east to west via south, gtot not above 0.35): it is not an automatic right. In this guide Michelessi, stone masons in Aprilia between Rome and Latina, explains the requirements, the ENEA filing and where the deduction stops; always check with your accountant.

Tax deductions for awnings and pergolas in Italy in 2026: the short answer

Updated on 15 October 2026 from the ENEA vademecum “Schermature solari e chiusure oscuranti” (solar shading and darkening closures), updated on 23 September 2026. Rates and limits change with the law: always check the date.

In 2026 awnings and other solar shading can qualify for the Ecobonus, the Italian energy-efficiency tax deduction: according to ENEA, 50% for a main residence and 36% for other properties, up to 60,000 euro of deduction per property unit. A bioclimatic pergola (louvred, or “louvered” in American usage) can qualify only if it meets the same requirements; it is not an automatic right. Check with your accountant (commercialista).

Item	What the ENEA vademecum of 23 September 2026 says
Expenses in 2025 and 2026	50% for a main residence, 36% for other properties
Expenses in 2027	36% for a main residence, 30% for other properties
Deduction limit	60,000 euro per property unit
Orientation of the shading	from east to west via south; north is excluded
Total solar energy transmittance	gtot not above 0.35
Filing	descriptive form to ENEA within 90 days of the end of the works, through the portal bonusfiscali.enea.it

Michelessi has worked stone at Aprilia, on the Via Pontina between Rome and Latina, since 1976, and its pergola department resells and installs the pergolas, awnings and enclosures of Gibus, KE Outdoor Design and Pratic. This guide explains what ENEA asks for and where the deduction stops; the tax judgement belongs to your accountant.

Which products can qualify: awnings, zip screens and pergolas

The deduction is not about “pergolas” in general but about solar shading (schermature solari): movable systems, fixed to the building, that protect a glazed surface from the sun. The ENEA vademecum gives sun awnings, Venetian blinds, roller blinds and folding-arm awnings as examples; bioclimatic pergolas are not named.

Product	Compared with the ENEA vademecum	What is checked
Folding-arm and cassette awnings	Sun awnings and folding-arm awnings are named as examples	Glazing protected, orientation, gtot, CE marking
Drop awnings and zip screens	Gibus lists them among solar shading; the vademecum names roller blinds	The same points
Bioclimatic pergola	Not named; Gibus lists it among solar shading. It can qualify if it meets the ENEA requirements	Movable louvres, glazing protected, orientation, gtot, fixing to the building
Retractable-fabric pergola (pergotenda)	Not named; Gibus lists folding-fabric pergolas, sloping or at 90°	The same points
Photovoltaic pergola	The photovoltaic part follows different rules (see below)	Installation and papers from the electrician

On its 2026 tax-incentives page (read on 13 October 2026), Gibus lists as solar shading its bioclimatic pergolas, folding-fabric pergolas, folding-arm awnings, zip screens, drop awnings and tensioned awnings. Pratic’s guide of April 2026 covers awnings and shading, not bioclimatic pergolas as such. KE Outdoor Design refers readers to ENEA. None of these guides replaces the technician’s check: that is why we write “can qualify” and do not promise the deduction.

To understand the differences between a bioclimatic pergola, a pergotenda, a roofed structure, a gazebo and a veranda, see the guide bioclimatic pergola or pergotenda, gazebo, veranda.

The 2026 and 2027 deduction rates: main residence and second home

For solar shading, the ENEA vademecum of 23 September 2026 gives an income-tax deduction (IRPEF or IRES) of 50% for a main residence and 36% for other properties on expenses incurred in 2025 and 2026; for expenses in 2027 the rates are 36% and 30%. The maximum deduction is 60,000 euro per property unit. Check the rate with your accountant.

Expenses incurred in	Main residence	Other properties
2025 and 2026	50%	36%
2027	36%	30%

Second home by the sea or in the mountains. It falls among the properties that are not a main residence: 36% in 2026, 30% in 2027. The property must already exist, that is be registered in the land registry or have a registration request under way, and be up to date with its taxes. For the definition of main residence the vademecum refers to the guidance of the Agenzia delle Entrate (the Italian revenue agency).
Who can claim. Whoever pays the expense and holds a right in rem over the property or occupies it under a suitable title; in the latter case the owner’s consent is needed.
Incomes above 75,000 euro. The vademecum refers to article 16-ter of the TUIR, the Italian income tax code: the calculation is for your accountant.
How it is recovered. Gibus, KE and Pratic state in their guides that the deduction is spread over ten yearly instalments. As a deduction it reduces the tax due: if you pay no Italian tax, ask your accountant whether it is of use to you.
Credit transfer. As an alternative to using the deduction directly, the vademecum refers to the specific rules. According to Pratic’s guide of April 2026, these options are not available for 2026, unless the rules change: check before ordering.

The ENEA requirements: glazing to protect, orientation, gtot and CE marking

To qualify, the ENEA vademecum requires shading that is fixed to the building envelope, protecting a glazed surface, movable and “technical”, with an orientation from east to west via south and a total solar energy transmittance gtot not above 0.35.

Fixed to the building envelope. Attached to the building or its components, and not something the user can freely mount and remove.
Protecting a glazed surface. There must be a window, a French window or a glass wall to shade; the shading can sit outside or inside the glass, or be built into it.
Movable. A fabric that rolls up, or louvres that tilt or fold away; a fixed cover is not movable shading.
“Technical”. This is the vademecum’s own word; it asks for data sheets, CE marking and performance statements.
Orientation. Orientations from east to west via south are accepted; those via north are excluded, so north-east and north-west too.
CE marking. Data sheets and declarations of performance (DoP) are needed; Gibus and KE cite the EN 13561 standard.
Other rules. National and local rules on planning, building, energy efficiency and safety must be respected.

What gtot means

The gtot is the total solar energy transmittance: the share of the sun’s energy that passes through glass and shading together. The lower it is, the more heat is stopped; at 0.35 at most 35% gets through. ENEA assesses it against type C glass under the UNI EN 14500 and UNI EN 14501 standards, and specifies that the energy saving must be calculated with the gtot of the glazing actually present.

Does a bioclimatic pergola qualify? When yes and when no

A bioclimatic pergola can qualify for the solar shading deduction if it meets every ENEA requirement; the vademecum does not name it, so the word “bioclimatic” alone is not enough. It is decided case by case by the qualified technician who signs the sworn statement (asseverazione): not by the quote and not by the manufacturer.

When the requirement is easier to show

The pergola is attached to the façade, over a French window or a glass wall facing east, south or west.
The louvres tilt or fold away: they are the movable element that shades the sun.
The model has a data sheet, CE marking, a DoP and a declared gtot for the glass in place.

When the deduction is doubtful or excluded

The glazing to protect faces north, north-east or north-west.
There is no glazed surface to shade: for example a pergola in the garden, over the paving or beside the pool, away from the house.
The pergola is free-standing and detached from the façade: showing that it is fixed to the building envelope is harder. The two layouts are described in wall-mounted and free-standing pergolas.
The cover is not movable.

Ecobonus or Bonus Casa: two routes, one for each work

Solar shading follows the Ecobonus (article 14 of Decree-Law 63/2013): the reference is the ENEA vademecum and, for tax matters, the Agenzia delle Entrate page. The manufacturers also describe the Bonus Casa (article 16-bis of the TUIR), with its own rules and ceilings; KE states in its 2026 guide that for the same work only one of the two is chosen. The Bonus Casa ceilings are not in the ENEA vademecum and we do not repeat them: the choice and the figures are for your accountant.

The ENEA filing and the documents, step by step

The ENEA filing is made when the works are finished: the descriptive form must be sent within 90 days of the end of the works or of the final inspection, exclusively through the portal bonusfiscali.enea.it, in the “Ecobonus” section for the year in which the works end. After the deadline it can be sent only in the cases set out in ENEA’s FAQ. Eligible costs include supply and installation, removal of existing systems, automatic control devices, professional services and ancillary works.

Before ordering. Your accountant checks the property, the rate and your tax capacity; the design checks the glazing, the orientation and the gtot.
Product documents. Data sheet, CE marking with declaration of performance (DoP) and a gtot statement stamped and signed by the manufacturer or the reseller. Gibus issues the manufacturer’s declaration with the hologram code printed on the product; KE supplies the DoP on request, with the hologram code in the manual.
Sworn technical statement. A qualified technician certifies the technical requirements and the fairness of the costs, with the bill of quantities; in some cases set out in the vademecum, the statement on the technical requirements can be replaced by a certificate from the supplier, manufacturer or assembler.
Payment. Anyone without business income pays by bank or postal transfer with the required wording (bonifico parlante): the stated reason, the beneficiary’s tax code and the invoice details.
Filing with ENEA. Within 90 days; once the filing succeeds, ENEA assigns the CPID code and sends a confirmation by e-mail.
Records. Keep the signed form with the CPID code, the confirmation, the sworn statement, the data sheets, the DoP, the invoices and the transfer receipts.

Which of these documents are needed in your case we settle at the design stage, before ordering, together with your technician and your accountant.

Condominiums, businesses and hotels

In a condominium, for works on common parts the vademecum asks for the resolution of the owners’ meeting approving the works, the table of ownership shares and the condominium administrator’s statement of the sum paid by the owner. Rules, meeting and neighbours for a pergola on your own terrace are separate questions from the deduction: see pergola on a condominium terrace.

The deduction is stated as IRPEF or IRES (personal or corporate income tax), so the vademecum does not reserve it for private individuals. For a restaurant, hotel or beach club the rules depend on the type of taxpayer and your accountant checks them. On public land the Comune’s occupation concession is needed in any case. The business department is covered in pergolas for restaurants, hotels and beach clubs.

The deduction does not replace permits

The deduction and the building title are two separate matters, and the ENEA vademecum requires planning and building rules to be respected. A bioclimatic pergola attached to the house, with movable louvres and no permanently enclosed space, can fall under free building works (edilizia libera); a fixed cover or a permanent enclosure changes the picture, and the condominium rules, landscape restrictions and the Comune’s regulations still have to be checked. We tell you at the design stage, before you order; the conditions and cases are in the guide permits for pergolas in Italy.

Photovoltaic pergolas: the solar part follows other rules

Gibus states that its Energy Pergola, the bioclimatic pergola with integrated photovoltaic panels, can qualify for the Bonus Casa under the rules for photovoltaics, not under the solar shading rules described here. Gibus supplies the pergola and the panels; the inverter and the system are built by a qualified electrician, who issues the system’s papers. Rates and requirements for photovoltaics are not part of the ENEA solar shading vademecum: your accountant checks them. Models and limits are in photovoltaic pergolas.

What we do and what your accountant does

For this filing the site survey is what counts: we record the glazing to be protected and its orientation (the rest of the process is described on the same page); we make available the data sheets and the manufacturer’s documents for Gibus, KE Outdoor Design and Pratic. The tax judgement is for your accountant, the sworn statement for the qualified technician, the filing with ENEA for the person concerned or whoever assists them.

The deduction concerns the shading. The stone paving, the outdoor kitchen and the swimming pool of the same project are separate items in the quote and fall outside the solar shading vademecum: see outdoor kitchen under a pergola. What drives the price is explained in how much a bioclimatic pergola costs; to choose a make, see Gibus, KE or Pratic.

The site survey and the quotation are free across Lazio. To arrange them, write or call us: Michelessi SRL, Via Pontina km 45.350, Aprilia (Latina); phone and WhatsApp +39 06 9275383.

How to claim the deduction for an awning or a pergola

Check the property and the glazing
The property must already exist and be registered in the land registry; behind the shading there must be a window or glass wall to protect, facing east to west via south.
Have the rate and your tax capacity checked
According to the ENEA vademecum of 23 September 2026 the 2026 rate is 50% for a main residence and 36% for other properties, with a limit of 60,000 euro per property unit. Check with your accountant the property and whether you have tax to deduct from.
Choose a model with its documents
You need the data sheet, CE marking with DoP and the gtot statement, not above 0.35, signed by the manufacturer or the reseller.
Have the sworn statement signed
A qualified technician certifies the technical requirements and the fairness of the costs, with the bill of quantities.
Pay by bonifico parlante
Bank or postal transfer with the required wording, the beneficiary’s tax code and the invoice details; keep invoices and receipts.
File the form with ENEA within 90 days
Through the portal bonusfiscali.enea.it, in the “Ecobonus” section for the year the works end; keep the CPID code and the confirmation.

More from the pergolas department

Frequently asked questions

Can a bioclimatic pergola qualify for the deduction in 2026?

It can, but not automatically. The ENEA vademecum of 23 September 2026 does not name bioclimatic pergolas: it speaks of solar shading such as sun awnings, Venetian blinds, roller blinds and folding-arm awnings. A pergola can qualify if it meets the same requirements: fixed to the building, movable, protecting a glazed surface, facing east to west via south, gtot not above 0.35. Check with your accountant.

How much is the deduction for awnings in 2026?

According to the ENEA vademecum of 23 September 2026, for expenses incurred in 2025 and 2026 the deduction for solar shading is 50% if the property is the main residence and 36% for other properties, with a maximum of 60,000 euro per property unit. For expenses in 2027 it falls to 36% and 30%. Check with your accountant.

Does the deduction apply to a second home by the sea?

It can, at the rate for properties that are not a main residence: 36% on expenses in 2026 and 30% on those in 2027, according to the ENEA vademecum of 23 September 2026. The property must already exist, be registered and be up to date with its taxes. The deduction reduces the tax due: if you pay no Italian tax, it may be of no use to you. Check with your accountant.

What is gtot and why does it matter for the deduction?

The gtot is the total solar energy transmittance: the share of the sun’s energy that passes through glass and shading together. For the ENEA deduction it must not exceed 0.35, assessed against type C glass under the UNI EN 14500 and UNI EN 14501 standards. The figure for the model is given in the performance statement signed by the manufacturer or the reseller.

Which orientation is needed to claim the deduction?

The ENEA vademecum accepts solar shading facing from east to west via south. Orientations via north are excluded, so north-east and north-west too. A pergola or an awning in front of glazing that faces north does not qualify: we record the orientation at the site survey, with the plan of the house, before you order.

How is the ENEA filing made and by when?

Once the works are finished, the descriptive form is sent within 90 days of the end of the works or of the final inspection, exclusively through the portal bonusfiscali.enea.it, in the “Ecobonus” section for the year the works end. When the filing succeeds ENEA assigns the CPID code and sends a confirmation, to be kept with the technician’s sworn statement, the data sheets, the invoices and the transfers.

Does a pergola in the garden, away from the house, qualify?

Hardly. The ENEA vademecum asks for shading fixed to the building envelope and protecting a glazed surface: a pergola on the lawn or beside the pool, with no glazing to protect and detached from the façade, does not meet these requirements. The assessment belongs to the qualified technician who signs the sworn statement; check with your accountant as well.

Ecobonus or Bonus Casa: which applies to a pergola or an awning?

Solar shading follows the Ecobonus, described in the ENEA vademecum. The manufacturers also mention the Bonus Casa, with its own rules and ceilings, and KE states that for the same work only one of the two is chosen. The Bonus Casa ceilings are not in the ENEA vademecum: the choice and the figures are for your accountant.

In a condominium, is a meeting resolution needed for the deduction?

For works on common parts the ENEA vademecum asks for the meeting resolution approving the works, the table of ownership shares and the administrator’s statement of the sum paid by the owner. For a pergola on a terrace you own outright, the rules, the meeting and the neighbours are questions separate from the deduction and are checked separately.

Can I transfer the credit instead of using the deduction myself?

The ENEA vademecum refers to the specific rules on the options that replace direct use of the deduction, such as credit transfer. According to Pratic’s guide of April 2026, they are not available for 2026, unless the rules change. Check with your accountant before you sign the order.

Does the deduction replace the building permit for a pergola?

No, they are two separate matters: the ENEA vademecum requires planning and building rules to be respected. Whether a pergola falls under free building works or needs a building title depends on the project, the condominium, any restrictions and the Comune, and we check it at the design stage. The conditions and cases are in our guide to permits for pergolas.

Does the deduction cover the outdoor kitchen and the paving under the pergola?

The ENEA vademecum covers only solar shading and darkening closures. The stone outdoor kitchen, the paving and the pool of the same project are separate items in the quote, with their own rules to check with your accountant. That is why the pergola and its installation are listed apart from the rest of the work.