Switching from Risks to Opportunities: The Application of a Superbonus Tax Incentive to Heritage Buildings from the 1960s in Fragile Mountain Contexts

This paper introduces actual considerations for the progressive disuse of residential space in the Alpine territory, considering possible actions. Nowadays, the building complexes built around the 1960s and 1970s (a symbol of mass tourism) are suffering and searching for a new identity. The generation of owners who bought them has aged and the propensities of the new generations for holiday in those places has changed, which means fewer opportunities for leisure, particularly in the winter. Due to the great attention (and seeming opportunities) of current incentive policies toward improving the energy use of the existing stock, the authors investigate the private conveniences of transformations through the refurbishment of these buildings. Starting from a study of the territory and the dynamics of the local population, this research analyzes a possible set of energy works, based on a new (2020) incentive measure, the 110% Superbonus, which consists of a series of facilitation mechanisms, deductions, and reimbursements for building interventions. A large part of the insight is focused on a technical and economic feasibility study of the possible actions, following a process based on the evolution of the legislation. This work is based on a specific case study, located in a small municipality in the Piedmont mountain area, consisting of three apartment blocks of mostly second homes. The methodology adopted lends itself on the one hand, as a guide for preliminary economic energy assessments and, on the other hand, as a policy evaluation tool from the public and private perspectives.