Tourism is a sector that accounts for about 10% of European GDP and represents a powerful engine of local development and employment in the European Territory. Europe is the main tourist destination in the world, with 671 million international arrivals in 2017 and Italy is the fourth country in Europe for accommodation facilities. To guarantee "sustainable" accommodation facilities, it is necessary to invest in innovation and technologies that enable energy savings. To support investments in terms of improving the energy efficiency of accommodation facilities, the sector can use the incentive and tax relief system, such as: thermal account, restructuring bonus, eco bonus for energy efficiency, the Tax credit for redevelopment.
Keywords: Sustainable tourism, incentives, thermal account, restructuring bonus, eco bonus, tax credit.
Patrizia De Rossi, Alessandro Albanese, Susanna Mariani, Mirko Lo Faso, Salvatore Tosi, in "RIVISTA DI STUDI SULLA SOSTENIBILITA'" 2 Suppl./2019, pp. 267-273, DOI:10.3280/RISS2019-002-S1017