Looking at the legislative landscape of 2026, it is clear that for Civilly Recognized Ecclesiastical Entities (EECR), the time for a turning point has arrived. It is no longer just a matter of guarding and protecting one’s heritage, but of making it evolve. The real challenge today is, in fact, dynamic valorization: an ambitious goal that finds an ideal tool in Renewable Energy Communities (REC) to transform real estate assets into active, sustainable resources at the service of the community.

1. What are Renewable Energy Communities (REC)

Renewable Energy Communities (REC) represent an innovative model of energy management based on sharing. In simple words, these are groups of citizens, entities (such as Civilly Recognized Ecclesiastical Entities), small businesses, or local authorities that join together to produce, consume, and exchange energy from renewable sources.

In a REC, members install clean energy production plants (usually photovoltaic panels on the roofs of buildings they own). The energy produced is then:

• consumed directly by the entity (physically connected self-consumption);
• fed into the grid when not used instantaneously;
• shared virtually with other members of the community who consume energy in that same time frame.

2. The Regulatory Framework of RECs for Religious Entities

The consolidated regulatory framework (starting from Legislative Decree 199/2021 and subsequent integrations) recognizes Third Sector Entities (TSE) and religious entities as having a privileged status in the establishment of energy communities. From a legal point of view, the REC is configured as an autonomous legal entity—typically an association or a cooperative—aimed at generating environmental, economic, and social benefits rather than financial profits.

For a Congregation, this implies the need to define statutes that respect the dual nature of the entity (canonical and civil), ensuring that the REC does not distort the purposes of religion and worship, and the structuring of decision-making bodies that allow the Entity to maintain strategic control while opening up to the participation of third parties (parishes, private individuals, local small businesses).

3. Management of Real Estate and Surface Rights

Making the flat roofs or land of the Congregation available for the installation of photovoltaic systems raises delicate contractual issues: it is indeed essential to correctly regulate surface rights (diritto di superficie) or the loan for use (comodato d’uso), providing for indemnity clauses for the Congregation in the event of damage or malfunctions of the system.

4. Tax Profiles and the Third Sector

In the course of 2026, we will witness an increasingly close link between the regime of Ecclesiastical Entities and the regulations of the RUNTS (Single National Register of the Third Sector). This convergence requires particular attention, especially when discussing energy innovation and transparency. Here are the key points to monitor:

• Attention to energy taxation: When an entity decides to manage proceeds derived from shared energy, it must proceed with extreme caution. The concrete risk is that such income may be classified as a “prevalent commercial activity”: should this happen, the entity would lose the tax benefits typical of non-profit organizations. It is therefore essential to constantly monitor the balance between these activities and the institutional nature of the entity.
• The importance of transparent reporting: Participation in a Renewable Energy Community (REC) brings with it very specific transparency obligations. It is necessary to adopt a separate accounting system for all activities related to the REC. This is not just a formal act, but an indispensable tool to demonstrate that the savings and incentives obtained are effectively reinvested in social or missionary purposes, consistent with the entity’s values.

5. Example of Statutory Clause: the “Green Mission”

The inclusion of this clause is fundamental to align the entity’s purposes with participation in the RECs, ensuring that the activity is not seen as foreign to the purposes of religion or worship.

Here is an example of a new statutory clause: Article [X] – Sustainability and Environmental Valorization Purposes “The Entity, in coherence with its own mission and in the spirit of stewardship of creation, pursues goals of environmental protection and the fight against energy poverty. To this end, the Entity may promote, participate in, or join Renewable Energy Communities (REC) and other forms of energy sharing, earmarking the socio-environmental benefits deriving from such activities for the maintenance of its own institutional works and for the support of the most fragile segments of the local community.”

To ensure that the activity related to the RECs is not configured as a mere business exercise (for profit), but as an activity of religion or worship (or connected to them), it is appropriate to insert references to institutional purposes, such as:

• reference to the religious purpose: “Adherence to the REC constitutes a method of implementing the charitable and educational purposes of the Entity, in harmony with the provisions of the Code of Canon Law (Can. 1254 et seq.) relating to the administration of temporal goods”;
• destination of proceeds: “The savings and incentives deriving from energy sharing will be destined exclusively to the pursuit of institutional goals, with particular regard to the maintenance of architectural heritage and the support of the needy.”

6. Legislative Benefits of 2026

In the current landscape, regulations strongly incentivize these configurations through:

• Non-repayable grants (especially in small municipalities under 5,000 inhabitants through the PNRR).
• Incentive tariffs guaranteed for 20 years on shared energy.
• Bureaucratic simplifications for the installation of systems on buildings of religious interest.

RECs are therefore not just a technical matter, but a strategic opportunity:

• Economic savings: state incentives (provided by the GSE) for shared energy allow for a drastic reduction in utility bill costs for parishes, generalate houses, or institutes.
• Social impact: the entity can decide to allocate part of the economic benefits to help families struggling to pay their bills, countering so-called “energy poverty”.
• Pastoral value: it is a concrete way to put the encyclical Laudato si’ into practice, transforming real estate assets into an instrument of “integral ecology.”

7. Conclusions

RECs thus transform the Entity from a simple “passive consumer” into a “prosumer” (producer + active consumer), making the heritage no longer a maintenance burden but a dynamic resource for the community.

In conclusion, the ecological transition of 2026 is not just an act of environmental sensitivity, but an operation of legal engineering. Congregations that are able to equip themselves with flexible statutes and airtight contracts will not only protect their own assets but will ensure the sustainability of the entity for decades to come.

Is your Entity ready for the energy transition?

To move from theory to practice, it is essential to preliminarily verify the compliance of your structure. If you wish to delve into the minimum technical requirements necessary to establish a REC -such as the type of meters installed or the suitability of the location of the properties– our consultants are ready to guide you.

Do not leave your doubts unanswered: rely on the experience of our professionals for a tailor-made evaluation. Contact us today for a dedicated personalized counseling: info@fiatlux.legal