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In recent decades, the Italian building trade has recorded an increasing interest in the renovation and improvement of both listed and unlisted existing buildings by the Ministry of Culture, growing the debate on adapting historical buildings to current sustainability needs. The Italian National Institute of Statistics (ISTAT) observed the increase in family commuting and the attractiveness of marginal territories. Despite the scarcity of services, one-fifth of Italian small municipalities are attractive according to some indicators, primarily the demographic growth in the last three years. The COVID-19 pandemic has contributed to the re-evaluation of inland areas. Remote working and the new need for open spaces could increase the return to small villages and be further boosted by the fiscal incentives. This paper considers the evolution of last year's real estate market, evaluating whether the regulatory tools for energy retrofit and tax relief meet the trade crisis with a possible benefit of preserving historical buildings. This research cannot ignore the European background; therefore, this paper offers an overview of EU regulatory strategies for energy efficiency recently issued to increase sustainability, focusing on tax credits for improving existing buildings. In conclusion, some considerations are proposed for future in-depth research. [ABSTRACT FROM AUTHOR]