Construction & Real Estate · EU Taxonomy Activity Guide

Building installations and measures under the EU Taxonomy

Four activities cover the measures that green existing buildings: installing energy-efficiency equipment (7.3, from insulation and windows to LED lighting and controls), EV charging stations in buildings and their parking (7.4), instruments and devices for measuring and controlling energy performance (7.5), and on-site renewables (7.6, rooftop solar, solar thermal, heat pumps). Each measure qualifies individually against a defined equipment list, which is why these are the highest-volume, fastest Taxonomy assessments in real estate.

Activity ID

CCM 7.3 – 7.6

NACE code

F42 / F43

Objective

Climate change mitigation

Sector

Construction and Real Estate

These are individual-measure activities: each qualifying installation (an EV charger, a solar array, an insulation upgrade) is Taxonomy-aligned in its own right, without the whole building needing to pass the buildings criteria. That granularity is what makes them so widely used by installers, ESCOs and property owners.

Why this activity matters

Most of Europe’s 2050 building stock already exists, so retrofit measures carry the heat-and-power decarbonisation load, and the Taxonomy reflects that with measure-level activities: a landlord’s LED and BMS upgrade, an installer’s heat pump programme, a car park’s charging points and a logistics roof’s solar array each qualify on their own terms. The technical bar is specification-based: efficiency equipment must meet defined performance classes (top energy labels, component U-values), and renewables installations qualify by technology.

The commercial reach is wide: property owners classify green CapEx for CSRD and financing; ESCOs and installers evidence aligned turnover; and lenders run these criteria across renovation loan books. Because each measure has a checkable specification, portfolio assessments scale naturally, and this family pairs with the buildings criteria (7.1/7.2/7.7) when a deeper whole-building renovation is in play.

What alignment requires

Specification-based tests, measure by measure. In summary:

Area	What is required (summarised)
Efficiency equipment (7.3)	Installation, maintenance or repair of listed efficiency measures meeting the defined performance specifications: insulation, windows and doors by U-value, efficient lighting, HVAC components by energy class, and similar.
EV charging (7.4)	Installation, maintenance and repair of electric vehicle charging stations in buildings and their parking spaces qualifies by the nature of the measure.
Controls & metering (7.5)	Devices for measuring, regulating and controlling building energy performance: smart thermostats, BMS, sensors, and building automation qualify as listed.
On-site renewables (7.6)	Installation, maintenance and repair of renewable energy technologies on or in buildings: solar PV, solar thermal, heat pumps, storage and related equipment.

Summarised for orientation; the assessment itself applies the full criteria text of the Delegated Acts as amended.

Where DNSH scrutiny falls

Pollution (materials)

Component-level: hazardous substance restrictions for installed products, refrigerant GWP for heat pumps.

Circular economy

Waste handling from installation works and end-of-life arrangements for replaced equipment.

Climate adaptation

Proportionate: typically a light-touch consideration for individual measures, fuller for large programmes.

Documentation that typically supports the assessment

Equipment specifications against the required performance classes (labels, U-values, efficiency ratings)
Installation scope: buildings, quantities, and measure descriptions
For programmes: the measure schedule across the portfolio
Refrigerant data for heat pump installations
Waste handling arrangements for installation works

How Censatim assesses it

These are the quickest assessments on the platform: each measure checks against its specification list, so our questioning gathers the equipment data and scope, confirms the performance classes, and covers the light DNSH set. Installer programmes and landlord CapEx schedules assess at portfolio level, producing the aligned-share output that financing and CSRD reporting need.

Censatim is an expert-built EU Taxonomy assessment tool: describe the asset or activity in plain language, upload supporting documents, and answer a short set of targeted questions. The result is a criterion-by-criterion view with an In-line / Partial / Not aligned / Undetermined rating and a confidence level for each dimension. See the full methodology.

Frequently asked questions

Do EV charging points qualify under the EU Taxonomy?

Yes, installing, maintaining and repairing EV charging stations in buildings and their parking spaces is its own Taxonomy activity (CCM 7.4) and qualifies by the nature of the measure, making charger rollouts straightforwardly classifiable green CapEx.

Does rooftop solar on a building qualify under the Taxonomy?

Yes, on-site renewable installations (CCM 7.6) cover solar PV, solar thermal, heat pumps and associated storage on or in buildings; the installation qualifies as an individual measure without the whole building needing to meet the buildings criteria.

Can insulation and window upgrades be Taxonomy aligned?

Yes, under 7.3, where the installed components meet the defined performance specifications (U-values for insulation, windows and doors; top energy classes for equipment). The specification evidence is the heart of the assessment.

How do installers and ESCOs use these criteria?

To classify aligned turnover: an installer’s heat pump, charger or efficiency programmes map measure-by-measure onto 7.3-7.6, and portfolio-level assessment produces the aligned share used in reporting and green financing.

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