Photovoltaic and light transmission modulating panel comprising a predetermined size, that is a predetermined surface extension said panel being provided: - in alternate position and side by side with each other, of transparent zones having a high transmissibility to light radiation and - of zones with zero or very low transmissibility, or with high opacity; - the zones with high opacity being made up of a plurality of bifacial photovoltaic cells placed side by side and distributed in such a way as to cover the entire surface extension of said zero transmissibility zones; - the transparent zones being free of any photovoltaic cells and having a dimension of the area which is bigger than the area of a photovoltaic cell and/or the area of the interspaces between photovoltaic cells; - optical means for deviating and / or modulating the light radiation passing through said high transmissibility areas, to convey and / or modulate the light radiation that crosses the high transmissibility areas on regions of interest, the photovoltaic cells are at least partially of the so-called bifacial type, i.e. the said cells have two faces, a main front face and a rear face, each of which is able to receive light radiation and transform it into electrical energy; the optical means for deviating and / or modulating the light radiation consist of mirrors oriented towards the rear face of the panel corresponding to the rear face of the photovoltaic cells and with a position substantially coinciding with the high transmissibility zones; said optical means is configured, positioned and oriented in such a way that when an angle of incidence of the luminous radiation onto the panel is within a predetermined angular field from about 80° to 90°, the luminous radiation passing through the highly transmissible zones is essentially all reflected against the rear face of at least some of the high opacity zones adjacent to the high transmissibility zone and therefore against the rear face of the bifacial photovoltaic cells that compose them; characterized in that, when the angle of incidence is between 40° and 50°, all the incident light radiation that crosses the high transmissibility zones does not fall on the mirrors but penetrates the environment without hindrance; and when the angle of incidence is about between 50° to 70° only part of the radiation that passes through the high transmissibility zones falls on the environment, the other remaining part instead falls on the mirrors and is reflected on the rear side of the high opacity zones of the corresponding panel. - in alternate position and side by side with each other, of transparent zones having a high transmissibility to light radiation and - of zones with zero or very low transmissibility, or with high opacity; - the zones with high opacity being made up of a plurality of bifacial photovoltaic cells placed side by side and distributed in such a way as to cover the entire surface extension of said zero transmissibility zones; - the transparent zones being free of any photovoltaic cells and having a dimension of the area which is bigger than the area of a photovoltaic cell and/or the area of the interspaces between photovoltaic cells; - optical means for deviating and / or modulating the light radiation passing through said high transmissibility areas, to convey and / or modulate the light radiation that crosses the high transmissibility areas on regions of interest, the photovoltaic cells are at least partially of the so-called bifacial type, i.e. the said cells have two faces, a main front face and a rear face, each of which is able to receive light radiation and transform it into electrical energy; the optical means for deviating and / or modulating the light radiation consist of mirrors oriented towards the rear face of the panel corresponding to the rear face of the photovoltaic cells and with a position substantially coinciding with the high transmissibility zones; the photovoltaic cells are at least partially of the so-called bifacial type, i.e. the said cells have two faces, a main front face and a rear face, each of which is able to receive light radiation and transform it into electrical energy; the optical means for deviating and / or modulating the light radiation consist of mirrors oriented towards the rear face of the panel corresponding to the rear face of the photovoltaic cells and with a position substantially coinciding with the high transmissibility zones; said optical means is configured, positioned and oriented in such a way that when an angle of incidence of the luminous radiation onto the panel is within a predetermined angular field from about 80° to 90°, the luminous radiation passing through the highly transmissible zones is essentially all reflected against the rear face of at least some of the high opacity zones adjacent to the high transmissibility zone and therefore against the rear face of the bifacial photovoltaic cells that compose them; characterized in that, when the angle of incidence is between 40° and 50°, all the incident light radiation that crosses the high transmissibility zones does not fall on the mirrors but penetrates the environment without hindrance; and when the angle of incidence is about between 50° to 70° only part of the radiation that passes through the high transmissibility zones falls on the environment, the other remaining part instead falls on the mirrors and is reflected on the rear side of the high opacity zones of the corresponding panel.