Conto Termico 3.0 in force from Christmas, but we will also have to wait for the operating rules from the GSE to be able to submit applications for contributions. For those who are planning work on the heating system, however, there are still 250 million available with the Thermal Account 2.0, which can be requested within 60 days of the completion of the works.
The contribution for heat pumps, hybrid boilers, pellet stoves and boilers and for solar thermal is available both for private individuals and for VAT holders, professionals and businesses, who until the end of the year are treated as private individuals and for this reason can take advantage of the heating concessions with less stringent rules than those provided by the Thermal Account 3.0. Here are all the variables to consider.
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Up to 65% contribution and settlement in 60 days
The Thermal Account guarantees a contribution of up to 65% of the expense. The rate, however, is tendential as the mechanism provides for reward coefficients linked to energy efficiency: the better the performance of the installed system, the higher the actual reimbursement.
This is why simulators on manufacturers’ websites are fundamental in the estimate phase. They allow you to calculate the real amount of the contribution based on the technical characteristics of the appliance, the climate zone and the power. With these tools it is possible to know with sufficient approximation how much can be recovered and therefore make a comparison with the Home Bonus or the Ecobonus, which facilitate the same type of systems. Obviously the calculation will also have to be made in relation to the advantage of obtaining a refund immediately, rather than an IRPEF or IRES deduction (in the case of Ecobonus) diluted over the course of 10 years.
With the Thermal Account 2.0, contributions of up to 5,000 euros are paid in a single payment within 60 days. For higher amounts the disbursement takes place in 2-5 annual installments with the first installment immediate.
Quick procedure with the GSE catalogue
To facilitate operational management, the GSE provides a catalog of devices for which the conformity of the technical requirements has already been verified, therefore the documentation to be presented is reduced and the investigation times are shortened.
The catalog includes heat pumps, hybrid boilers, biomass generators, efficient water heaters and solar collectors. Consulting it before purchasing saves time and bureaucracy.
Private individuals and VAT numbers with the same rules until the end of the year
In the Thermal Account 2.0, VAT numbers are equated to private citizens. Professionals, traders, artisans, small businesses: everyone can access the incentives just like anyone who works on their own home. Same rates, same rules, same refund up to 65%.
Anyone who has a studio, a shop or a business can replace the old system and obtain the contribution without additional constraints compared to private individuals. However, this will no longer be the case with the new version of the Thermal Account contained in the Ministerial Decree of 7 August 2025. In fact, even if this extends to VAT numbers the possibility of accessing contributions for the building redevelopment of the property – therefore interventions on the casing and the installation of photovoltaic panels – more stringent rules are envisaged for access: a reduction in energy requirements of at least 10% and the absolute ban on installing high-voltage systems gas. This means that even hybrid boilers can no longer be installed.
With the Conto Termico 3.0, in fact, ad hoc rules arrive for all subjects with a VAT number, for which the European GBER rules will apply (EU Regulation 1315/2023 – General Regulation of Block Exemption) and the contribution from the Conto Termico will be considered as state aid. For this reason there will be the possibility of obtaining a higher contribution percentage in the event of an overall redevelopment of the property (envelope and thermal) as reward mechanisms are envisaged based not only on the energy saving results but also on the size and location of the company.
150 million per year to businesses with the Thermal Account 3.0
As mentioned, between now and the end of the year, 250 million euros are still available for private interventions in the thermal sector, out of a total of 500 million per year, compared to a total allocation of 900 million, 400 of which are reserved for the Public Administration. With version 3.0 the total does not change, and 400 million still goes to the PA. For the other 500, however, an internal distribution is envisaged: 150 million are reserved for businesses, the other 350 will be available to private individuals.
PAs have access by reservation, private individuals and businesses with direct access on balance, but in any case there will not be a transfer of funds from one category to another. In the event that reservations for the entire limit are received, the decree provides that the GSE cannot accept other applications from public administrations and similar entities. In the case of private individuals, however, applications can no longer be accepted when the overall ceiling of 500 million is reached, in this case for interventions already carried out, and without prejudice to the amount of 150 million for businesses.
However, paragraph 5 of the art. 3 of the Ministerial Decree establishes that the limit values may be remodulated to take into account the actual expenditure commitment recorded in application of the need not to limit the implementation of interventions to improve the energy performance of buildings. It is not certain, therefore, that any remodulation will be to the exclusive advantage of the Public Administration: considering that the decree speaks of energy improvement of the performance of buildings, a reduction of funds in favor of private individuals in the residential sector is conceivable, i.e. limited to heating systems only.
The rules for the application
To access contributions, the application must be submitted within 60 days of the end of the works via the portal Heat carrier.
Required documentation: invoices, certificate of conformity, manufacturer’s declaration on technical requirements, certificate of disposal of the old system.
Thermal Account Funds 3.0
| Beneficiaries | Annual ceiling | Mode |
| Private (residential + tertiary) | 350 million | Direct access |
| Companies VAT number (GBER) | 150 million | Direct access |
| Public Administrations | 400 million | Reservation |
| TOTAL | 900 million |
For further information
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