Ecobonus vs thermal account 2.0: the calculations that make the difference in 2025

Interventions that access the contribution

The thermal account for private individuals, Irpef taxpayers but also professionals and businesses, covers a specific and strategic range of interventions concerning the production of thermal energy production from renewable sources. As in the case of the Ecobonus, the incentive is admitted on condition that it is replacement, except in the case of panels for the production of hot water, for which the facility also concerns the new installations.

We can therefore access the contributions for:

• Boilers: replacement of traditional boilers with electric heat pumps, hybrid systems assembled in the factory (condensing boiler + heat pump);
• Biomass generators: replacement of stoves, fireplaces, thermostups and obsolete boilers with 4 or 5 -star certified appliances according to the ministerial decree 186/2017;
• Efficient water heaters: replacement with high efficiency heat pump models;
• Solar thermal: installation of solar collectors for production of domestic hot water or heating support, including Solar Cooling systems (hot/cold air conditioning).

For all these interventions (>> Here you will find the official list of the GSE) The rate is set at 65%, regardless of the type of property, i.e. first home, second, or thermal property, and the GSE incentive recognizes 65% of the expenditure incurred in the face of the scrapping of the old system.

Simplified procedures for certified appliances

The thermal account requires the submission of the application within 60 days of the conclusion of the works through the GSE portal. The documentation includes invoices, certificate of conformity, manufacturer’s declaration on the technical requirements and certificate of disposal of the old system.

For the appliances in the GSE catalog, the procedure is simplified: these are pre-summary technologies that already comply with all the technical requirements required, significantly reducing bureaucratic times.

Immediate refund and no tagliola for high income

The method of disbursement represents the second great advantage of the thermal account: no ten -year wait but payment directed by the GSE on the beneficiary’s current account. In particular, for contributions of up to 5,000 euros, payment is provided in a single solution within 60 days from the submission of the complete documentation. For higher amounts there is the provision in annual installments (from 2 to 5 years) but always with the first immediate installment. The contribution is paid independently of the tax situation of the beneficiary, resulting also accessible to those who do not have sufficient Irpef capacity to exploit traditional deductions.

Another of the advantages of the thermal account concerns those who declare income over 75,000 euros. The 2025 budget law introduced roofs to tax deductions that heavily penalize taxpayers with higher income, but in this case, since it is a refund and not deduction there is no risk of losing a share of the facility.

On balance, therefore, by choosing the thermal account you have an advantage of 2,250 euros on costs regarding the first house, and 4,350 euros for the second.