Thermal Account: alternative relief to the deduction
The Thermal Account, activated in 2016, incentivises interventions to increase energy efficiency and the production of thermal energy from renewable sources for small-scale plants. He is currently at the version 2.0. Already announced a version 3.0 confirming that this tool will offer a incentive to change obsolete systems also in the futurealso following the indications provided at community level with the Green House Directive.
In recent years, with the entry into force of alternative options to deductions – that is, as long as there was the possibility of having a discount on the invoice or transfer of credit – the use of the Thermal Account was in fact neglected, but now it definitely becomes topical again both because there are no more options, and because at a European level we are definitely accelerating on the path ofelimination of systems that only use gas (condensing boilers), which will no longer be marketed from 2040, but will no longer be tax-advantaged starting from 2025.
Biomass plants also on the list of those eligible for tax relief
As regards private heating systems, to access the financing you must carry out the replacement of the winter air conditioning system already present in the buildingwhile new installations are not facilitated. Replacement is also permitted partial in the case of a pre-existing system already equipped with multiple heat generators.
The incentive is also recognized for the replacement of gas systems with biomass onesgiven that at European level there is also a focus on woody biomass to replace fossil fuels, as well as on heat pumps. Contributions also for the hybrid systemsthat is, for systems in which the heat pump and the gas boiler are integrated into an apparatus that includes the basic elements of the system specifically designed and assembled by the manufacturer to work in combination with each other, these too can be facilitated according to the new European directives. They are included in the Conto Termico 2.0 even the solar collectors installed in combination to the new plant.
Reimbursement for purchases and technical expenses
The contribution of the 65%therefore, can be requested for the replacement of traditional systems with:
- plants to heat pumps;
- boilers and appliances biomass;
- systems hybrids to heat pumps;
- plants solar thermal.
The Thermal Account, as mentioned, is an alternative to the tax deduction and other state benefits. It is instead cumulative with other non-state incentivesthat is, with funding from local authorities, municipalities and regions. It also finances the expenses for the Energy Diagnosis and for the Energy Performance Certificate (APE), in addition to the technical costs for theintervention and the certifications. In fact, the entire intervention must obviously be duly certified by the technician person in charge, who must also certify the disposal of the old system.
Simplified process for installations in the catalogue
Furthermore, a simplified procedure for interventions concerning the installation of small-sized appliances (for generators up to 35 kW and for solar systems up to 50 m2) in the case of installation of components with guaranteed characteristics which are contained in the Household Appliances Catalogpublished and periodically updated by GSE, given that in this case the conformity of the technical requirements to the regulatory provisions has been verified in advance.
The catalog of devices can be found in the dedicated link on this page.
Thermal Account: application submission
It is possible to request access to incentive mechanisms directly or through an ESCOthat is, an energy company that takes care of carrying out the entire intervention. If you proceed directly, you must submit the request for the concession of incentives to the GSE, after having been accredited in the Customer Area.
The request for incentive must be submitted, under penalty of exclusion, within 60 days from the date of completion of the interventionwhich cannot exceed 90 days from the date of the last payment. It is necessary attach installation documentation and expense invoices.
The amount due is credited in a single solution when the sum is less than 5,000 eurosotherwise in two annual installments.
Conto Termico: a map to learn more
Furthermore, GSE also provides a real map on its website to help you find your way around the request for the Conto Termico contribution. The map, downloadable below, contains all the necessary information and a step-by-step guide to submitting the application:
