Thermal account 3.0 in the Official Gazette, with entry into force set to December 25th and GSE operating rules expected by February 2026 (>> We talk about it in this article). The reform redesigns the incentive system by expanding access to contributions to the tertiary sector for the building saving building interventions, while for supporting the production of thermal energy from renewable sources it introduces the financing of photovoltaic systems as a “accessory” intervention to the installation of heat pumps.
A reform that also introduces more stringent rules for verifying the facilitated energy saving results. Here is a first study of the rules with a comparison between the 2 and 3 versions of the incentive.
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Interventions and subjects allowed
The ministerial decree updates the 2016 discipline with the declared objective to accelerate the decarbonisation. The subdivision in two types of incentive interventions reiterated:
- interventions for the increase in energy efficiency in buildings,
- interventions for the production of thermal energy from renewable sources,
In the first case, we move from a tool reserved exclusively for the public administration to a mechanism also open to incentives for interventions on properties of the private tertiary sector, albeit with precise limitations regarding access by companies.
For the PAs, the audience is also expanded by including public economic bodies, port system authorities and in -house companies. The former IACPs, building cooperatives, and third sector entities are also included among public bodies.
65% basic incentive which reaches 100% for public buildings in municipalities up to 15,000 inhabitants. The total budget of 900 million euros per year confirmed, but the distribution changes to reflect the new priorities: 400 million euros per year for the PA and 500 million for individuals, including both efficiency and renewable sources. Access to incentives will also be possible through Esco, Cer, and self -consumption groups.
Construction and bee interventions
As regards private individuals, therefore, the possibility of obtaining the contribution for energy efficiency interventions for buildings in the tertiary sector opens. The cadastral categories include A/10 (offices and private studies), group B (colleges, hospitals, schools), group C (excluding garages and canopies), group D (excluding production buildings) and group and (excluding some special buildings).
The properties must be air conditioned, and the contribution is admitted as long as the intervention is able to determine a reduction in the primary energy demand of at least 10% compared to the situation prior to the investment, or, in the event of multi-intervention, a reduction in the primary energy demand of at least 20%. This is why the Ape makes text.
The interventions that fall within the category are:
- interventions on the building envelope, including fixtures;
- installation of shielding and/or shading systems;
- replacement of lighting systems;
The incentive for the transformation of existing buildings into “almost zero energy buildings” (NZEB) also enters the list, ie with the need for energy covered largely by energy produced on site by renewable sources, with the possibility in this case to expand the pre -existing building of up to 25%.
Contribution also to photovoltaics as an accessory intervention
In the case of interventions relating to air conditioning, both for the properties of the tertiary sector and for residential ones, it also comes for the installation of solar panels and related storage systems, and charging columns. The contribution is admitted, however, only on condition that the intervention is jointly carried out with the replacement of winter air conditioning systems with systems equipped with electric heat pumps.
The plant must be built in the structure of self -consumption, i.e. in the partial transfer of the energy not consumed. In addition, a 20% limit of expenditure is provided. The incentive has increased in case of panels produced in the UE with high performance.
Bivalent systems without changing the boiler
Finally, the “bivalent systems”, that is, systems consisting of a heat pump installed to integrate a condensing boiler powered by pre -existing gas, and combined with this, make their entrance between the incentivisible systems. You can therefore keep the previous system, as long as the boiler has no more than five years of life.
Comparative table: the differences between thermal account 2.0 and 3.0
| I wait | Thermal account 2.0 | Thermal account 3.0 |
| PA – Energy efficiency and renewable sources | All interventions on wraps and systems | All interventions + NZEB buildings also confirmed with expansion (max 25%) |
| Emergency private individuals – energy efficiency | Not admitted | Admitted for isolation, windows, boilers, LED lighting, Building Automation, NZEB buildings also with expansion (max 25%) |
| Learn private individuals – renewable sources | Heat pumps, biomass, solar thermal, district heating, hybrid systems | Confirmed + bivalent systems, photovoltaic heat pump accessory |
| Residential private individuals – efficiency | Not admitted | Not admitted (unchanged) |
| Residential private individuals – renewable sources | Heat pumps, biomass, solar thermal, district heating, hybrid systems | Confirmed + bivalent systems, photovoltaic heat pump accessory |
| Businesses | Not expected as a category | Specific category with limits |
| Standard incentive intensity | Up to 65% of expenses | Up to 65% of expenses (unchanged), lower limits for photovoltaics |
| Total annual budget | 900 million euros | 900 million euros (unchanged) |
| PA budget | 200 million | 400 million (doubled) |
| Private budget | 700 million | 500 million (reduced) |
| Small municipalities | 65% incentive | 100% incentive public buildings |