Author: Enrico Nardi
Key Points
- The update to the Thermal Account to version 3.0 is part of the effort to align incentive mechanisms with the objectives set forth by the PNIEC.
- This step has become essential to accelerate the process of decarbonization of heating consumption and to reduce the carbon footprint of the Italian .
- For the public administration in certain cases, the Conto Termico 3.0 may reach the maximum amount of 100% of eligible expenses.
- The Thermal Account 3.0 Decree strengthens support for preliminary analysis activities through an advance grant for the preparation of energy audits.
- An increase in the absolute caps represents a major shift compared to Conto Termico 2.0.
Table of Contents
- Conto Termico 3.0: Regulatory Framework and Strategic Objectives
- Key Changes Regarding Eligible Entities in the Implementation Rules for the Conto Termico 3.0 Program
- Decarbonization and the Implementation of Integrated Plant Solutions
- New Cost Caps and Incentive Limits for the Conto Termico 3.0 Program
- Incentives for the Use of Components Made in the EU
- Procedures and Deadlines for Managing the Transition Period of the Thermal Account, provided by the GSE
- FAQ
- The Role of Technical Planning in the Conto Termico 3.0 Program
Conto Termico 3.0: Regulatory Framework and Strategic Objectives
The update to the Thermal Account to the version 3.0 is part of the topic of aligning the incentive tools in line with the objectives set forth by the Integrated National Energy and Climate Plan (PNIEC), updated as of July 2024, with the aim of fulfilling the European commitments set forth in the package Fit For 55.
This step became essential to accelerate the process of decarbonization of the heat consumption and of reduction of the carbon footprint of Italy’s housing stock, promoting the transition from air conditioning systems powered by fuels fossils toward solutions technologically advanced, to high efficiency and to zero emissions local.
Alignment with the European Directive on energy performance of buildings (EPBD) requires a significant shift towardenergy energy efficiency in the residential and commercial sectors, which today account for a significant portion of the nation’s final primary energy consumption.
Key Changes Regarding Eligible Entities in the Implementation Rules for the Conto Termico 3.0 Program
From the perspective of the beneficiaries, the public administration (PA) continues to play a central role, with an additional benefit. In fact, for this the Conto Termico 3.0 incentive it may reach a maximum size of 100% of the eligible expenses (subject to specific caps and plant capacity) not only for the work carried out on public buildings adibiti for use school-related, hospitals and public health facilities, but also on all the Municipal-owned properties provided that the population does not exceed 15,000 residents.
In any case, these buildings must be used by the the public administration itself or by third parties—provided they are not affiliated with businesses—for the purpose of carrying out public-social and services of collective interest assigned to the local government.
For private individuals, on the other hand, with the Private Thermal Account 3.0 , access is subject to a two-step verification process:
- the cadastral category;
- thebelonging to the residential sector or commercial sector of the building undergoing renovation.
This classification, defined in Table 1 inAppendix 1 of the Decree, will be binding on the choice of intervention. That is, while in the residential sector Private individuals are limited to work only under Title III; those working in the service sector will also be eligible for incentives for projects under Title II of the Thermal Account 3.0 Decree, provided that the property’s cadastral category is among those eligible.
| Ambito Residenziale | Ambito Terziario |
|---|---|
| Gruppo A ad esclusione di A/8, A/9, A/10 | A/10 |
| Gruppo B | |
| Gruppo C ad esclusione di C/6 e C/7 | |
| Gruppo D ad esclusione di D/9 |
Finally, with regard to Third Sector Entities (ETS), these are treated the same as public administrations for the purposes of accessing incentives under the Conto Termico 3.0. However, the update introduces a distinction based on the nature of the activity performed.
Eligibility for the Conto Termico 3.0 incentives varies depending on whether or not the entity engages in economic activity. In the former case, it will be possible to apply for incentives only for projects under Title III of the Conto Termico Decree; otherwise, incentives may also be sought for projects under Title II.
The following table summarizes whether or not applications for incentives under Conto Termico 3.0 for each Eligible Entity, respectively.
| Categoria Intervento | Sigla Intervento | PA | Soggetti privati (ambito residenziale) | Soggetti privati (ambito terziario) | ETS (attività di carattere NON economico) | ETS (attività di carattere economico) |
|---|---|---|---|---|---|---|
| Titolo II Interventi di incremento dell’efficienza energetica | II.A II.B II.C II.D II.E II.F II.G II.H | Ammesse | Non Ammessi | Ammessi* | Ammessi | Ammessi** |
| Titolo III Interventi per la produzione di energia termica da fonti rinnovabili | III.A III.B III.C III.D III.E III.F III.G | Ammesse | Ammessi* | Ammessi* | Ammessi | Ammessi* |
*For businesses and economic entities, the provisions of Title V of the Decree and not are permitted projects involving theinstallation of energy-related equipment powered by fossil fuels, including natural gas.
**Eligible only for projects on buildings classified in the commercial category of the cadastral registry (private individuals).
Decarbonization and the Implementation of Integrated Plant Solutions
Among the major changes in the measures, we see, for the companies and the Affordable ETSs, the permanent exclusion of technology-based on fossil fuels including the natural gas, and to the deterrent from the speech by Boiler Installation to condensation for everyone Eligible Applicants.
Another new development introduced by Conto Termico 3.0 lies in theintegrated approach , which now makes it possible to provide incentives for projects that were previously not covered by the Conto Termico 2.0 such as:
- photovoltaic systems;
- charging infrastructure for electric vehicles;
- storage systems.
This will be possible provided that they are installed in combination with electric heat pumps. This big-picture view thus transforms the incentive mechanism under the Conto Termico 3.0 program from a simple subsidy for the replacement a generator to true engine for the creation of nearly zero-energy buildings and to support Renewable Energy Communities and self-consumption models.
At the same time, the Decree Thermal Account 3.0 strengthens support for preliminary activities for analysis through an advance payment to cover the expenses to be incurred in preparing the energy audits, recognizing that technical planning as the necessary foundation for any high-quality project.
Implementation Timeline and Operational Status of PortalTermico
The implementation process for the measure followed tight deadlines that culminated in the signing of the Decree on August 7, 2025 and its subsequent publication in the Official Gazette on September 26, 2025.
The subsequent process adhered to the regulatory timeline of 90 days stipulated upon publication in the Official Gazette for the entry into force of the Decree, setting the official start date of the new regime for December 25, 2025. In addition, the following were observed: 60 days required for the define the technical framework and operational, culminating in the approval of the GSE Implementation Rules on December 19, 2025.
Despite the PortalTermico is currently undergoing upgrade To manage the complexity of the new procedures, meeting these deadlines ensures a smooth transition to full operation. In fact, the system will be ready to accept applications by February 25, 2026, thus completing the process of technical preparation and marking the definitive transition to a management more streamlined and digitized of incentive.
New Cost Caps and Incentive Limits for the Conto Termico 3.0 Program
This section provides a concise overview of the updates regarding cost caps and limits for the incentives established under the Conto Termico 3.0 compared to the previous version for small-scale to improveenergy efficiency as referred to inArticle 5 of the Decree (Title II).
| Tipologia di intervento | Costo massimo ammissibile (Cmax) CT2.0 | Costo massimo ammissibile (Cmax) CT3.0 | Valore massimo dell’incentivo (Imax) CT2.0 | Valore massimo dell’incentivo (Imax) CT3.0 | |
|---|---|---|---|---|---|
| Articolo 5, comma 1, lettera a) | i. Strutture opache orizzontali: isolamento coperture | (i+ii+iii) ≤ 400.000 € | (i+ii+iii) ≤ 1.000.000 € |
||
| Esterno | 200 €/m2 | 300 €/m2 | |||
| Interno | 100 €/m2 | 150 €/m2 | |||
| Copertura ventilata | 250 €/m2 | 350 €/m2 | |||
| ii. Strutture opache orizzontali: isolamento pavimenti | |||||
| Esterno | 120 €/m2 | 170 €/m2 | |||
| Interno | 100 €/m2 | 150 €/m2 | |||
| iii. Strutture opache verticali | |||||
| Esterno | 100 €/m2 | 200 €/m2 | |||
| Interno | 80 €/m2 | 100 €/m2 | |||
| Parete ventilata | 150 €/m2 | 250 €/m2 | |||
| Articolo 5, comma 1, lettera b) | i. Sostituzione di chiusure trasparenti, comprensive di infissi, se installate congiuntamente a sistemi di termoregolazione o valvole termostatiche ovvero in presenza di detti sistemi al momento dell'intervento. | 350 €/m2 per le zone climatiche A, B, C | 700 €/m2 per le zone climatiche A, B, C | 75.000€ | 500.000€ |
| 450 €/m2 per le zone climatiche D, E, F | 800 €/m2 per le zone climatiche D, E, F | 100.000€ | 500.000€ | ||
| Articolo 5, comma 1, lettera c) | Installazione di sistemi di schermatura e/o ombreggiamento infissi, anche integrati, o mobili. | 150 €/m2 | 250 €/m2 | 30.000€ | 90.000€ |
| Installazione di meccanismi automatici di regolazione e controllo delle schermature | 30 €/m2 | 50 €/m2 | 5.000€ | 10.000€ | |
| Installazione di sistemi di filtrazione solari 1. Selettive non riflettenti 2. Selettive riflettenti chiare/medie/forti | - | 1. 130 €/m2 2. 80 €/m2 | - | 30.000€ | |
| Articolo 5, comma 1, lettera d) | Trasformazione degli edifici esistenti in “edifici a energia quasi zero NZEB” – zona climatica A, B, C | 500 €/m2 | 1.000 €/m2 | 1.500.000€ | 2.500.000€ |
| Trasformazione degli edifici esistenti in “edifici a energia quasi zero NZEB” – zona climatica D, E, F | 575 €/m2 | 1.300 €/m2 | 1.750.000€ | 3.000.000€ | |
| Articolo 5, comma 1, lettera e) | i. Sostituzione di corpi illuminanti comprensivi di lampade per l’illuminazione degli interni e delle pertinenze esterne – installazione di lampade ad alta efficienza | 15 €/m2 | 15 €/m2 | 30.000€ | 50.000€ |
| ii. Sostituzione di corpi illuminanti comprensivi di lampade per l’illuminazione degli interni e delle pertinenze esterne – installazione di lampade a led | 35 €/m2 | 35 €/m2 | 70.000€ | 140.000€ | |
| Articolo 5, comma, lettera f) | Installazione di tecnologie di building automation | 25 €/m2 | 60 €/m2 | 50.000€ | 100.000€ |
From the table above, we can see that:
- An general across-the-board increase in maximum eligible costs (Cmax) for nearly all categories of projects, excluding the replacement replacement of lighting fixtures , where the values have remained unchanged;
- An general across-the-board increase in absolute limits (Imax), which represents a major shift from the Conto Termico 2.0, providing greater support for large-scale projects.
Incentives for the Use of Components Made in the EU
The Conto Termico 3.0 provides, for projects under Title II of the Decree (Art. 5, para. 1, letters a) through f)), provided that the maximum incentive percentage limits are not exceeded, a surcharge of 10% if components produced exclusively within theEuropean Union.
In particular, this measure is of crucial importance in the the photovoltaic sector , where, for the installation of systems using photovoltaic modules listed in the “Photovoltaic Technology Registry” referred to in theArticle 12 of Legislative Decree No. 181 of December 9, 2023 , and the related sections, the bonus is, respectively, equal to:
- 5% for systems with photovoltaic modules that meet territorial requirements territorial and technical set forth in paragraph 1, subparagraph (a) of the same Article 12;
- 10% for systems with photovoltaic modules that meet local requirements territorial and technical set forth in paragraph 1, subparagraph b) of the same Article 12;
- 15% for systems with photovoltaic modules that meet the territorial and technical set forth in paragraph 1, subparagraph (c) of the same Article 12.
With these increases, the update to the Conto Termico 3.0 does not only provide for a financial support to the recipients of the incentives, but also a clear goal aimed at promote the internal market and reduce dependence come on non-EU markets, while ensuring quality standards and environmental generally higher production levels, in line with the criteria of sustainability Europeans.
Procedures and Deadlines for Managing the Transition Period of the Conto Termico Program, as Provided by the GSE
During this transition period between the Conto Termico 2.0 and the update to version 3.0 , the GSE has provided, through the Implementation Rules published on December 19, 2025, the necessary provisions to be followed to avoid penalizing the construction sites that began during the regulatory change.
Specifically, in order to submit an incentive application using the version of the Decree 2.0—and thus in compliance with its requirements—the following conditions must be met:
- The completion of the work for the aforementioned projects must have taken place no later than the date of entry into force of the Conto Termico 3.0 (December 25, 2025);
- Submitting an application for access to incentives for the aforementioned projects be submitted no later than the deadline of 60 days from the completion of the construction work of the construction work.
In the case of low-cost ETSs and businesses for whichwork began on or after August 7, 2025, and was not completed by December 25, 2025, it is permitted to submit a preliminary application for access to the Conto Termico 3.0 (pursuant to Article 25, paragraph 3 of the Decree) within 30 days from the publication of the Implementation Rules of the Conto Termico (December 19, 2025).
Finally, in the case of the method for accessing incentives through a reservation made prior to the entry into force of the new Decree, these applications will remain unchanged and will therefore be evaluated under the Conto Termico 2.0.
FAQ
What do you need to do to take advantage of the Thermal Account?
You must be eligible, carry out projects that qualify for incentives under the Decree, and comply with the specified timelines and procedures.
How do I apply for the thermal account?
The incentive application must be submitted through the GSE’s PortalTermico, in accordance with the deadlines set forth in the Decree and the Implementation Rules.
Who is eligible for the Thermal Account?
Public administrations, private entities, and third-sector organizations may apply, subject to requirements related to property classification, intended use, and the economic nature of the activity.
What is covered by the thermal account?
Incentives are provided for energy efficiency measures and the production of thermal energy from renewable sources, including insulation, windows and doors, lighting, building automation, and integrated systems solutions
The Role of Technical Planning in the Conto Termico 3.0 Program
The Conto Termico 3.0 introduces a regulatory framework and operational framework geared toward decarbonization,plant integration , and technical planning of the projects.
To properly assess eligibility for incentives, the feasibility of the projects, and the processing of the application, you can contact the Enertech Team Solution for dedicated technical and specialized support.
