The Thermal Account 3.0 (Conto Termico 3.0) represents the main national pillar for supporting the production of thermal energy from renewable sources and for the energy efficiency of existing buildings. Managed by the GSE (Gestore dei Servizi Energetici), this tool stands out clearly from tax deductions: it does not operate as a tax relief, but as a direct economic contribution paid into the beneficiary's bank account.
This incentive formula is designed to accelerate the energy transition by drastically reducing investment payback times. It is particularly advantageous for Public Administrations, companies with limited tax capacity, and for all those entities carrying out significant interventions where the speed of economic return is a critical success factor. The objective of the new decree is clear: to promote high-quality technologies and systems designed with technical rigor.
The transition to version 3.0 is not a simple renewal, but a structural transformation of the incentive mechanism. Among the most significant innovations, we find an expansion of eligible interventions, stricter technical requirements, and a greater emphasis on conscious design compared to "standard" interventions. The system now more markedly rewards solutions capable of guaranteeing real and measurable performance over time.
The Thermal Account 3.0 is fully operational thanks to the publication of the implementing decree and the GSE Application Rules. Since February 2, 2026, the new Portaltermico has been active for the submission of applications. Those investing today must deal with updated calculation formulas and specific spending limits, which make the use of certified components and impeccable technical documentation essential to guarantee access to the fund.
The mechanism is structured to respond to the needs of two large categories of subjects. Public Administrations enjoy a fast track: they can access incentives for interventions on schools, hospitals, offices, and sports facilities. The exclusive advantage for the PA is the incentive reservation, which allows for confirmation of the contribution before the start of works, eliminating financial uncertainty and facilitating tender procedures.
For Private Individuals and Companies, the Thermal Account represents the ideal solution in the absence of tax capacity or when immediate liquidity is needed. ESCos (Energy Service Companies) also play a fundamental role, as they can manage the entire cycle — from the initial investment to design, up to the request for the incentive from the GSE — relieving the end customer of bureaucratic and financial burdens. In any case, the intervention must concern existing buildings that are regularly registered.
The catalog of permitted interventions is broad and aims at the deep renovation of the building and its systems. Work on the building envelope, such as thermal insulation and the replacement of window frames, is incentivized, but the heart of the provision concerns the production of thermal energy. Replacing obsolete generators with renewable source systems is the key step to obtaining the highest contributions.
In addition to biomass and solar thermal, Thermal Account 3.0 places emphasis on high-efficiency winter air conditioning. Evolutionary regulation systems, consumption monitoring devices, and, in general, all those technologies that drastically reduce the use of fossil fuels are rewarded. The quality of components, as in the case of thermal storage and i-TES batteries, becomes an enabling element to maximize the overall efficiency of the building-plant system.
Heat pumps are the protagonists of the transition in Thermal Account 3.0. However, the incentive is not automatic: it depends on seasonal performance and the consistency between the installed power and the real needs of the building. The decree distinguishes between electric and gas solutions, guiding the choice based on the context: the former are excellent for low flow temperatures and photovoltaic integration, the latter ideal for existing buildings with high-temperature terminals.
An increasing role is assigned to hybrid systems, which integrate different technologies to optimize comfort and consumption in all climatic conditions. In this context, thermal storage plays a crucial role. A correctly sized system, which provides for intelligent management of energy flows and constant monitoring, allows not only for compliance with GSE requirements but also for increasing the incentive amount, minimizing the risk of disputes during the verification phase.
The Thermal Account incentive is not a fixed percentage of the expenditure but is calculated using parametric formulas that consider the climate zone, power, and efficiency of the generator. For amounts up to €15,000, the contribution is paid in a single installment, usually within a few months of approval. Above this threshold, disbursement occurs in annual installments (from 2 to 5), with the exception of PAs who always receive the total in a single solution.
Access occurs mainly in two ways: Direct Access, used by private individuals within 60 days of the end of the works, and Reservation, reserved for the Public Administration. It is essential to emphasize that the Thermal Account is not cumulative with tax deductions (such as the Ecobonus) for the same expenses, but it can be integrated with other public contributions within the limits of State aid. Precision in collecting invoices and "traceable" bank transfers is the essential requirement for the success of the application.
The Thermal Account 3.0 is not a simple "bonus," but a system that rewards design competence. Integrating the logic of the incentive from the early stages of the project allows for the choice of the most suitable technologies and the correct sizing of the systems, avoiding oversizing that could invalidate the application. A clear technical report and a well-defined hydraulic diagram are the best guarantee against post-installation checks by the GSE.
| Public Administration | Private homeowners and Apartment buildings | Businesses | Tertiary sector | Non-profit Organizations | |
|---|---|---|---|---|---|
| 2026 Tax Deductions | |||||
| 2026 Hyper-depreciation | |||||
| Conto Termico 3.0 | |||||
| ZES Unica | |||||
| Nuova Sabatini |