Focus on Conto Termico 3.0

During SBE25, it was one of the most debated topics among industry professionals, and now it is becoming a reality: starting from Christmas 2025, the new Conto Termico 3.0 will come into effect—a concrete opportunity for those who want to cut energy consumption and perhaps make their home or building a little “greener.”

Conto Termico 3.0 is a non-repayable grant, not a tax deduction. This means that if the works meet the requirements, the money—or rather, a significant portion of what is spent—is reimbursed directly to the bank account.
It is not limited to second homes—the measure applies regardless of property type.

Who is eligible:

• Private citizens (including condominiums) for residential properties;

• Companies and tertiary sector buildings;

• Public entities, third-sector organizations, and renewable energy communities.

In short, almost all possible scenarios—from apartments to warehouses, schools, and workplaces—can be included.

Eligible interventions

Conto Termico 3.0 covers a wide range of works:

• Energy efficiency improvements, such as insulation, thermal cladding, wall and roof insulation, replacement of windows or old closures, installation of solar shading, and overall building envelope upgrades.

• Modern systems for producing thermal energy from renewable sources, including heat pumps (and hybrid systems), biomass boilers, solar thermal systems, and in some cases, photovoltaic systems with storage or electric vehicle charging stations—if compatible.

Savings and disbursement

• For private individuals, the incentive can cover up to 65% of the expenditure.

• For public buildings (or entities), in certain cases—for example, small municipalities or structures in towns with only a few thousand inhabitants—it can reach 100%.

• If the expense is modest (usually up to about €15,000), the reimbursement is made in a single payment.

• If the amount exceeds this threshold—or for larger entities—the payment can be installment-based.

The total fund allocated for the measure is €900 million per year, of which around €500 million is for private individuals and businesses, and €400 million for public administrations and third-sector entities.

Why it is advantageous compared to other bonuses

• No “tax capacity” is required: it is not a tax credit, so it does not depend on how much tax you pay. You receive the contribution in cash, directly.

• It can cover a significant portion of expenses: up to 65% (or more, in certain cases).

• Broad flexibility: it is not limited to old boilers or insulation, but also includes heat pumps, modern systems, public buildings, businesses, condominiums, communities, and the tertiary sector.

• Relatively quick timing (or at least faster than a decade-long deduction) and a tangible refund—a key advantage if you don’t want to wait years to “see” the benefit.

When it can be used

• The decree establishing Conto Termico 3.0 was published on 26 September 2025.

• The measure becomes operational from 25 December 2025.

• Many expect that the actual window for submitting applications—through the platform managed by GSE—will open in the early months of 2026 (around March), once all implementing regulations are finalized.