THE THERMAL ACCOUNT 3.0 + FVG HOME BONUS: A WINNING COMBINATION!

The Thermal Account 3.0 provides for a contribution of up to 65% of eligible expenses, with direct disbursement to the beneficiary. For amounts up to 15,000 euros, the incentive is paid in a single payment, while for higher amounts it is spread over a maximum of 5 annual installments. PRIVATE INDIVIDUALS: INTERVENTIONS LIMITED TO PLANTS For residential entities, the tool concerns only plant engineering interventions: heat pumps, hybrid systems, biomass generators, solar thermal, heat pump water heaters and micro-cogeneration. Works on the building envelope are excluded, which remain outside the perimeter. BUSINESSES AND PUBLIC ADMINISTRATIONS: A MUCH BROADER FIELD The real potential of the Thermal Account 3.0, however, manifests itself for companies and PAs, which have a much wider range of interventions at their disposal. For companies, the mechanism is not limited to plants, but also finances:

• thermal insulation of the building envelope (walls, roofs, floors);
• replacement of windows and doors;
• solar shading systems;
• transformation of buildings into NZEB (NEARLY ZERO ENERGY BUILDING);
• efficient lighting for indoors and outdoors;
• building automation (integrated control and management of thermal and electrical systems);
• electric charging stations integrated with heat pumps;
• photovoltaic systems with storage systems, if combined with the replacement of the air conditioning system.

In these cases, therefore, the Thermal Account 3.0 becomes a real 360-degree building redevelopment tool, capable of covering systems and envelopes at the same time. THE CEILINGS OF THE THERMAL ACCOUNT 3.0 To assess the cost-effectiveness of the interventions, it is necessary to consider the unit incentive limits set for each technology.

• ELECTRIC HEAT PUMPS: up to 35 kWt the values are about 0.150-0.160 €/kWh produced; over 35 kWt they drop to 0.060 €/kWh.
• GAS HEAT PUMPS: incentive calculated on the basis of seasonal efficiency, with limits on polluting emissions.
• HYBRID SYSTEMS: both “factory made” and bivalent or add-on allowed, with calculation referring to the heat pump part.
• HEAT PUMP WATER HEATERS: flat-rate incentive from 500 to 1,500 euros, based on capacity and energy class.
• BIOMASS GENERATORS: for boilers up to 35 kWt incentive of € 0.060 / kWh, with bonuses of up to +50% for low-emission appliances.
• SOLAR THERMAL SYSTEMS: incentives related to surface area and use (DHW, heating, solar cooling), up to over € 0.40 / kWh.

The maximum ceiling remains 65% of the expenditure, except for municipalities under 15,000 inhabitants which, in some cases, can obtain total coverage. THE CALL ART. 3 FVG: FOCUS ON THE BUILDING ENVELOPE The Friuli Venezia Giulia Region, with Regional Law 8/2025, has introduced a call for proposals dedicated to energy efficiency interventions already carried out. The contribution reaches up to 50% of the expenses incurred from 1 January 2025, with a ceiling of 12,000 euros per type of intervention. The following are allowed:

• replacement of windows and doors;
• insulation of vertical walls, floors against the ground and roofing;
• partial or total renovation of the roof.

The improvement must be certified by APE before and after the intervention. The contribution can be combined with tax deductions, as long as it does not exceed 100% of the expenditure. COMPLEMENTARITY BETWEEN CONTO TERMICO 3.0 AND CALL ART. 3 FVG The strength of these tools lies in their integration.

• Private individuals can take advantage of the Art. 3 Call for Tenders for the envelope and the Thermal Account 3.0 for systems.
• Companies, on the other hand, can concentrate the entire package of works – envelope and systems – directly on the Thermal Account 3.0, benefiting from immediate capital incentives.

In both cases, a complete energy requalification is obtained, with a reduction in consumption, increased comfort and enhancement of the property. A REALISTIC PATH FOR INDIVIDUALS AND BUSINESSES For private individuals: the combination of Cladding + Windows with the Art. 3 Call and Heat Pumps + Solar Thermal with the Thermal Account 3.0 can lead to a very significant coverage of expenses. For companies: the Thermal Account 3.0, thanks to the possibility of also intervening on the envelope and building automation, represents a complete and more flexible tool than tax deductions. In this case, the company obtains direct and rapid incentives, improving competitiveness and reducing energy management costs. CONCLUSIONS The combination of ART. 3 FVG CALL and THERMAL ACCOUNT 3.0 today represents one of the most concrete solutions for planning an integrated energy requalification. For private individuals, it means being able to approach a “downsized Superbonus” but more stable, with direct and regional incentives. For companies, it means having a powerful and immediate tool, which allows them to renovate buildings and systems while reducing costs and consumption. In both cases, it is essential to rely on a qualified professional, who knows how to integrate both resources into a complete energy project. In fact, it is necessary to start with a preliminary energy study to assess the starting situation and the achievable goals, a bit like what happened with the Superbonus. From there we proceed with an estimated metric calculation of the works, financial and construction site planning, and with the management of all the building, urban planning and safety practices that accompany the intervention. Only in this way can a coherent, effective and sustainable result be guaranteed in the long term.