THERMAL ACCOUNT 3.0 – HOW TO APPLY IT IN FVG: THE COMPLETE GUIDE

WHAT IS THE THERMAL ACCOUNT 3.0 The Thermal Account 3.0, introduced with the Decree of the Ministry of the Environment and Energy Security of 7 August 2025, renews and strengthens the previous incentive mechanism (Ministerial Decree of 16 February 2016), encouraging small-scale interventions to improve energy efficiency and the production of thermal energy from renewable sources. Unlike tax deductions such as Bonus Casa or Ecobonus, the Thermal Account provides for a direct cash contribution, disbursed by the GSE – Energy Services Manager over a period of between 2 and 5 years. It is therefore an immediate and certain reimbursement, intended for public and private entities that invest in the energy redevelopment of their buildings. AVAILABLE RESOURCES The decree provides an annual ceiling of 900 million euros, divided into:

• 400 million euros for Public Administrations and Third Sector Entities;
• 500 million euros for individuals and businesses;
• a sub-ceiling of 20 million dedicated to energy audits and energy performance certificates (APE) of Public Administrations.

Once the overall ceiling has been reached, the GSE suspends the acceptance of new applications for the category concerned, which can be resubmitted in the following year. WHO CAN APPLY FOR IT Three large categories of beneficiaries can access the Thermal Account.

1. Public administrations and the third sector

All State Administrations, Regions, Provinces, Municipalities, Universities, schools, ASLs, National Health Service bodies, social housing, social and residents’ cooperatives, foundations and organizations registered in the RUNTS (Single National Register of the Third Sector) are included. These subjects can intervene on any public or managed building.

2. Private in the tertiary sector

Individuals, companies, businesses and cooperatives operating in buildings for tertiary use (cadastral categories A/10, groups B, C excluding C/6 and C/7, D excluding D/9, and E excluding E/2, E/4 and E/6) can apply for the incentive. Offices, shops, laboratories, hotels, theaters, banks, warehouses and sports facilities are therefore allowed.

3. Private individuals in the residential sector

All buildings in group A are included, with the exception of categories A/8, A/9 and A/10. In this case, however, only interventions for the production of thermal energy from renewable sources (heat pumps, biomass, solar thermal, etc.) are allowed. INCENTIVIZED INTERVENTIONS

1. Efficiency

This category is reserved for Public Administrations and private individuals operating in the tertiary sector. Eligible interventions include:

• thermal insulation of walls, roofs and floors, also with controlled mechanical ventilation (CMV);
• replacement of windows and fixtures;
• installation of solar shading or fixed or mobile light filtration systems;
• replacement of internal and external lighting systems with efficient systems;
• installation of building automation systems with thermoregulation and heat metering;
• transformation of existing buildings into NZEBs (nearly zero-energy buildings);
• installation of charging stations for electric vehicles and photovoltaic systems with storage, only if combined with the replacement of the air conditioning system with electric heat pumps.

1. Production of thermal energy from renewable sources

This category concerns all beneficiaries, therefore also private residential individuals. The following are incentivised:

• the replacement of air conditioning systems with electric or gas heat pumps ;
• the installation of hybrid systems or add-on heat pumps;
• the replacement with biomass generators (class ≥ 4 stars DM 186/2017);
• solar thermal systems for the production of domestic hot water and integration with heating;
• the replacement of electric water heaters with heat pump water heaters;
• connection to efficient district heating systems;
• the installation of micro-cogeneration units powered by renewable sources.

PERCENTAGES AND DURATION OF THE INCENTIVE The incentive covers up to 65% of eligible expenses for public and private entities, and up to 100% for interventions carried out on public buildings of municipalities with a population of up to 15,000 inhabitants, or falling under art. 48-ter of Legislative Decree 104/2020. For companies , variable percentages (25–45%) are applied depending on the size of the company and the type of intervention, with increases for SMEs and multi-interventions. Plants powered by fossil fuels are excluded, except for the use of sustainable biomass in agriculture and forestry. The duration of the disbursement varies from 2 to 5 years:

• 2 years for heat pumps, hybrid or solar thermal systems up to 35 kW or 50 m²;
• 5 years beyond these thresholds or for district heating;
• 2 years for heat pump water heaters.

Payment is provided in a single installment for amounts up to € 15,000, or for PAs in direct access. In the booking mode, however, a deposit of up to 50% and final balance is possible. DIRECT ACCESS OR VIA ESCO: WHAT REALLY CHANGES One of the most important innovations concerns the role of ESCOs (Energy Service Companies). The Ministerial Decree of 7 August 2025 expressly clarifies that access to incentives can be made directly by the responsible parties or through ESCos or other qualified subjects. The use of an ESCo is therefore not mandatory, but optional. In practice, the Thermal Account can be requested in three distinct operating modes.

1. Direct access

It is the ordinary mode. The responsible party (private individual, condominium, company or PA) submits the application directly on the GSE portal, attaching the technical and administrative documentation. He can appoint a qualified technician to fill in and send it, but remains the sole holder of the contract and personally receives the incentive on his IBAN. It is the most widely used solution in residential and small-scale interventions.

2. Access via escco

It is an option, not a constraint. A UNI CEI 11352 certified ESCo can bear the costs, enter into the contract with the GSE and receive the incentive, which is then discounted to the customer in the energy performance contract (EPC). This formula is especially useful for Public Administrations without immediate resources or for companies that want to entrust the entire project – technical, administrative and financial – to a single operator.

3. Technical Delegate

This is the figure of the professional appointed by the responsible party to operate on the GSE portal. It is not an ESCo, but an administrative delegate (art. 2, letter rr, DM), who manages the file on behalf of the beneficiary without acquiring the rights. IN SUMMARY: Channel obligation access Delegate

Access	Who submits the application	ESCo	Operational notes
Direct	Owner / PA / company / condominium	❌ No	The person who bears the expense submits the application directly to the GSE
Access via ESCo	ESCo certified UNI CEI 11352	✅ Optional	Useful for EPC contracts, PPPs or third-party financing
Technical	Professional in charge (engineer, architect, surveyor, etc.)	❌ No	Acts on behalf of the responsible party on the Thermal Portal

  TIMES AND PROCEDURES Submission times vary depending on how you are accessed:

• Direct access: within 90 days of the completion of the works;
• PA/ETS booking: within 120 days of the start of the works;
• The GSE examines the application, stipulates the contract and settles within 60-90 days.

An extension of the deadline is allowed if the last invoice represents more than 10% of the total expenditure. CUMULATION The Thermal Account 3.0 cannot be combined with other state subsidies on the same expenses (Home Bonus, Ecobonus, Superbonus), but it is compatible with guarantee, rotation and interest account funds, with PNRR or regional loans on different items, and with incentives for Energy Communities (CERs). For companies, the European cumulation rules provided for by the GBER Regulation (EU 651/2014) and art. 27 of the decree. REQUIRED DOCUMENTATION The application to the GSE must contain:

• energy diagnosis or APE before intervention (if required);
• invoices and transfers;
• APE post intervention or technical report;
• declarations of conformity of systems (Ministerial Decree 37/2008);
• before and after photographs;
• application form and digitally signed GSE contract.

WHY IT PAYS OFF The Thermal Account 3.0 allows you to obtain direct contributions quickly, without waiting for the ten-year tax deduction. It is a stable instrument, with disbursements within 90 days and certain rules. For municipalities with up to 15,000 inhabitants, the incentive can be up to 100% of the costs, representing a real opportunity for the regeneration of the public building stock. Even for private individuals, thanks to direct access and the possibility of technical delegation, it is now one of the most transparent and secure formulas for improving energy efficiency.