FAQ 2025 – THERMAL ACCOUNT 3.0 AND FVG HOME BONUS ART. 3

With the MASE Decree of 7 August 2025, published in the Official Gazette on 26 September, the new Thermal Account 3.0 comes into force from 25 December 2025, which updates the national incentive mechanism for the production of thermal energy from renewable sources and the energy efficiency of buildings. In Friuli Venezia Giulia, the measure complements the regional contributions provided for by Article 3 of Regional Law 8/2025, creating an integrated system that makes it possible to cover up to 100% of the expense by combining GSE reimbursement and regional non-repayable contribution.  

1. What is the difference between Conto Termico 3.0 and Bando Art. 3 FVG?

The Thermal Account 3.0 is a national incentive managed by the GSE, which provides capital grants for the replacement of obsolete heating systems with renewable solutions. The Call Art. 3 of Regional Law 8/2025, on the other hand, is a regional non-repayable measure that finances energy efficiency interventions (windows and doors, insulation, roof, photovoltaic, storage, solar thermal) on private buildings in Friuli Venezia Giulia. The two measures can be combined, provided that 100% of the total expenditure is not exceeded and the respective technical and documentary requirements are met.  

2. Who can benefit from it?

For the Thermal Account 3.0: individuals, companies, professionals, third sector entities and public administrations. For the Art. 3 Call: only natural persons residing in FVG, holders of real rights on real estate units of categories A1-A11 or C1-C3. The call is divided into two lines:

• Art. 3 “works already carried out” – 50% contribution up to €12,000 for expenses incurred after 1 January 2025;
• Art. 3 “ISEE ≤ € 25,000” – contribution of 75% up to € 18,000 for works still to be carried out.

 

3. Can I combine the two incentives?

Yes, but carefully. The Thermal Account 3.0 cannot be combined with tax deductions (Home Bonus, Ecobonus), but is compatible with regional contributions, such as those of Art. 3 FVG, provided that the total does not exceed 100% of the eligible cost. The GSE considers the FVG contribution as “public co-financing” and adjusts the incentive accordingly. The combination is particularly effective for applications such as heat pumps combined with photovoltaics and storage.  

4. What are the eligible expenses with the Art. 3 Call?

Expenses are allowed for:

• windows delimiting the heated volume (up to 1,500 €/m²);
• insulation of the envelope (180 €/m²) and roof (200 €/m²);
• photovoltaic systems up to 20 kWp (2,400 €/kW);
• storage (1,000 €/kWh, max 9,000 €);
• solar thermal systems (max € 6,700 of expenditure). Technical expenses, safety charges, APE, scaffolding and surety for advance payment are also included. All figures include VAT.

 

5. What expenses does the Thermal Account 3.0 cover?

Expenses for biomass generators, electric or gas heat pumps, hybrid systems, heat pump water heaters and solar thermal collectors. Professional expenses (energy diagnosis, APE, design, construction management) are also incentivized up to 50% for private individuals and 100% for PAs. The reimbursement can be up to 65% of the eligible expenditure.  

6. Can I apply for the regional contribution first and then the Thermal Account?

Yes. The Art. 3 call does not require the absence of other incentives, but requires that, if the contributions are added, the overall percentage does not exceed 100%. The optimal order is: first the regional application (on IOL FVG), then, once the works have been completed and the contribution has been received, the GSE application within 60 days from the date of completion of the works.  

7. How do I submit the FVG application?

Only online through the IOL FVG platform, logging in with SPID, CIE or CNS. You must attach:

• APE before intervention;
• ISEE certificate (if < € 25 000);
• title of ownership or right in rem;
• estimates or bill of quantities;
• €16 revenue stamp. Applications are examined at the counter, according to the chronological order of registration.

 

8. How long does it take to obtain the regional contribution?

The investigation lasts an average of 90 days. It is possible to request early disbursement (with bank or insurance guarantee) or payment in full after reporting. Reporting must be done online within the deadlines set in the concession decree.  

9. What energy requirements are needed for the regional contribution?

Each intervention must comply with the minimum transmittance requirements U provided for by the Ministerial Decree of 26 June 2015 and lead to an improvement in the EPgl,nren index compared to the APE ante. The improvement must be documented by a qualified technician, who signs both the post-intervention APE and the declaration of completion of the work.  

10. Is it possible to request more than one type of contribution Art. 3?

Yes, but with limits. For each real estate unit, only one application is allowed per type of intervention (e.g. one for windows and doors, one for insulation, one for photovoltaic, etc.). Each application is independent and must comply with the specific ceiling provided for in the table.  

11. Have the interventions still to be carried out?

It depends on the type of call:

• “ISEE ≤ 25 000 €” call: yes, the application must be submitted before the works;
• “Works already carried out” call: admits expenses incurred from 1 January 2025, as long as they are documented by invoices and bank transfers.
• CONTO TERMICO 3.0 will be active from 25/12/2025

 

12. What are the possible combined ceilings between GSE and FVG?

A practical example:

• 8 kW air/water heat pump (cost € 8,000):
  • GSE → contribution ≈ € 5,200 (65%);

• Replacement of windows and doors (cost € 20,000):
  • art.3 FVG → contribution ≈ € 10,000 (50%);
  • Eco bonus→ contribution ≈ € 5,000 (over 10 years);

• Total expense € 28,000 – contributions € 20,200 = actual cost € 7,800 (28%)

With an ISEE ≤ € 25 000, the percentage can exceed 100% of the ancillary technical costs, which are still borne by the beneficiary.  

13. Can the FVG contribution be requested for second homes?

Yes. The Art. 3 announcement does not require the property to be a primary residence, but only that it be owned by the applicant residing in FVG. Units instrumental to business activities and those already beneficiaries of Art. 2 regional contributions in the previous three years are excluded. The THERMAL ACCOUNT 3.0 can also be applied to second homes.  

14. What controls does the Region carry out?

The Urban Regeneration Policies Service carries out checks:

• documentary (APE consistency, expenses, ISEE);
• on a random basis, also through inspections. Any irregularities will result in the revocation of the contribution and the request for the return of the sums.

 

15. Is the APE mandatory for both contributions?

Yes. Both the Thermal Account 3.0 and Art. 3 require an APE ante and, when the work is completed, an APE post that demonstrates the energy improvement. The cost of the EPC is fully eligible in both measures.  

16. Can the two incentives finance the same energy requalification intervention?

Yes, as long as the expense components are distinguished. The Thermal Account incentivizes solar thermal or heat pumps, while Art. 3 covers photovoltaic systems and storage tanks. Combining them can cover the entire energy system of the home.  

17. What are the GSE’s payment times?

Within 90–120 days of acceptance of the application, by direct credit to the current account indicated in the contract. Amounts below €15,000 are paid in a lump sum.  

18. Where can I find the forms?

• For the Thermal Account 3.0: official GSE portal – www.gse.it
• For the Call Art. 3 FVG: section Urban Regeneration – Contributions Art. 3 L.R. 8/2025 of the www.regione.fvg.it website

 

19. Who to contact for the management of the two practices?

Given the technical and administrative complexity, it is advisable to rely on a qualified professional who will take care of:

• the feasibility analysis and simulation of the two incentives;
• the preparation of GSE and Region documents;
• reporting and EPCs.

The studio of Arch. Pietro Dusso it offers comprehensive advice and a technical-fiscal feasibility study preparatory to the submission of applications.   CONCLUSION The Thermal Account 3.0 and the Art. 3 FVG Call today represent one of the most convenient combinations in Italy for the energy requalification of private homes. With proper planning and the assistance of a qualified technician, it is possible to transform a boiler or insulation replacement into an operation at almost no cost, improving comfort, efficiency and value of the property.