THERMAL ACCOUNT 3.0 VS ECOBONUS: IN FVG THE ADVANTAGE GROWS WITH THE HOME BONUS ART. 3

The ongoing transformation in the landscape of energy efficiency incentives is leading owners and families to reconsider the way they plan interventions on their homes. The era of tax deductions as the main tool of support is gradually being reduced, while more modern, direct and immediately usable models are emerging.   Among these, two deserve particular attention in their complementarity: the Thermal Account 3.0, which incentivizes high-efficiency plants, and the regional contribution Art. 3 – Works (without the obligation of ISEE), introduced by the Friuli Venezia Giulia Region. The real novelty lies in the fact that these tools can be used together, each on specific types of interventions, allowing you to maximize the overall economic benefit.   THERMAL ACCOUNT 3.0: AN IMMEDIATE INCENTIVE FOR NEW GENERATION PLANTS The Thermal Account 3.0 represents the natural evolution of a mechanism already known in the public sector and now finally accessible in a structural way also to private individuals. Its goal is to encourage the replacement of obsolete systems with more modern, efficient and sustainable technologies. The incentivized interventions include:

• electric and gas heat pumps;
• “factory made” hybrid systems;
• certified biomass boilers;
• solar thermal systems;
• heat pump water heaters;
• micro-cogeneration;
• connection to efficient district heating networks.

  The incentive for private citizens can reach up to 65% of the cost of the intervention, and is disbursed directly, with a quick reimbursement that frees the citizen from the typical constraints of ten-year deductions. In addition, relying on a certified ESCo allows you to immediately obtain relief similar to the discount on the invoice, immediately reducing the expense incurred.   REGIONAL CONTRIBUTION ART. 3 FVG: HOW TO RECOVER 50% OF NON-REPAYABLE EXPENSES At the same time, the Friuli Venezia Giulia Region has introduced a very powerful and little-known initiative: the Art. 3 contribution for energy efficiency works. It is designed for those who incurred expenses in 2025 and want to recover part of the investment. There are three eligible interventions:

• replacement of windows and doors, with certified performance requirements;
• thermal insulation of the opaque envelope, internal or external;
• insulation of the roof, also as part of the total renovation of the roof.

The contribution covers 50% of the cost, within very competitive ceilings:

• up to € 12,000 for windows and doors (maximum cost € 24,000);
• up to € 12,000 for insulation and insulation of floors (maximum expenditure € 24,000);
• up to € 12,000 for roof insulation (max cost € 24,000).

  Unlike tax deductions, the regional bonus provides for a direct refund to the current account, without multi-year waits.   WHY THESE TWO TOOLS ARE TRULY COMPLEMENTARY The complementarity lies in the very nature of the two incentives:

• the systems (heat pumps, hybrid systems, solar thermal) are supported by the Thermal Account 3.0;
• the building envelope (windows and doors, insulation, roofing) benefits from the Home Bonus Art. 3 FVG.

There are no overlaps and, if used well, the two tools can coexist on the same house, covering almost entirely the most important interventions for the energy performance of the building.   A TYPICAL CASE? An owner installs a heat pump in 2026 by accessing the Thermal Account. If he has already replaced the windows or insulated part of the house in 2025, he can now request regional reimbursement for the work already completed. The overall savings become much higher than possible with the 50% Ecobonus alone!

• Intervention A: replacement of the heating system with a heat pump
  Total cost:000 €
• Intervention B: replacement of windows and doors (total window hole 7 m² in total)
  Total cost:500 €

Suppose also that:

• the property is a first home → fully applicable 50% Ecobonus;
• the windows and doors have already been installed in 2025 → eligible for the Home Bonus Art. 3 FVG.

Incentive-by-incentive comparison

1) System: Heat pump → Thermal Account 3.0

In the current regulatory framework, the Thermal Account is the most direct incentive for the plant.

n the average performance of heat pumps on the market, the recognisable incentive varies between 40% and 65%.
Let’s consider a prudential and professional case: 65%.

• Thermal Account 3.0 Incentive: €3,900
• Final cost for the client: 100 €

Fast refund
Direct incentive
No ten-year deduction

2) System: Heat pump → Ecobonus 50%

With the Ecobonus, the same intervention would entitle you to a deduction of:

• 50% of €6,000 = €3,000

But the refund takes place:
in 10 years,
€300 per year in the tax return.

In addition, the taxpayer must be large and not exceed the income limits provided for by current regulations.

Conclusion on the implant

Incentive	Advantage	Notes
Thermal Account 3.0	€3,900 immediate	Direct repayment, much cheaper
Ecobonus 50%	€3,000 over 10 years	Tax capacity required

It is evident: on the plant front, the Thermal Account 3.0 is significantly higher.

  THE LIMIT OF TAX DEDUCTIONS AND THE ADVANTAGE OF THE NEW INCENTIVES National tax deductions remain available, but today they are much less incisive. The reduced rates, the division into ten years, the possibility of tax incapacity and the presence of income limits make the Ecobonus less competitive than in the past.   Thermal Account 3.0 and Art. 3 FVG, on the other hand:

• provide quick refunds;
• they do not require a ten-year deduction;
• they free the citizen from tax risks;
• they allow you to plan interventions with greater certainty.

  AN INTEGRATED ENERGY STRATEGY REQUIRES THE DIRECTION OF AN EXPERIENCED PROFESSIONAL In such an articulated context, the figure of the architect, specialized in energy requalification, takes on a central role. It is not enough to replace a system or install a coat: an integrated vision is needed, capable of evaluating energy performance, regulations, administrative procedures and economic convenience. Our firm offers qualified preliminary advice that allows you to:

• analyze the home in all its energy components;
• verify compliance with the requirements of the tenders;
• identify the interventions that are really priorities;
• evaluate the cumulation of contributions;
• estimate the works with a preliminary bill of quantities, which is essential for comparing costs and ceilings;
• draw up a technical pre-feasibility, which is essential to understand if and how to proceed.

  For this reason, our firm becomes the natural coordinator of the entire process: from the initial diagnosis to the design, from document management to the submission of grant applications. A professional approach not only maximizes the economic benefit, but avoids errors that could compromise access to contributions or make the intervention ineffective.