THERMAL ACCOUNT 3.0: GSE TECHNICAL RULES PUBLISHED.

DOWNLOAD HERE THE APPLICATION RULES THERMAL ACCOUNT 3.0

• PRIVATE ENTITIES (NATURAL PERSONS) They can access for interventions on residential buildings, exclusively for interventions of Title III (production of thermal energy from renewable sources).
• COMPANIES AND TERTIARY ENTITIES (SHOPS, OFFICES, ACCOMMODATION FACILITIES, PROFESSIONAL STUDIOS) They can access for buildings in the tertiary sector, but interventions involving the use of fossil fuels, including natural gas, are not allowed.
• PUBLIC ADMINISTRATIONS AND NON-ECONOMIC ETSThey can access a greater number of interventions, with incentives that can reach up to 100% of eligible expenditure.

• ELECTRIC HEAT PUMPS for winter (and often also summer) air conditioning;
• SOLAR THERMAL SYSTEMS for DHW and heating integration;
• HIGH-EFFICIENCY BIOMASS GENERATION, with very stringent emission limits;
• HIGH EFFICIENCY MICRO-COGENERATION (for specific areas).

Article 11 of the Ministerial Decree of 7 August 2025 establishes that: the amount of the incentive cannot exceed 65% of the expenses incurred.

This value represents:

• the theoretical maximum limit;
• the correct calculation basis in the feasibility phase;
• not a guaranteed percentage for each intervention.

• installed technology,
• power,
• coefficients and ceilings provided for by the GSE.

RECOMMENDED EXAMPLE – FLAT-RATE VAT NUMBER ON YOUR HOME (CT ONLY)

This is the most frequent and most interesting case for VAT numbers under the flat-rate regime.

Professional who:

• lives in their own residential home,
• cannot take advantage of tax deductions,
• it wants to eliminate gas and reduce energy costs.

HYPOTHETICAL INTERVENTION

• Replacement of the winter air conditioning system
• Installation of electric heat pump (air-to-water or geothermal)
• No photovoltaics (not incentivized in residential areas for individuals)

Intervention allowed exclusively pursuant to Title III of the decree.

REALISTIC COSTS

• Heat pump + plant works: € 25,000 – 30,000

THERMAL ACCOUNT INCENTIVE 3.0

• Calculation basis: maximum ceiling 65%
• Maximum theoretical incentive: € 15,000 – 19,500

In practice, the effective incentive:

• it is often between 50% and 65% of expenditure,
• but it remains a direct and immediate contribution, not linked to personal taxation.

WHY IT IS A FUNDAMENTAL INCENTIVE FOR FLAT-RATE TAXPAYERS

For a VAT number under the flat-rate regime:

• IRPEF deductions are unusable;
• recovery in 10 years makes no sense;
• the investment remains entirely the responsibility of the professional.

• disburses real money with non-repayable funds;
• it does not depend on income;
• it immediately reduces the cost of the intervention;
• It makes the change of the heating system sustainable even at home.

For many flat-rate taxpayers, it is the only truly effective public tool to change the system.

EXAMPLE OF A TERTIARY COMPANY

Tertiary building (offices, commercial activities, laboratories).

INTERVENTIONS CARRIED OUT

• Replacement of the thermal power plant with an electric heat pump
• Installation of photovoltaic system with storage

COSTS

• Heat pump: € 50,000
• Photovoltaic + storage: € 60,000

TOTAL ELIGIBLE EXPENDITURE: € 110,000

THERMAL ACCOUNT INCENTIVE 3.0

• Calculation basis (65%): € 71,500
• Disbursement: 5 annual installments

WHY DESIGN IS DECISIVE

The Thermal Account 3.0 rewards only correct interventions:

• appropriate sizing,
• complete documentation,
• coherence between building, use and technology.

Incorrect design can drastically reduce the incentive or compromise access to it.

• on the one hand, the public contribution, which comes over time in the form of a direct incentive;
• on the other, the immediate and structural reduction of energy costs, which immediately affects the bill.

Let's take a concrete example, typical of many energy-intensive companies.

A business that today uses gas boilers can easily spend 200,000 euros a year just for heating and production.
Moving to an integrated system consisting of:

• electric heat pump,
• photovoltaic system with self-consumption,

It is realistic to achieve a reduction in energy requirements of up to 70%, because a significant proportion of the energy required is self-produced.

This means that:

• the annual energy cost can drop from 200,000 to about 60,000 euros,
• with an immediate saving of about 140,000 euros per year, from the first financial year.

The contribution of the Thermal Account:

• is disbursed over time (2 or 5 years),
• But the cost of "fuel" is immediately lowered.

And this is where the perspective completely changes.

• the GSE incentive, which can reach up to 65% of eligible expenses,
• annual savings on bills, which immediately affect operating costs,

OUR APPROACH: NOT JUST "HOW MUCH YOU GET", BUT "HOW MUCH YOU SAVE"

In the Thermal Account 3.0, the difference is not the technology chosen, but how the intervention is designed.

Our work consists of:

• analyze how much the building costs today in terms of consumption;
• design the most energy-effective intervention;
• estimate post-intervention consumption;
• calculate all the economic benefits, clearly distinguishing:
  • the net contribution recognized by the GSE through the Thermal Account,
  • the structural reduction of bills, which immediately affects the budget.

Only by putting together incentive + real energy savings is it possible to correctly assess the convenience of an intervention.

And it is often in this overall analysis that the real surprising fact emerges: not how much the intervention costs, but how much it is convenient to do it today.