Introduction to the incentive measure
The incentive mechanism known as Conto Termico is an important economic resource for businesses that want to optimize the energy performance of their buildings and integrate innovative technologies for generating heat using alternative sources.
With the update to version 3.0, the program has significantly expanded its scope compared to the previous 2.0 edition. The main change concerns the extension of economic benefits to energy efficiency measures in commercial and industrial buildings, whereas in the past companies could only access incentives when replacing plant equipment.
A further innovation is the inclusion of advanced technologies that are strategic for industrial activities, such as the installation of photovoltaic solar panels combined with storage batteries and charging stations for electric vehicles.
Who can benefit from the incentives
Definition of beneficiary enterprise
According to current legislation, an enterprise is any organization that carries out an economic activity, regardless of its legal form, how it is financed, and its profit objectives. This definition includes:
- Craftsmen and self-employed workers
- Commercial partnerships and professional associations that are economically active
- Consortia and temporary groupings
- Companies set up for specific purposes
There are no restrictions on the product sector or constraints linked to particular economic activity codes. Energy service companies (ESCos) can also access the incentive mechanism.
Restrictions and requirements
However, the following categories are excluded from the program:
- Organizations subject to the grounds for exclusion provided for in public procurement legislation (Articles 94 and 95 of Legislative Decree 36/2023)
- Entities involved in anti-Mafia prevention measures
- Companies in financial difficulty
- Companies subject to orders to repay subsidies declared incompatible by the European Commission
Mandatory preliminary requirement
Before work begins, it is essential to submit a preliminary communication containing:
- Name and size of the company
- Project timeline
- Location of the intervention
- Breakdown of expected expenditure
- Nature of the financial support requested
- Quantification of the public contribution required
Eligible categories of intervention
Types of properties concerned
Companies can operate on two macro-categories of buildings:
Residential buildings: these include all dwellings classified in cadastral categories A/1 to A/7, as well as category A/11 for typical dwellings.
Tertiary buildings: these include private offices (A/10), public and collective use buildings (group B), commercial and industrial properties (groups C and D with some exclusions), and special structures (group E with specific exceptions).
For properties with mixed uses, the classification is determined based on the prevailing millesimal distribution.
Eligible energy efficiency measures
Eligible measures to improve efficiency include:
- Insulation of the perimeter structures of the heated envelope, possibly combined with mechanical ventilation
- Renovation of windows and glazing of the thermal envelope
- Installation of blinds, sunshades, and solar filters on glass surfaces facing east-southeast to west
- Complete renovation to nearly zero-energy buildings (NZEB)
- Modernization of indoor and outdoor lighting systems
- Integration of home automation systems for automated control of heating and electrical systems
- Provision of infrastructure for charging electric vehicles, if carried out at the same time as replacing boilers with electric heat pumps
- Installation of photovoltaic modules with storage, if combined with the replacement of thermal generators with electric heat pumps
Renewable energy measures
With regard to thermal production from alternative sources, the following are eligible for funding:
- Replacement of old generators with heat pumps (electric or gas) that use aerothermal, geothermal, or hydrothermal sources
- Installation of hybrid or dual-fuel systems with heat pumps
- Replacement of generators with biomass boilers, including hybrid systems
- Implementation of solar thermal collectors for domestic hot water production, heating integration or solar cooling
- Replacement of electric or gas water heaters with heat pump models
- Connection to efficient district heating networks
- Installation of micro-cogenerators powered by renewable sources
Special provisions for the primary sector
Agricultural and forestry businesses enjoy special conditions: they can access incentives not only for replacement but also for the installation of new biomass generators for heating greenhouses, rural buildings, or for production processes.
In areas without a methane network, it is possible to replace LPG generators with biomass boilers, benefiting from a multiplier of 1.5 on dust emissions. For new installations, a 5-star or higher environmental certification is required.
Economic value of incentives
Contribution percentages
The intensity of the incentive varies according to the type of intervention:
For energy efficiency interventions:
- Base percentage: 25% of eligible costs
- Possible increases:
- +20% for small businesses, +10% for medium-sized businesses
- +15% for interventions in EU assisted areas (Art. 107.3.a) or +5% for other assisted areas (Art. 107.3.c)
- +15% if the intervention results in a minimum performance improvement of 40%
For interventions involving renewable sources:
- Base percentage: 45% of eligible costs
- Increases: +20% for small enterprises, +10% for medium-sized enterprises
- Maximum achievable percentage: 65%
Spending limits
- Overall annual ceiling: €150 million
- Limit per individual enterprise and intervention: €30 million
Minimum eligibility requirements
For efficiency measures, the following must be guaranteed:
- Minimum 10% reduction in primary energy demand for single measures
- Minimum 20% reduction for multiple measures
Verification is carried out by means of Energy Performance Certificates (EPC) drawn up before and after the measure.
Duration of payment
Incentives are paid in constant annual installments with variable durations:
- 2 years: for systems up to 35 kW and for certain specific categories
- 5 years: for interventions on the building envelope, systems with a power rating above 35 kW, and NZEB conversions
Energy diagnosis and certification
For work on buildings with heating systems with a power rating of 200 kW or more, the following must be attached to the application:
- Preliminary energy diagnosis
- Post-work energy performance certificate
Professional fees for these documents are subsidized at 50%. When not mandatory, they may still be included among eligible expenses.
Eligible expenses
For businesses, eligible costs correspond to the total investment costs. However:
- For energy efficiency, costs not directly related to performance improvement are excluded
- For small and medium-sized enterprises, APE expenses are also included
- VAT is not taken into account in the calculation of aid intensity
These incentives can be combined with other public aid, provided that they relate to different costs or, if they partially coincide, do not exceed the maximum intensities provided for.
How to apply
Applications can only be submitted online through the GSE’s Portaltermico. Basic requirements:
- The building must be existing and equipped with a winter air conditioning system
- The applicant must be the owner or holder of real rights on the property
- The application must be submitted within 90 days of completion of the work
- A preliminary notification must have been submitted before the start of the work
Important: Companies cannot access incentives for equipment powered by fossil fuels, including natural gas.
Regulatory references
The MASE Ministerial Decree of 07/08/2025, published in the Official Gazette no. 224 of September 26, 2025, came into force on December 27, 2025. The GSE will publish the application rules by February 25, 2026.
