Upgrading business heating in Italy? Assess Conto Termico 3.0

Start with the building and the investing entity

GSE requires an existing building, building section or property unit registered in the urban cadastre and equipped with functioning winter heating. Category F buildings under construction are excluded. The pre-work condition therefore matters. A previously unheated warehouse does not automatically qualify simply because its proposed heating system will be efficient.

For private applicants, including companies, Title II efficiency improvements concern buildings within the scheme’s tertiary category; residential property is eligible for Title III interventions. GSE’s tertiary classification includes A/10, groups B and C excluding C/6 and C/7, and group D excluding D/9. This specific cadastral classification matters more than the everyday label used for the business premises.

Identify who has the right to use the property, who pays for the project and who will submit the application. Ownership, leases and arrangements involving another responsible party need consistent records. For mixed-use property, map the affected units and systems at the outset rather than extending a favourable assessment to areas that have not been checked.

References: GSE — soggetti ammessi e categorie catastali · GSE — requisiti dell’edificio, KB0017704

Which projects merit a closer assessment?

Title II covers insulation, windows, shading, conversion to a nearly zero-energy building, efficient lighting and controls for the building’s systems. Title III covers the specified renewable heat and high-efficiency technologies, including heat pumps, solar thermal and biomass, each with its own technical conditions. The right starting point is the exact intervention category.

For businesses, interventions installing energy equipment powered by fossil fuels, including natural gas, are excluded. A general catalogue of Conto Termico technologies should therefore not be treated as an unrestricted equipment list for every company. The applicant’s legal category changes which options can be considered.

• Potential fit: replacing existing heating with an electric heat pump whose performance can be documented.
• Building-specific assessment: automatic controls for thermal and electrical building systems, rather than any production software or factory automation.
• Separate technical review: biomass solutions, unusual configurations, power limits and environmental requirements.
• Insufficient basis: new construction, technology excluded for business applicants or a project started without its required preliminary request.

References: GSE — soggetti ammessi e categorie catastali · GSE — accesso diretto e richiesta preliminare delle imprese · GSE — interventi previsti dal Conto Termico 3.0

The grant passes through two calculations

GSE first calculates the intervention-specific incentive using the relevant technical formula and cost limits. It then compares that result with the maximum aid intensity allowed for the company. A result above that ceiling is reduced. A larger contractor invoice consequently does not produce an automatically larger contribution.

For Title III, GSE identifies a maximum intensity of 45%, increasing to 55% for medium-sized enterprises and 65% for small enterprises. For Title II, the starting limits are 25%, or 30% for multiple interventions, with conditional increases and overall caps. Company size, intervention type and any permitted increases must therefore be assessed before an amount is presented.

GSE pays the contribution; this is not a deduction recovered through the annual tax return. Incentives up to €15,000 are paid in one instalment. Above that threshold, an ordinary business application follows the instalment schedule for its intervention. The admitted amount and the payment schedule both matter when comparing financing options and the investment’s remaining cost.

References: GSE — massimali per imprese e multi-intervento, KB0017701 · GSE — calcolo dell’incentivo e Titolo V, KB0017744 · GSE — erogazione e durata degli incentivi

Solar PV and storage require a specific combined project

Under Title II.H, solar photovoltaic panels and storage are supported only alongside replacement of existing winter heating with Title III.A electric heat pumps. The system must serve self-consumption and be sized to the building’s needs under GSE’s rules. Installing panels on a business roof is not sufficient on its own.

GSE excludes pairing this intervention with a heat pump forming part of a Title III.B hybrid system. Modules and inverters must be new; refurbishment of existing PV is not supported by this intervention. Assess heat demand, the proposed generator, electricity consumption and PV sizing together so that the combined project can be evaluated coherently.

References: GSE — requisiti del fotovoltaico e dell’accumulo, KB0017697

Preliminary request first, then work and direct access

A business’s preliminary request must precede the start of work, otherwise its application is inadmissible. A contractor’s commercial assessment does not replace submission to GSE. Before orders and commitments, establish with the application adviser which event constitutes the start for your project and preserve the evidence of the preliminary submission.

After completion, the responsible party submits the direct-access request within 90 days, with the relevant data and supporting documents. GSE checks compliance and the available allocation before communicating admission and paying the incentive. The preliminary business request is different from the reservation route provided for public bodies and third-sector entities; it should not be described as a guaranteed award.

GSE’s notice dated 10 April 2026 announced reopening on 13 April for direct-access applications only, while retaining the preliminary business function. This is the operating notice verified in our 9 September 2026 review. Check the applicable allocation and any subsequent notice before submission; this guide does not establish that money has been reserved for a particular reader.

References: GSE — accesso diretto e richiesta preliminare delle imprese · GSE — riapertura del portale, comunicazione del 10 aprile 2026

Record the old installation before it is removed

Organise the file around the building, the replaced installation and the proposed system. Plans, cadastral records, the right to use the property, photographs and equipment plates help establish the original condition. Add manufacturer data, design documents, itemised quotations, invoices and payments, together with the declarations and completion records relevant to the intervention.

An energy diagnosis is not universally mandatory. GSE requires it for insulation and nearly zero-energy building projects and for further cases described in its FAQ, including specified whole-building works with heating capacity of at least 200 kWt. Also check which pre- and post-work energy performance certificates apply. Reconstructing the initial condition after replacement can be difficult.

Assign an owner and delivery date to each document before work starts. Ask the supplier which information it will provide and in what form. Then compare the assembled file with the section of GSE’s application rules for the intervention code. A general checklist helps organise the project, but cannot replace the attachments required for the actual application.

References: GSE — obbligo di diagnosi energetica, KB0017708 · GSE — Regole Applicative Conto Termico 3.0

Illustration: why up to 65% is not 65% of every quotation

Assume an eligible small enterprise, a qualifying Title III.A intervention and €30,000 in admissible costs. Suppose the intervention’s technical formula produces €12,000. A 65% aid ceiling would equal €19,500, but it does not increase the formula result: under these assumptions, the contribution would be €12,000 before any further adjustment.

This illustration explains the comparison between two figures. It is not a simulation for a real heat pump, because the equipment model, performance and building data have not been supplied. Request a project estimate with explicit assumptions and assess consumption, maintenance, remaining investment and payment timing as well as the headline contribution.

References: GSE — massimali per imprese e multi-intervento, KB0017701 · GSE — calcolo dell’incentivo e Titolo V, KB0017744

Check other aid before adding the benefits together

As a general rule, Conto Termico 3.0 cannot be combined on the same costs with other Italian State incentives, including the tax incentives identified by GSE. Exceptions exist for guarantee funds, revolving funds and interest subsidies. For companies, other aid that does not originate from the national State may be compatible within the applicable limits.

Prepare a schedule of incentives already requested, the costs each covers and the application status. The assessment must identify actual overlap and each measure’s conditions. If the same invoice sits in two funding routes, clarify compatibility before including both benefits in the investment budget.

References: GSE — cumulabilità con altri incentivi, KB0017765

Bring the system, documentation and budget into one project

Studio Dinamico can support project definition and coordination between technical assessment and funding opportunities. Start with the operational objective: indoor comfort, consumption control, replacement of an ageing system or broader building improvements. That gives a useful basis for comparing alternatives, requesting information from suppliers and identifying checks before commitments are made.

In your first email, include the Italian municipality, business activity, cadastral category if known, existing heating, planned intervention and the status of orders and work. Those details help define the assessment and outstanding information. The final grant amount and admission remain subject to GSE’s review.