The Application Rules of the Thermal Account 3.0 were approved on 19 December 2025.
For hospitality managers, this represents a fundamental turning point for reducing operating costs and improving occupancy rates thanks to greater thermal comfort.
The mechanism, managed by GSE, makes available 900 million euros per year , of which 500 million are reserved for private individuals and businesses.
What interventions can your hotel incentivize with Conto Termico 3.0?
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The eligible interventions for the hotel sector (which falls within the tertiary sector 7 7 7 7 ) are divided into two main categories which can act directly on RevPAR , reducing energy costs per room:
Energy Efficiency: Wall and roof insulation, window replacement, installation of solar shading, efficient LED lighting systems and building automation technologies.
Renewable Energy: Replacement of old systems with electric or gas heat pumps, hybrid systems, biomass boilers and solar thermal systems.
* Reduction in energy demand: The interventions under Title II must guarantee a reduction in primary energy demand of at least 10% (20% for multiple interventions).
* Fossil fuel ban: Businesses are not permitted to use appliances powered by fossil fuels, including natural gas.
How to access incentives without bureaucratic errors?
The procedure varies depending on the status of the work, but timeliness is essential for companies.
For businesses and economic ETSs, the access request must be preceded by a preliminary request to be sent before the start of the works , under penalty of inadmissibility.
The incentive is paid in a single installment for amounts up to €15.000 . For larger amounts, the payment is divided into equal annual installments (from 2 to 5 years) depending on the project.
A hotel that invests in replacing its windows will receive the incentive spread over five years . If it replaces its water heater with a heat pump, the incentive lasts two years.
To obtain reimbursement of expenses, the facility must follow this mandatory procedure:
| Phase | Action Required | Key Documentation |
| 1. Diagnosi | Pre-construction Energy Diagnosis Drafting
| Prepared by EGE or certified ESCo
|
| 2. Reservation | Submit preliminary request (for businesses)
| Economic framework and project description
|
| 3. Realization | Traceable work execution and payments
| Invoices with reference to the Ministerial Decree of 7 August 2025
|
| 4. Conclusion | Request direct access within 90 days
| Certification by qualified technician and post-operation APE
|
Incorrect transfers: Do not use tax deduction forms (65% eco bonus). The reason for payment must include the Ministerial Decree of August 7, 2025.
Failure to obtain the Energy Performance Certificate (EPC): It is mandatory to present the Energy Performance Certificate both before and after the construction to demonstrate the savings.
For public buildings only, it can be combined up to 100% of eligible expenses . For businesses, cumulation with other state aid is permitted within the limits of the intensities set out in Title V of the Decree.
There is a transitional discipline. If the works were started from 7 August 2025 and not completed by 25 December 2025, it is possible to send the preliminary request via PEC to preliminareimpreseCT3@pec.gse.it.
To learn more about the technical requirements and consult the complete official documentation of the incentive mechanism, visit the official GSE website on the page dedicated to the Application Rules of the Thermal Account 3.0.
