The Conto Termico represents an initiative that encourages the use of technologies aimed at increasing energy efficiency and the production of thermal energy from renewable sources for small-scale installations. This program is aimed at public administrations as well as businesses and individuals. 

Thanks to the Conto Termico, it is possible to renovate buildings in order to improve energy performance and reduce the costs associated with energy consumption, recovering part of the expenses incurred quickly. This is a very advantageous opportunity for those wishing to invest in innovative technologies that can ensure superior energy efficiency and greater environmental sustainability.

Who can claim the deduction?

Eligible to apply for these incentives are:

• Public Administrations, including former Public Housing Authorities, inhabitant cooperatives registered in the National Register of Cooperative Housing Companies and their consortia established at the Ministry of Economic Development, as well as wholly publicly owned companies and social cooperative companies registered in the respective regional registers;
• private entities, which can apply for incentives through an ESCO (Energy Service Company).

In this way, the Conto Termico promotes the use of innovative and sustainable technologies, offering economic support for the implementation of interventions to increase energy efficiency and reduce environmental impact.

What can it be applied for?

The Conto Termico offers financial incentives ranging from 40% to 65% of the expenditure incurred for specific energy-saving measures such as replacing traditional systems with heat pumps, biomass boilers, heat pump hybrid systems, and solar thermal systems. 

The Home Bonus mainly concerns interventions of building renovation, not necessarily related to energy efficiency. Deductions go up to the 50%, with a maximum expenditure limit of 96,000 euros per housing unit. Eligible works include:

1. The extraordinary maintenance of buildings.
2. The construction or renovation of boxes and garages.
3. The installation of security systems, such as security doors and grates.

La Law Dec. 30, 2024 No. 207 (Budget Law) which came into effect on January 1, 2025 Defines new rates for tax deductions on the first home and property other than the first home.

Expenses incurred on residential property used as a first home

Expenditures incurred by owners or holders of real rights of enjoyment (such as usufruct, use or dwelling) for interventions on residential properties used as first homes are eligible for a maximum deduction of 50%. For building renovation work carried out on first homes, the deduction is also equal to the 50% for the 2025 and to the 36% for the years 2026 e 2027, with a maximum expenditure limit of 96,000 euros per housing unit.

Expenses incurred on property other than the first home 

For work carried out on property not used as a first home, owners or holders of real rights of enjoyment (usufruct, use, dwelling) are also eligible for tax relief, with a maximum deduction of 36%. Building renovations on secondary properties provide the same rates, with a deduction of the 36% at 2025 and the 30% for the years 2026 e 2027, up to a maximum expenditure limit of 96,000 euros per housing unit.

The Ecobonus is a tax break designed to promote interventions that improve the ’energy efficiency of buildings. This incentive provides deductions of up to 50% of expenses incurred, with rates varying according to the type of work.

Eligible interventions include:

1. The installation of photovoltaic systems e solar thermal systems.
2. The replacement of boilers With certified biomass models.
3. The thermal insulation of walls, roofs and floors.

La Law Dec. 30, 2024 No. 207 (Budget Law) which came into effect on January 1, 2025 Defines new rates for tax deductions on the first home and property other than the first home.

Expenses incurred on residential property used as a first home 

Expenditures incurred by owners or holders of real rights of enjoyment (such as usufruct, use or dwelling) for interventions on residential properties used as first homes are eligible for a maximum deduction of 50%. For energy efficiency work, the deduction is set at the 50% of expenses incurred in the 2025, while it will drop to the 36% for the years 2026 e 2027.

Expenses incurred on property other than the first home 

For work carried out on property not used as a first home, owners or holders of real rights of enjoyment (usufruct, use, dwelling) are also eligible for tax relief, with a maximum deduction of 36%. For energy efficiency work on property other than the first home, the deduction is set at the 36% of expenses incurred in the 2025, and will descend to the 30% for the years 2026 e 2027.