Italy approves corrective decree for Conto Termico 3.0 incentives

The Conferenza Unificata has approved a corrective decree for the Conto Termico 3.0 mechanism, prepared by the Ministry of Environment and Energy Security (MASE). The decree introduces 16 articles of modifications to the original August 7, 2025, regulations, targeting access conditions, contribution amounts for specific beneficiaries, and energy documentation requirements for designers and certifiers.

Key changes include reduced incentives for interventions carried out in small municipalities following an initial implementation, a move intended to manage overall expenditure. The financial framework for the mechanism remains substantial, with 900 million euros allocated annually.

Regarding heating renovations through 2026, taxpayers must note that fiscal deductions are excluded for replacing winter air conditioning systems with single boilers powered by fossil fuels. Instead, incentives favor more efficient alternatives such as heat pumps, hybrid systems, and certain biomass generators. Under the Ecobonus and renovation bonus frameworks, standard deductions for 2026 are generally 36%, potentially reaching 50% for primary residences, provided specific requirements are met.