​ IT

Certificati Bianchi

Tax breaks
for Energy Efficiency interventions

Energy Certification

Thermal Account

The new Thermal Account, introduced on 16th February 2016 (published in the Official gazette 2nd March 2016, entering into force 31st of the same year) is a stable incentive for private individuals (householders, condominiums, farms, business owners) for small-scale work for the production of renewable energy and highly efficient systems (art.4.2 of Ministerial Decree, 16/02/2016, appendix 11). The new account is an updated version of the former one dated 2012.

 

To be eligible work must involve existing buildings with all year air conditioning.

It is calculated on the basis of the energy produced and not on the basis of the cost of the substituting the plant. It is granted over a 2 to 5 year period, unless the total incentive exceeds €5,000, in which case it is issued in a single sum, thereby considerably speeding up the repayment process

 

Some examples of possible incentives:

• Substitution of winter air conditioning or heating of greenhouses or rural buildings with winter biomass heating generators;
• Installation of solar hot water collectors for water heating and/or winter air conditioning;
• Substitution of electric boilers with boilers with heat pumps;
• Substitution of winter air conditioning with hybrid heat pump systems.

 

For a complete list, go to art. 4 of the DM of 16th February, 2016.

The incentive is granted by the GSE who have created a portal “PortaTermico” for the purpose. Access to the Thermal Account incentives must be made directly, i.e. the person involved must present a request form (available from the GSE) within 60 days of termination of the work, completed in line with the instructions specified. The form supplies information on the intervention and the building concerned.

 

The incentive can cover up to:

• 50% for insulation work in zones E/F and up to 55% in the case of insulation and substitution of window frames, if linked to another plant (condensation heating, heat pump, solar heating etc.).
• up to 65% for heat pumps, biomass heaters and related equipment, hybrid systems with heat pumps and solar panels;
• 50% of the cost of the Energy Diagnosis and the Certificate of Energy Performance.

 

N.B. the incentive can be granted only to interventions that are not covered by other incentives (in other words, they cannot be accumulated with other on-going government incentive schemes, e.g. tax reductions at 50 or 65%), aside from guarantee or rotation funds and interest relief.