Abstract: A plant for the accumulation and transfer of thermal energy, which plant has an accumulation device of the kind with a bed of fluidizable solid particles. The plant further has for each accumulation device: electric resistor means arranged within the casing and thermally connected with the bed of particles, which electric resistors are configured for transmitting thermal energy generated by Joule effect to the particles and they are fed by exceeding electric energy from wind or photovoltaic source; and heat exchange means, also thermally connected with the bed of particles and which can be selectively actuated to receive thermal energy therefrom, the overall configuration being such that the thermal energy is transferred from the resistor means to the fluidizable solid particles of the bed and from the fluidizable solid particles to the heat exchange means.