Room comprising peripheral walls (8,8A,8B) and a covering system for heating/cooling and thermally insulating said room, wherein said covering system comprises: - heating/cooling means comprising a plurality of water circulating elements and a heat pump, said circulating elements being installed in contact with the outer surface of at least one of said peripheral walls (8, 8A, 8B) of said room and being connected to one another to define a hydraulic circuit connected to said heat pump so that the temperature (Ta) of the delivery water in said circuit is varied by means of a heat exchange with said heat pump, - covering means made of thermally insulating material, operatively arranged to externally and laterally cover said water circulating elements and to cover the portions of said outer surface of said peripheral wall not occupied by said circulating elements, - wherein said hydraulic circuit comprises one or more regulating valves for regulating the water flow rate inside said circulating elements, characterized in that there is an electronic regulating device for said delivery temperature (Ta) of the water circulating in said hydraulic circuit to be regulated according to the temperature (Te) outside said room; said system comprising second temperature sensor means for detecting the real temperature inside said room, said system comprising a control unit which controls said one or more regulating valves according to a signal sent by said second temperature sensor means, said flow rate being distributed within the parts of said hydraulic circuit according to the differences between said real temperature inside said room and a desired temperature (Ti) predetermined for the room itself. - heating/cooling means comprising a plurality of water circulating elements and a heat pump, said circulating elements being installed in contact with the outer surface of at least one of said peripheral walls (8, 8A, 8B) of said room and being connected to one another to define a hydraulic circuit connected to said heat pump so that the temperature (Ta) of the delivery water in said circuit is varied by means of a heat exchange with said heat pump, - covering means made of thermally insulating material, operatively arranged to externally and laterally cover said water circulating elements and to cover the portions of said outer surface of said peripheral wall not occupied by said circulating elements, - wherein said hydraulic circuit comprises one or more regulating valves for regulating the water flow rate inside said circulating elements, characterized in that there is an electronic regulating device for said delivery temperature (Ta) of the water circulating in said hydraulic circuit to be regulated according to the temperature (Te) outside said room; said system comprising second temperature sensor means for detecting the real temperature inside said room, said system comprising a control unit which controls said one or more regulating valves according to a signal sent by said second temperature sensor means, said flow rate being distributed within the parts of said hydraulic circuit according to the differences between said real temperature inside said room and a desired temperature (Ti) predetermined for the room itself.