Heating and capacitive sensing device for a steering wheel (V) of a vehicle, the device comprising: a support made of flexible, electrically insulating material, to which are fixed at least one first electrically conductive track and at least one second electrically conductive track , distinct from the at least one first track ; an electronic control unit electrically connected to the at least one first track , adapted to be electrically connected to an electrical power source, and comprising a capacitance reading module , electrically connected to the at least one second track , wherein the electronic control unit is configured to control the at least one first track and the at least one second track , so that the at least one first track is adapted to generate heat for heating the steering wheel (V), and the at least one second track is adapted to operate as capacitive sensing means, sending capacitance values to the electronic control unit ; characterised in that the device further comprises: - at least one metal element connected to the electronic control unit , said at least one metal element being destined to come into contact with a metal frame of the steering wheel (V) to dissipate heat, - an electrical connection , which connects the electronic control unit to the at least one first track ; - at least one first switch , which connects the at least one first track to ground, - at least one second switch which connects the at least one first track to the electrical power source; wherein the first switch is a MOSFET configured so as to limit the current intensity value (I) across the at least one first track when said current intensity value (I) exceeds a predetermined threshold current intensity value (Ilim), taking said current intensity value (I) to a value which is either lower than or equal to said predetermined threshold current intensity value (Ilim). a support made of flexible, electrically insulating material, to which are fixed at least one first electrically conductive track and at least one second electrically conductive track , distinct from the at least one first track ; at least one first electrically conductive track and at least one second electrically conductive track , distinct from the at least one first track ; an electronic control unit electrically connected to the at least one first track , adapted to be electrically connected to an electrical power source, and comprising a capacitance reading module , electrically connected to the at least one second track , electrically connected to the at least one first track , adapted to be electrically connected to an electrical power source, and comprising a capacitance reading module , electrically connected to the at least one second track , the at least one first track is adapted to generate heat for heating the steering wheel (V), and the at least one second track is adapted to operate as capacitive sensing means, sending capacitance values to the electronic control unit ; - at least one metal element connected to the electronic control unit , said at least one metal element being destined to come into contact with a metal frame of the steering wheel (V) to dissipate heat, - an electrical connection , which connects the electronic control unit to the at least one first track ; - at least one first switch , which connects the at least one first track to ground, - at least one second switch which connects the at least one first track to the electrical power source; <EOS>