Indium tin oxide (ITO) thin films are widely used as transparent electrodes in electronic devices. Many of those electronic devices are heat sensitive, thus their manufacturing process steps should not exceed 100 °C. Manufacturing competitive high-quality ITO films at low temperature at industrial scale is still a challenge. Magnetron sputtering technology is the most suitable technology fulfilling those requirements. However, ITO layer properties and the reproducibility of the process are extremely sensitive to process parameters. Here, morphological, structural, electrical, and optical characterization of the ITO layers deposited at low temperature has been successfully correlated to magnetron sputtering process parameters. It has been demonstrated that the oxygen flow controls and influences layer properties. For oxygen flow between 3–4 sccm, high quality crystalline layers were obtained with excellent optoelectronic properties (resistivity <8 × 10−4 Ω·cm and visible transmittance >80%). The optimized conditions were applied to successfully manufacture transparent ITO heaters on large area glass and polymeric components. When a low supply voltage (8 V) was applied to transparent heaters (THs), de-icing of the surface was produced in less than 2 min, showing uniform thermal distribution. In addition, both THs (glass and polycarbonate) showed a great stability when exposed to saline solution.

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