With the arrival of hot weather increases the need to buy an air conditioner.
But is there, as in past years, a bonus that allows us to reduce the economic impact?
As tgcom24 explains “the good news is that also for 2024 it is possible to deduct the costs for the purchase of an air conditioner or the replacement of one with an energy-saving heat pump.
The benefit, which consists of a tax deduction from 50% to 70% is linked to some interventions carried out in your home and compliance with the rules required for each of them.
The tax bonuses that allow you to deduct the expenses for the purchase and installation of systems such as low energy consumption air conditioners, dehumidifiers and heat pumps are different.
Here they are in detail.
- 50% renovation bonus and air conditioners:
In the event of renovation or extraordinary maintenance of a building, taxpayers can request the tax bonus for the purchase and installation of new heat pump air conditioners that allow for energy savings. In this case, it is not necessary for the system to be enabled for winter heating. You will be entitled to a 50% deduction of the expense incurred. But be careful: the tax “refund” falls within the maximum spending limit for the overall renovation project, equal to 96 thousand euros per building. Furthermore, it is necessary that the certificate of conformity and the installation booklet are issued after installation. Also for the air conditioner, the Irpef deduction will be spread over ten consecutive years: for each year you will obtain a reimbursement quota.
- 2024 air conditioning bonus and renovation:
As regards the air conditioning bonus linked to the renovation or extraordinary maintenance of a building, in the event that a citizen carries out work on multiple real estate units, he will be entitled to the benefit several times. Furthermore, if during the ten years following the works and the recognition of the benefit, the taxpayer dies, in accordance with the provisions of paragraph 8 of the art. 16-bis of the Tuir “the use of the tax benefit is transmitted, in full, exclusively to the heir who retains material and direct possession of the asset”.
- Air conditioners and furniture bonuses 2024:
Not just renovations. The tax refund for the purchase and installation of the air conditioner can also be requested in relation to the expenses included in the 2024 furniture bonus. This relief is also linked, however, to the fact of carrying out building renovation works or extraordinary maintenance. The furniture bonus entitles you to a 50% IRPEF deduction on expenses incurred for the purchase of furniture. There is, however, a limit: 5 thousand euros. There are also some conditions that must be respected in order to obtain the bonus. In particular, the expense must be incurred as part of an extraordinary renovation and the start date of the renovation or maintenance works must be prior to the date of purchase of the air conditioners. Furthermore, the renovation or maintenance must concern the previous or current year in which you want to use the furniture bonus. The 50% deduction is recognized for the installation of an air conditioner with a higher energy class – it must be at least A+ – during an extraordinary building renovation.
2024 air conditioning bonus and boiler replacement:
Another case in which the purchase of air conditioners can be included is the Ecobonus, which gives the right to a 65% IRPEF deduction. To obtain this benefit, however, the gas boiler is expected to be replaced with an air conditioner with a heat pump enabled for both cooling and heating. The new air conditioner must belong to a higher energy class, i.e. A+++. To access the Ecobonus and obtain a 65% tax deduction it is necessary to have the certification of a qualified technician and the information sheet of the interventions carried out. The following must be reported on the latter: the cadastral and personal data of the person requesting the deduction, the amount of expenses incurred and the energy savings achieved, also demonstrated through an energy performance certificate. The maximum amount of deductible expenditure is 46,154 euros. The deduction will be recognized in 10 annual installments of the same amount and for a duration of ten years.
- Air conditioning and 70% Superbonus:
Another possibility to obtain discounts for the installation of air conditioners is the Superbonus. In this case you may be entitled to an IRPEF deduction of 70% on the cost incurred for the purchase or installation of air conditioning systems. The benefit applies to those who live in a condominium. In fact, expenses for the purchase and installation of air conditioning systems carried out as part of one of the driving interventions of the Superbonus carried out in condominiums are allowed. Among the driving works are the thermal insulation of the vertical and horizontal surfaces for at least a quarter of the same surface with a limit of 60 thousand euros multiplied by the housing units present and the replacement of the boiler with centralized condensation systems for a maximum of 30 thousand euros multiplied by each individual housing unit. In the case of the Superbonus, the installation of the air conditioning system must guarantee an improvement in two energy classes certified with the Ape.
- Air conditioner bonuses 2024:
Individuals, practitioners of the arts and professions, partnerships, joint-stock companies, professional associations, public and private bodies that do not carry out commercial activities can benefit from the relief. Furthermore: condominiums, independent institutes for public housing, undivided ownership housing cooperatives . It is up to not only the owners of the properties but also the holders of real rights of enjoyment on the properties subject to the interventions and who bear the costs. Among these: those who hold bare ownership; holders of usufruct, use, home or surface; tenants or borrowers; members of divided and undivided cooperatives; individual entrepreneurs for properties not included among capital goods or goods. Furthermore, provided that the cohabiting family member of the owner of the property, the separated spouse assignee of the property in the name of the other spouse and the cohabitant more uxorio have supported the expense.
- Revenue Agency, air conditioning bonus:
The tax deduction can be requested for the purchase of low energy consumption air conditioners, dehumidifiers and heat pumps. The expense must have been incurred by 31 December 2024. Among the requirements, it is necessary that the property is up to standard and that payment for the works is documented with an invoice and carried out with traceable systems such as postal or bank transfer, credit card credit or debit. In the case of the speaking bank transfer, the following data must be included: tax code of the beneficiary of the deduction; tax code or VAT number of the payment beneficiary; invoice number and date; reason that refers to the benefit regulations art. 16-bis of the TUIR. The deduction is requested from the Revenue Agency when completing the tax return, using form 730 or the Individual Income Form. To submit the application you must have the purchase invoice and the bank transfer receipt. Furthermore, no later than 90 days after installation and testing you must have sent all the documents to Enea via electronic means, completing the form on the dedicated website”.
