For the installation of air conditioners, an incentive is provided until the end of 2024 that allows you to deduct 50% of the final cost. You can use this incentive as long as it is a heat pump system with the dual function of cooling and heating.
The bonuses available are numerous and offer significant economic advantages. Here is an overview of the main concessions:
50% Building Renovation Bonus
This deduction is applicable to the purchase and installation of heat pump air conditioners that replace existing winter air conditioning systems. The deduction covers 50% of the expenses incurred, up to a maximum of 96,000 euros, and can be used over 10 years.
50% Furniture Bonus
This bonus is intended for the purchase of air conditioners for furnishing properties undergoing renovation. The deduction is equal to 50% of the expenses incurred, up to a maximum of 5,000 euros, and can be used over 10 years.
65% eco bonus
The Ecobonus applies to the purchase and installation of air conditioners with class A++ or higher heat pumps that improve the winter energy performance of the building. The deduction is equal to 65% of the expenses incurred, up to a maximum of 46,154 euros, and can be used over 10 years.
Superbonus 110%
This deduction is applicable to the purchase and installation of air conditioners with heat pumps in combination with other “driving” energy efficiency interventions. The deduction covers 110% of the expenses incurred, up to a maximum of 30,000 euros for each intervention.
Local Incentives
In addition to national tax deductions, other incentives are also available at the local level. For example, some municipalities offer non-repayable grants for the purchase of energy-efficient air conditioners.
Requirements to benefit from the benefits
To be able to take advantage of the benefits, it is necessary to meet some requirements:
- Air conditioners must be heat pump and have an energy class of A++ or higher.
- Installation must be performed by a certified technician.
- Invoices and documentation relating to purchase and installation must be retained.
How the Air Conditioning Bonus Works in 2024
To obtain the bonus, it is necessary to choose an air conditioner that replaces a more polluting one or that can also be used in winter as heating. The incentive provides a deduction of 50% of the final expenditure up to fine 2024, as long as it is a heat pump system with dual cooling and heating functions. Furthermore, those who request this benefit can also obtain the furniture bonus.
If you decide to use air conditioners even in winter to replace gas heating, you can take advantage of the 65% Ecobonus. In this case, you need to scrap the old boiler, obtaining considerable savings on your bill.
Procedure to Get the Bonus
It is not necessary to apply to Enea to obtain this bonus: just pay with the bank transfer dedicated to home bonuses and deduct the expense in the tax declaration next year. The invoice must include purchase and installation. Do-it-yourself installation is not permitted, as it is necessary for a qualified technician to issue the certificate of conformity and the system booklet.
