The 2024 air conditioner bonus offers a tax relief from 50% to 70% for those who buy a new air conditioner or replace the old one with a less polluting one. Let’s see the criteria, requirements and indications of the Revenue Agency.
Table of Contents:
What is the 2024 air conditioner bonus
The air conditioner bonus consists of a tax deduction on the expenses incurred for the purchase of an energy-saving air conditioner.
The deduction ranges from 50% to 65% or 70%, depending on the type of bonus to which it applies. The benefit can fall into four types of bonuses
:
- Furniture bonus
- Restructuring bonus
- Superbonus
- Ecobonus
There is no specific ‘air conditioner bonus’, but it is the building bonuses that provide for the deduction and recognize the different deduction percentages depending on the intervention carried out.
Air conditioner bonus requirements
Who can take advantage of the bonus
The air conditioner bonus is aimed at the owners of a property where the system will be installed, who may be individuals, companies and other categories, including:
- natural persons
- arts and professions exhibitors
- joint-stock companies
- professional associations
- public and private entities that do not carry out commercial activities
- Condominiums
- autonomous institutes for public housing
- undivided housing cooperatives
Holders
of real or personal enjoyment rights to real estate, such as owners, usufructuaries, tenants and borrowers, can also benefit from the bonus. Even the cohabiting family members of the owner or owner of the property can take advantage of the deduction, if they bear the expenses
.
Eligible expenses
The deduction is applicable to the purchase and installation of:
- energy efficient air conditioners
- air dehumidifiers
- heat pumps or heat pumps
To obtain the bonus, the purchase must be made by December 31, 2024, with traceable and documented payment.
How does the air conditioner bonus work
The air conditioner bonus works through a tax deduction, which applies at the time of the tax return. The deduction varies depending on the type of building bonus you rely
on:
- Air conditioner bonus with 50% renovation bonus
- Deduction of 50% on the purchase price of an air conditioner, as part of building works.
- The system must guarantee certified energy savings.
- The deduction must be divided into 10 annual installments.
- Air conditioner bonus with 50% mobile bonus
- 50% deduction on expenses, up to 5,000 euros.
- Valid for purchases related to restoration of the building stock started from the previous year.
- The deduction is divided into 10 annual installments.
- 65% air conditioner bonus without renovation
- 65% deduction for the purchase of an energy efficient air conditioner with heat pump.
- It requires the replacement of the old heating system.
- The deduction is divided into 10 annual installments.
- 70% air conditioner bonus with the Superbonus
- 70% deduction for the purchase or installation of air conditioning systems in combination with interventions driving the Superbonus.
- The deduction is divided into 4 annual installments.
How to request the air conditioner bonus
The bonus can be requested during the tax return, by presenting the 730 model or the PF model (formerly Unico). The deductible amount must be divided into annual installments, except for the Superbonus, which
includes 4 annual installments.
Required documents
- purchase invoice
- receipt of the transfer or credit/debit card transaction
- Buyer’s receipt with tax code
Communication to ENEA
For energy upgrading interventions, communication to ENEA is mandatory within 90 days from the end of the work. The documentation must include:
- technical certification
- factsheet of interventions and expenses
Cumulability
It is not possible to combine the 65% Ecobonus or Superbonus deduction with other benefits for the same plant.
Controls
The Revenue Agency can carry out checks on declarations. It is mandatory to keep:
- bank transfer receipt
- card transaction receipt
- debit documentation on the current account
- purchase invoices
- descriptive form sent to ENEA
- air conditioner data sheets
The 2024 air conditioner bonus represents an important opportunity to improve the energy efficiency of your home and reduce costs. It is essential to know the requirements and follow the correct procedures to obtain the deduction. For more information, consult current regulations or contact a tax expert
.
