The 2024 air conditioning bonus is a tax advantage introduced by the Italian government to encourage the purchase of energy efficient air conditioning units. But how exactly does this bonus work? What are the necessary requirements to request it and what are the documents to submit? In this article, we will try to answer these and other questions, also delving into the environmental and economic advantages associated with the use of more efficient air conditioners.
Don’t miss the chance to find out everything you need to know about the 2024 air conditioning bonus!
Table of Contents:
Bonus air conditioners: what is it and how does it work?
The air conditioning bonus is a tax advantage that allows you to deduct 50% of the expenses incurred for the purchase and installation of a new energy efficient air conditioner from your taxable income. In particular, the bonus was introduced to encourage the abandonment of old, inefficient appliances in favor of more advanced and less polluting ones. The incentive is valid until December 31, 2023 and provides for a maximum allowable expenditure limit of 2,000 euros per housing unit. It is important to emphasize that the air conditioning bonus cannot be combined with other tax breaks, such as the renovation bonus or the furniture bonus. In any case, in order to access the incentive, it is necessary to comply with some specific requirements regarding energy efficiency and plant safety, which we will analyze in the next paragraph
.
Who can claim the air conditioning bonus?
The air conditioning bonus is aimed at all individuals residing in Italy, who intend to purchase and install a new energy efficient air conditioning unit in their main home. It is important to emphasize that the incentive is not valid for air conditioners installed in second homes or buildings not intended for residential use, nor for interventions on existing systems. In addition, the bonus can be accumulated only in the case of interventions on several real estate units with the same intended use, such as condominiums or semi-detached villas. Finally, taxpayers who have already taken advantage of the incentive in previous years can request it again only if they replace the old air conditioner with one that is even more efficient than the one purchased in the past. In any case, in order to access the air conditioning bonus, it is necessary to comply with some specific requirements regarding energy efficiency and plant safety, which we will analyze in the
next paragraph.
How to request the air conditioning bonus: necessary documents and procedure to follow.
To request the air conditioning bonus, it is necessary to submit a prior communication to the Revenue Agency, using the appropriate model available on the institution’s website. The form must indicate all the data related to the intervention, such as the description of the work to be performed and the total cost of the operation. In addition, in order to access the incentive, it is necessary to keep all the documentation proving the expenses incurred for the purchase and installation of the new air conditioner, such as the purchase invoice, the declaration of conformity of the system and the payment receipt. Once the intervention is finished, it is possible to proceed with the request for a tax deduction using the 730 model or the Unico model, filling in the appropriate section with data relating to the expenses incurred. Finally, it is important to remember that the air conditioning bonus can only be requested if the installation of the new appliance is carried out by a specialized technician qualified to practice the profession, in possession of the necessary authorizations and insurance
guarantees.
What are the advantages of the air conditioning bonus for the environment and for your wallet?
The air conditioning bonus is not only an economic advantage for taxpayers, but also an important opportunity to reduce the environmental impact of using air conditioning systems. Thanks to the incentive, in fact, it is possible to replace old, inefficient appliances with those with higher energy performance, able to reduce the electricity consumption necessary for the operation of the air conditioner. This leads to a decrease in CO2 and other greenhouse gas emissions, helping to combat climate change and improve air quality in cities. In addition, thanks to the greater efficiency of the plants, it is possible to save on energy bills, with a direct benefit for the taxpayers’ portfolio. Finally, the installation of a new energy efficient air conditioner can increase the value of the property and make it more attractive
on the real estate market.
Bonus air conditioners: the most frequently asked questions and answers to your curiosities.
Below, we answer the most frequently asked questions related to the air conditioning bonus:
— Can I request the bonus for the purchase of a portable or mobile air conditioner? No, the air conditioning bonus is valid only for the purchase and installation of a new fixed wall or ceiling appliance
.
— What are the energy efficiency categories of air conditioners eligible for the bonus? A++ and A+++ categories are allowed
.
— Can I claim the bonus if I have already taken advantage of the incentive in the past? Yes, but only if I replace the old device with one that is even more efficient than the previous installation
.
— Can I combine the air conditioning bonus with other tax breaks? No, the bonus cannot be combined with other tax breaks such as the renovation bonus or the furniture bonus
.
— What are the technical requirements to access the incentive? The device must be installed by a specialized technician qualified to practice the profession, in possession of the necessary authorizations and insurance guarantees. In addition, the plant must comply with specific energy efficiency and safety standards.
In conclusion, the air conditioning bonus represents an important opportunity to reduce the environmental impact of the use of air conditioning systems and at the same time save on energy bills. Thanks to the tax incentive, it is possible to replace old, inefficient appliances with those with higher energy performance, helping to combat climate change and improve air quality in cities. However, in order to access the air conditioning bonus, it is necessary to comply with some specific requirements regarding energy efficiency and plant safety, as well as to follow a well-defined procedure for requesting a tax deduction. In any case, the investment in the purchase of a new energy efficient air conditioner can bring both environmental and economic benefits, increasing the value of the property and ensuring greater living comfort
.
