The expenses for the purchase of an air conditioner are deductible from the IRPEF paid, at 50% or 65% in 10 annual instalments; this is done by means of the 730 tax return or the Unico Form.
Deductible expenses are: total cost of products, labour, materials and consultancy.
- Building renovation: Art. 16 bis of Presidential Decree 917/86 BONUS CASA 50% deductions.
- Energy requalification: ex law 296/2006 ECOBONUS 50% and 65% deductions.
Deductions cannot be combined with any other incentive.
Clarification regarding Ecobonus 110% - If the intention is to replace the old air conditioner with a new one and take advantage of the 110% deduction, this must be combined with one of the driving works provided for by Law Decree no. 34 (Relaunch Decree). In order to benefit from the bonus it is not possible to simply purchase the air conditioner as the work must guarantee and demonstrate the improvement of at least 2 energy classes of the building. It will therefore be necessary to include the purchase in a larger project involving one of the main interventions and to present the APE, the certificate demonstrating the energy performance of the house, issued by a qualified technician.
For all energy efficiency measures not associated with one of the main measures, it is possible to continue to benefit from the 50% and 65% ecobonus.