The purchase of heat pump air conditioners represents an investment not only for home comfort, but also for energy savings. However, to obtain the tax deductions provided by law, it is necessary to follow specific procedures, including the use of a dedicated bank transfer.
What happens if you make a mistake and use an ordinary bank transfer? Is it still possible to access the deductions?
This is the question posed by a reader to the FiscoOggi website, to which the Revenue Agency has responded with important clarifications. Let’s find out together what to do in these cases to avoid losing the right to tax deductions.
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The taxpayer’s question
A reader asked a rather common question, but of great relevance for those who wish to take advantage of tax deductions:
“Last year I purchased heat pump air conditioners and paid the invoice with an online postal transfer. The CAF I went to to fill out the 730/2024 form informed me that the expense was not included in the pre-filled declaration, since the transfer I used was an ordinary one and not the one dedicated to tax deductions. Is it possible to do something now or do I have to give up the deductions?”
This question reflects a widespread concern among taxpayers who, in good faith, may make procedural errors, such as using a regular transfer instead of the one specifically designed for tax deductions.
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The Revenue Agency’s response
The Revenue Agency has provided a comprehensive response to this issue, reiterating the importance of using the dedicated transfer for expenses that give the right to tax deductions, as provided for by Article 16-bis of the TUIR.
The dedicated transfer is essential because it allows banks or Poste Spa to operate the withholding tax in favor of the recipient of the payment. This step is essential to ensure the correct attribution of the expense for tax purposes.
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What to do in case of error
If, by mistake, an ordinary bank transfer was used instead of the dedicated one, there is still a chance to recover the deduction.
The Revenue Agency specifies that the deduction can still be recognized provided that the taxpayer is in possession of a declaration in lieu of a sworn statement issued by the company carrying out the works.
This documentation must be presented to the CAF, to the authorized professional when filling out the tax return, or, upon request, to the offices of the Financial Administration.
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Conclusion: How to avoid future mistakes
To avoid similar problems in the future, it is essential to make sure you always use the dedicated transfer when making payments for expenses that are eligible for tax deductions. In
In case of doubt, it is advisable to consult a professional or contact your trusted Caf to receive the correct instructions. However, if you make a mistake, as illustrated, there are solutions to avoid losing the right to benefits.
