2025 offers an important opportunity for those who want to improve living comfort and reduce energy consumption: the Air Conditioning Bonus. Thanks to this incentive, you can get a 50% tax deduction on the purchase of air conditioners, heat pumps e.gheat pump water heaterspromoting high efficiency and low environmental impact technologies.

How does it work? What are the requirements and how to access it?

Let’s find out together.

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50% deduction: details of the 2025 Air Conditioning Bonus

The Air Conditioning Bonus 2025 offers a tax deduction equal to 50% of the expenses incurred for the purchase and installation of highly energy efficient equipment. This measure is applicable in two main contexts: building renovation interventions and independent installations not linked to structural works, significantly expanding the range of beneficiaries.

What expenses are deductible?

Eligible expenses include:

  • Heat pump air conditioners: new generation devices that allow both cooling and heating, guaranteeing higher energy efficiency than traditional systems.
  • Heat pumps: used for air conditioning or for the production of domestic hot water, they represent an ecological and high-performance solution.
  • Heat pump water heaters: ideal for reducing consumption linked to the production of hot water, they replace traditional water heaters with less impactful technologies.

Limits and methods of the deduction

The maximum deductible amount is determined by the expense incurred, with a maximum ceiling of 96,000 euros for interventions falling within the Restructuring Bonus. Alternatively, for installations not related to renovations, the limit is calculated based on the cost of the device and the installation.

The deduction is divided into 10 annual installments of the same amount, to be requested in the tax return using form 730 or form PF.

Why choose high efficiency devices?

The bonus is not limited to offering economic savings, but also aims to promote a sustainable energy transition. The adoption of high efficiency devices allows you to:

  • Significantly reduce energy consumption.
  • Reduce greenhouse gas emissions, contributing to the fight against climate change.
  • Improve the energy class of buildings, with benefits also on real estate value.

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Air conditioner bonus without renovation: how it works

One of the most interesting features of the Air Conditioning Bonus 2025 it is the possibility of accessing the 50% tax deduction even without carrying out building renovation work. This option is included in the scope ofEcobonuswhose main objective is to encourage the adoption of efficient and sustainable energy solutions, without requiring structural changes to the property.

Who can access the bonus without restructuring?

This incentive is aimed at:

  • Property owners or renters who want to replace an old air conditioning system with more efficient devices.
  • Individuals installing high-efficiency air conditioners, heat pumps or water heaters for the first time.
  • Anyone who intends to improve the energy performance of a building without starting extraordinary maintenance work.

What devices are allowed?

Equipment eligible for the bonus includes:

  • Heat pump air conditioners highly efficient, designed for optimal heating and cooling.
  • Heat pumps innovative, capable of replacing traditional gas or electric heating systems.
  • Heat pump water heaterswhich allow you to save energy in the production of hot water.

Technical requirements

To access the bonus, you must meet the following requirements:

  1. The purchased system must be highly energy efficient and improve the overall energy performance of the building.
  2. The intervention must be certified through a APE (Energy Performance Certificate)drawn up by a qualified technician, which certifies the improvement in the energy class of the property.

This bonus is particularly useful for those looking for a simple and effective way to reduce energy costs and contribute to sustainability, without the burden of complex building interventions.

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How to request the 2025 Air Conditioning Bonus

Login to Air Conditioning Bonus 2025 requires compliance with some simple but fundamental procedures. It is important to follow each step correctly to avoid errors that could compromise access to the deduction.

Necessary documentation

To request the bonus it is essential to keep and present:

  • Invoices or tax receipts relating to the purchase and installation of the systems.
  • Talking bank transfers or other traceable payment methods (credit card, debit card), which clearly report the reason for the payment, the beneficiary’s tax code and the seller’s VAT number or tax code.
  • APE certificationif requested, to certify the energy improvement of the property.

Request method

The 50% deduction must be requested at the time of the tax return by completing the model 730 or the PF model (former single model). The deduction will be divided into 10 annual fees of the same amount.

Deadlines

All expenses must be paid by December 31, 2025. Purchases made subsequently will no longer be covered by the bonus, unless further legislative extensions.

Technical consultancy and verification

To avoid problems, it is advisable:

  • Contact a qualified technician who can verify the suitability of the system purchased.
  • Request a detailed quote to compare costs and ensure that the devices meet the energy efficiency requirements required by law.

By following these indications, it will be possible to easily access the benefits of the bonus, reducing initial costs and enjoying long-term tax savings.