Which Bonus for: air conditioners | Building technician


Emma Potter

50% new installation

Installing a new one heat pump air conditionertherefore capable of both freshen up what about heat the roomsis among the tax-advantaged interventions pursuant to the letter h) of the art. 36-bis of the TUIR as it is an intervention aimed at achieving energy savings, even without the construction of building works.

The heat pump air conditioner, in fact, can be used in support to the heating to reduce the duration of the system on, or even alternatively in less cold periods. Hence the choice to facilitate these systems, regardless of the fact that the majority of installations are aimed at cooling.

For the deduction the invoice must include purchase And installationor it is possible to have two separate invoices.

However, do-it-yourself installation is not permitted because for air conditioners the license must be issuedcertificate of conformity and the installation booklet.

Ecobonus if the air conditioners replace the gas boiler

However, you are entitled to the 65% Ecobonus if you decide to replace a gas boiler with one or more air conditioners to be used, therefore, as a heating system exclusively and not as a support for gas. Basically, instead of a heat pump boiler that sends hot water to the radiators, you can install a series of splits in the various rooms, connected to one or more external units, and no longer use the radiators.

The savings in this case can reach 50% and this is an intervention that is fully within the prospects of green homes directive which aims at the total electrification of energy consumption.

From now until the end of the year, therefore, for those who choose air conditioners, the Ecobonus can be obtained pursuant to the paragraph 347, article 1 of law 296/2006in compliance with the limit values ​​for heat pumps indicated in table 1 of theattachment F to the interministerial decree of 6 August 2020. The intervention must then be certified.

Yes to 65% if the gas is left only for domestic hot water

Furthermore, as clarified by Enea with a FAQ on the site dedicated to deductions, it is also possible to obtain the Ecobonus without dismantling the old boilerkeeping it running only for the production of hot water.

For this reason, it is necessary to carry out interventions that do not allow restoration of its functioning for heating. It must, therefore, be a “definitive” type of intervention, and this condition must be certified by a qualified technician.

The Furniture Bonus

Finally, those who purchase an air conditioner with the 50% discount are also entitled to the Furniture Bonus if they wish.

The Revenue Agency clarified this with circular 10/2014 which states that the installation or integration of a winter and summer heat pump air conditioning system also gives the right to the deduction for furnishings, regardless of whether building interventions are necessary.

Which Bonus for air conditioners: summary

We see in this table a summary of the aspects to consider when choosing which bonus to use:

House bonus Ecobonus
Regulations Facilitated under letter h) of paragraph 1 of art. 16-bis of the TUIR as an energy saving intervention
Conditions for the relief New installation or replacement of an old system
Typology Heat pump systems Heat pump systems that have a performance coefficient and energy efficiency index greater than or equal to the minimum values ​​set in the ministerial decree Ecobonus requirements of 6 August 2020
Construction practice Free construction Free construction
Rate 50% 65%
Documentation Self-certification that the intervention is among those eligible for assistance pursuant to letter h) deo paragraph 1 of the art. 16-bis of the TUIR Technical sheets to be sent to ENEA
Furniture bonuses Yes No