A deduction of 50% of the cost (over ten years) for the installation of summer air conditioners can be obtained, only if they are also equipped with a heat pump, even if not highly efficient, as part of the works aimed at achieving energy savings of the so-called “home bonus”. In this case, the spending limit is 96 thousand euros (maximum deduction, or tax discount, of 48 thousand euros), it is not necessary to replace the old winter air conditioning system and the intervention must be carried out on residential real estate units.
Alternatively, on any type of property and with a deduction limit of 30 thousand euros, it is possible to benefit from the deduction (in ten years) of 65% of the eco-bonus for the “replacement”, in whole or in part, of winter air conditioning systems with high efficiency heat pumps (i.e. with a COP / GUE coefficient of performance and with an energy efficiency index EER greater than or equal to the minimum values of Annex F of the Mise decree of 6 August 2020, for interventions started from 6 October 2020 in then, as per Enea vademecum of 25 January 2021). The limits of “fairness of the expenses incurred” must also be respected.
From 1 July 2020 and with different maturities depending on the type of subsidized subject, these interventions, under certain conditions (for example, generally only on residential units), can benefit from the 110% super eco-bonus, as “driving” or ” towed “.
You don’t need the Cila
For the home bonus (as indeed for the eco-bonus), these works can be carried out even in the absence of building works properly so-called, as is generally the case for the installation of modern air conditioners. In these cases, however, a substitutive declaration of the deed of notoriety must be signed and kept, in which the date of commencement of the works must be indicated and the fact that the intervention carried out is among those that can be facilitated, although it does not require no authorization from the Municipality.
Ecobonus with replacement
The 50% discount on the home bonus also applies to installations that do not replace old winter air conditioning systems, unlike what happens for the 65% eco-bonus, for which at least partial replacement is required.