Tax relief for a new air conditioner in Italy
Tax relief for a new air conditioner in Italy

Italy is home to several schemes that benefit taxpayers, and one of the most recent ones is Italy's air conditioning bonus 2021. This bonus can be taken advantage of even without renovation work, as clarified by the Italian Tax Agency. Valid until 31st December 2021, the air conditioning bonus provides for a tax deduction ranging from 50% (if renovation work is also carried out) to 65% (when no renovation work is carried out). So if you want to get ahead of the game and renew your air conditioner for next summer, we have all the details of Italy's 2021 air conditioning bonus, including requirements and how to get it.

Requirements for the air conditioning bonus in Italy

As specified by the Agenzia delle Entrate (Italian Tax Agency), the tax deduction for air conditioners can also be claimed even if you are not carrying out a full renovation, but in this case the new air conditioner must improve the building's energy efficiency level and, in the case of replacement, belong to a higher energy class.

In the case of applying for the air conditioning bonus when there is no renovation involved, the maximum expenditure permitted is 46,154 euros. In the case of simultaneous renovation work, the maximum limit is 16,000 euros. The bonus comes in the form of a tax deduction which is valid for individuals, condominiums and also for autonomous institutes for public housing and home cooperatives with undivided ownership.

How to apply for the air conditioning bonus

In order to benefit from Italy's air conditioning bonus in 2021, it is necessary to communicate the work carried out to ENEA within 90 days of its completion, with proof of the energy saving obtained. To apply for the tax deduction, you can be the owner of the property, the landlord with a regular rental contract, someone who has usufruct or a loan for use and also a family member living with the owner.

In addition to the deduction in ten instalments in your tax return, you can also request an immediate discount on your invoice.