The bonus conditioners it is a tax advantage linked to the purchase of this low energy consumption appliance, and therefore with a lower environmental impact. Basically, we can say that the conditioners bonus 2020 can translate into a deduction which, depending on the type of work performed, can be 110%, 65% or 50%.
The purchase must be made by December 31, 2020 for individual housing units, while for condominiums it extends until December 31, 2021. With the Budget Law 2020 it becomes even more advantageous to use them, because the deduction is not applied on taxes but directly on the purchase price of the air conditioners.
For what purchases it applies
The deduction is applicable on the purchase of:
- low energy consumption, heat pump and class A ++++ air conditioners.
- air dehumidifiers;
- heat pumps.
This scheme helps us to better understand how the deduction was thought:
- 110% deduction for those who buy an air conditioner in conjunction with the driving jobs that give the right to the super eco-bonus
- 65% deduction for those who purchase a new energy-efficient heat pump air conditioner to replace a lower class one
- 50% deduction for those who purchase an air conditioner for an ordinary home or condominium renovation;
- 50% deduction for those who purchase an air conditioner in energy class at least A + even in the absence of renovation.
110% conditioner bonus
The 2020 conditioner bonus entitles you to one 110% deduction – with the tax credit or credit transfer method – only if the purchase of the air conditioner and the related installation works are carried out within those energy efficiency works that qualify as “driving forces”, that is, according to when specified by the Revenue Agency, they are entitled to the 110% bonus.
The deduction for the air conditioner is therefore 110%, even if only for the replacement of the air conditioning system, provided that the intervention is performed together with at least one of the driving interventions, or:
- thermal insulation of vertical and horizontal opaque surfaces related to the building envelope for at least a quarter of the same surface (known as a thermal coat) with a limit of 60 thousand euros multiplied by the housing units present;
- replacement of the boiler with centralized condensing systems for a maximum of 30 thousand euros multiplied by each single housing unit;
- for single-family units, following replacement of the boiler with centralized systems, with an amount of expenses not exceeding 30 thousand euros, including costs for the disposal and remediation of the replaced plant.
In any case, all the work carried out must guarantee the improvement of at least two energy classes of the building or, alternatively, the achievement of the highest class, to be demonstrated through the APE (Energy Performance Certificate).
65% conditioner bonus
For those who buy a new heat pump air conditioner for both summer and winter energy-efficient air conditioning, to replace one of a lower class, but not within towing jobs, you can benefit from a 65% deduction.
In this case the maximum deductible spending ceiling for the works as a whole is 46.154 euros, to be divided into 10 annual installments for 10 years of the same amount.
50% conditioner bonus with renovation
The conditioner bonus 2020 is instead 50%, with renovation, when the purchase of an air conditioner is carried out following the construction of buildings, in the home or in the common parts of residential properties, provided that it has been shown that energy savings have actually been achieved.
In this case, it is possible to purchase an air conditioner with a heat pump, also non-inverter, that is, without a heating function.
The maximum amount of deductible expenditure in this case is of 96 thousand euros, to be divided into 10 annual installments for 10 years of the same amount.
Bonus air conditioners 50% without renovation
Finally, the conditioners bonus is up, always to the extent of the deduction at 50%, even without restructuring if you buy a heat pump air conditioner and the intervention allows you to replace an old system with a new one with heat pump and high energy efficiency.
The maximum cap is of 48 thousand euros, to be divided into 10 annual installments for 10 years of the same amount.