How you can claim a discount on air conditioning units in Italy
With summer 2022 likely to go down as one of the hottest summers in Italian history, it’s safe to assume that many homeowners are looking at buying an air-conditioning system at the moment.
And with energy costs constantly rising, even those who already enjoy the perks of artificially cooled air might be thinking of replacing their old ACs with a brand-new system.
READ ALSO: How to stay out of trouble when renovating your Italian property
Having a cutting-edge, high-efficiency AC unit might make all the difference in the world when it comes to the size of your bollette (bills).
Regardless of whether you’re installing an AC system for the first time or you’re simply replacing an old unit with a new one, the work is still going to set you back quite a bit.
The price for the purchase and installation of a multi-split AC generally ranges between 1000 and 2500 euros.
But don’t despair (yet). As part of its 2022 Budget Law, the Italian government has made a number of financial incentives (AC bonuses, bonus condizionatori) available to those looking to buy an AC unit for their home.
There are three main ‘bonuses’ homeowners may be able to use. Here’s what you need to know about each.
Renovation bonus (Bonus Restrutturazioni)
If a new AC system is installed as part of wider home renovation works, part of the cost could be covered by this bonus.
Italy’s renovation bonus grants a 50-percent discount on the total amount spent on renovation-related works, including any expenses associated with the purchase and installation of a new AC unit.
Note that the bonus in question only applies if the purchased AC system has an A+ energy efficiency rating or higher (a breakdown of all available classes can be found here) and if the relevant home renovation works started after January 1st, 2021.
The renovation bonus is only applicable when the total amount spent on renovation is below 96,000 euros.
READ ALSO: From weddings to new furniture: 24 Italian tax ‘bonuses’ you could claim
The Renovation Bonus grants a 50-percent discount on the total amount spent on renovation-related interventions, including the purchase and installation of a new AC unit. Photo by Pau BARRENA / AFP
Furniture bonus (Bonus Mobili)
The ‘Furniture Bonus’ also grants a 50-percent discount, this time to works involving the purchase of new furniture and/or domestic appliances, including AC units.
Once again, the discount is only applicable if the unit has been purchased after January 1st, 2021.
The incentive is not available if expenses exceed 16,000 euros for items purchased in 2021 and 10,000 euros for items purchased in 2022. The threshold will drop to 5,000 euros for 2023 and 2024.
Homeowners can also claim back part of the cost of a new AC unit using the ‘Ecobonus’, which affords a 65-percent discount on construction works aimed at enhancing the energy efficiency of a property.
Any expense related to the installation of a new AC system can be included in the Ecobonus as long as the purchased item is a high-efficiency, heat-pump unit with an A+++ energy rating (the highest available rating).
READ ALSO: Do you have to be Italian to claim Italy’s building bonuses?
Under the current Ecobonus regulation, the maximum amount you can claim back is 46,154 euros. Also, as in the previous instances, the bonus only applies to construction works and purchases made after January 1st, 2021.
How to claim your discounts
There are two ways to claim the above-mentioned bonuses:
- Through the independent tax declaration form known as ‘Form 730’ (Modello 730). In this case, the amount you’re owed will be divided into 10 equal yearly instalments.
- Through a discount directly applied to your invoices. This option is only available if the homeowner agrees to pay via bank transfer.
To avoid any delay in the disbursement of the discount, homeowners are advised to keep a copy of all relevant invoices and bank payment receipts.
A further bonus: Superbonus 110
Technically, the famed superbonus 110 does not cover the purchase of AC units.
However, homeowners may be able to enjoy a tax rebate of up to 110 percent of the cost if the unit is installed as part of ‘leading construction works’ (lavori trainanti) aimed at increasing the property’s energy efficiency by at least two classes (or at reaching the highest possible rating).
READ ALSO: How Italy’s building ‘superbonus’ has changed in 2022
In particular, the replacement of a property’s central climate control system is considered to be a lavoro trainante and the purchase of a unit suitable for both heating and cooling can be included in this category.
The superbonus can be claimed via a 730 tax declaration form and through direct invoice discounts. Additionally, homeowners can also choose to transfer their tax credit to third parties such as tax credit institutes or banks. See further information on the tax agency’s official website here.
Renovation Bonus (Bonus Ristrutturazione)
Furniture bonus (Bonus Mobili)
Please note that The Local is unable to advise on individual cases. For further information about claiming tax rebates in Italy, consult your local Italian tax agency office or an independent tax advisor.