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Air conditioning purchase concessions: what is the bonus for the purchase of the air conditioner and what are the requirements to access it. Here is all the information on the air conditioning bonus.
The air conditioning it is a very versatile device: in winter it can assist the heating system in maintaining the comfort temperature of rooms without heaters while in summer, with the right size, it cools the entire home. The latest models include additional functions such as remote management (using wifi technology, it is possible to turn on, raise or lower the temperature from the smartphone), the humidifier / dehumidifierand the ability to purify the air in the home by fighting allergens and pollutants.
Thanks totax deductionsyou can buy aair conditioningexploitingconcessionsad hoc.
Air conditioning purchase concessions
There is noair conditioning bonusbut who has to buy one can take advantage of the planconcessionsconsisting oftax reliefup to 65% of the expenditure incurred for the purchase and installation of theair conditioner.
Those who buy an air conditioner can access the personal income tax deductions by applying for the bonus together with the tax return.
How do the concessions on the purchase of air conditioning work?
The deduction of 65% of the expense has several constraints:
it is possible to access tax deductions of 65% of the expenditure incurred for the purchase and installation of an air conditioner if this device is withheat pumpand adhigh energy efficiency. In this context, it isrequirementessential that the user goes toreplacean existing heating system.
The 50% deduction of the expense is accessible to all:
everyone can access tax deductions, even withoutrenovation. In this case it is not necessary to purchase a high efficiency air conditioner but it must in any case be a system with a heat pump.
Thisincentiveallows you to deduct 50% of the cost of purchasing and installing aair conditioning with heat pump. Everyone can access this incentive because the same installation of the air conditioner is counted among the maintenance interventions /renovationof the building entitled to the "restructuring bonus ".
How to access the concessions for the purchase of air conditioning
To benefit from thedeductions50% for the purchase ofair conditioning with heat pumpit is not necessary to fill in any form other than that of the tax return.
To get theair conditioning bonusit will be necessary to pay by credit card or bank or postal transfer. Payment by bank transfer is more convenient because it streamlines the practices: just indicate simple specifications that ensure access to the bonus as the reason for the payment. The purpose of the transfer to access thedeductionson the purchase of the air conditioner, they must be:
- reference to the legislation that allows the facilitation
- tax code of those who access the facility and purchase the air conditioner
- tax code or VAT number of the seller of the air conditioner
To make the practices simpler, we give you an example of a reason that allows access to the air conditioning bonus:
Transfer relating to construction works that are entitled to the deduction provided for in Article 16-bis of Presidential Decree 971/1986 - Payment of invoice no. ….. of the …. in favour of …. VAT number……
As stated, the bonus can be used even in the absence of other renovations. The 50% tax deduction will be spread over 10 years.
50% deductions at the time of the tax return
At the time of the tax return it will be necessary to report the expenditure made in your return formUnique Model, Model 730other models that provide for IRPEF or IRAP payment). The expense must be indicated in the part dedicated to tax relief. If you have any doubts about completing the tax return and how to obtain tax relief, you can ask your accountant or go to the nearest CAF counter to your home.