Lucrezia Ciotti With the arrival of summer 2025, interest in the growing air conditioner bonuses, the tax relief designed to encourage the purchase and installation of air conditioning systems and heat pumps. This incentive, which can cover up to 65% of the costs incurred, is aimed at those who want to improve the energy efficiency of their home or reduce the environmental impact. Here's who can apply for the bonus, what the necessary requirements are and how to use it, so as to make the most of this opportunity.
How to apply for the 2025 Air Conditioning Bonus: traceable payments and necessary documentation
To take advantage of the Bonus air conditioners is It is mandatory to make a traceable payment. This can be done by bank transfer, postal or speaking, in which the reference regulation of the deduction must be indicated. It is essential to keep all invoices and administrative documentation related to the intervention, such as permits or authorizations, to be shown in the event of any tax audits.
The transfer must specify the reason for the payment, the tax code of the beneficiary of the deduction, the tax code or VAT number of the person receiving the payment (company or professional who carried out the work), as well as the number and date of the reference invoice.
Air Conditioning Bonus 2025, Requirements and Methods to Request It: Three Possibilities
The 2025 air conditioning bonus can be required through three different options: the Renovation Bonus, Ecobonus or Furniture Bonus. All three deductions are confirmed by the 2025 Budget Law, which however reduced the deduction percentages to 50% for the Furniture Bonus and for interventions falling within Renovations and Ecobonus, applicable mainly to first homes.
La first chance is represented by the Renovation Bonus, which covers the purchase and installation of air conditioning systems with a spending limit of 96.000 euros per real estate unit. The expected deduction is 50% and is distributed in ten annual installments. For second homes, the percentage drops to 36%, with further reductions expected for 2026 and 2027. The Renovation Bonus is valid until December 31, 2025 and applies to the replacement of air conditioners or heat pumps that guarantee an improvement in energy efficiency, provided they are associated with building renovation or extraordinary maintenance work. The benefit also covers replacement with different models, repair or installation of individual components and installation of external units.
La second chance with the Ecobonus, on the other hand, it offers a 50% IRPEF deduction for the replacement of winter air conditioning systems with more efficient solutions, such as air or water condensing boilers. Also in this case, it is essential that the new system meets specific technical requirements in terms of performance and energy efficiency, as indicated in the decree of 6 August 2020. The basic percentage is 36%, but it rises to 50% for those who use the home as a first home, with a reduction expected in subsequent years.
La third possibility is to install air conditioners among the expenses eligible for the Furniture Bonus, which allows a 50% deduction up to a maximum of 5.000 euros. This bonus is subject to the simultaneous implementation of building renovation or extraordinary maintenance works, the works of which must be started before the purchase of the air conditioning units.