The Draghi government with the 2021 budget law confirmed the air conditioners bonus: it is therefore possible for all taxpayers without limit Ideas to take advantage of the discount between 50% and 65% for the purchase of an air conditioner, or air conditioning, up to 31 December 2021.
Who is eligible for the air conditioners bonus?
The bonus can be requested by natural persons, holders of VAT numbers, condominiums, autonomous institutions for public housing, housing cooperatives with undivided ownership, the owner of the property, the landlord in possession of a regular rental contract, who has the ‘usufruct or loan for use of the property, the family member living with the owner of the property.
The VAT will be 10% and not 22%, and is not applied to the total cost but to the difference between the total value of the service and the cost of the system.
How the air conditioners bonus 2021 works
The air conditioners bonus is part of the home bonus package, with a variable discount based on the model of the air conditioner and whether it is included in a home renovation plan or not. However, it can be requested by everyone without Isee limits.
For heat pumps, the discount is 50% if purchased for renovations and if of energy class A +. If, on the other hand, you buy it without renovation, there is an obligation to replace the old appliance and improve the energy class, up to a maximum discount of 65% if you buy a high-efficiency heat pump to replace another. lower class. The maximum amount of deductible expenditure is € 46,154, which can be divided into 10 annual installments.
How to apply for the 2021 air conditioners bonus
The air conditioners bonus can be requested as a deduction through the single model of 730 in the tax return or as an immediate discount, provided that the purchase and installation are carried out according to the regulations in force and the payment can be made by ordinary or postal bank transfer. or speaking bank transfer, while payments by credit card and debit card, checks and cash are not allowed.
Bonus air conditioners and communication Enea
Since 2018, the communication to Enea is in fact mandatory, the data on the costs incurred must be sent within 90 days from the end of the works. Energy redevelopment interventions must be communicated as well as energy saving interventions and those renovations belonging to the home bonus that provide for tax breaks. The communication is made electronically, to find out how to send the communication to Enea you can consult the website of the Agency.
100% air conditioners and super bonuses
To take advantage of the 110% discount, it is necessary to completely replace the old heating / cooling system in favor of the installation of the new system which certifies by issuing the energy performance certificate (Ape) the improvement of at least two classes of building.