The 2023 Air Conditioner Bonus is designed for those who intend to purchase an air conditioner, or replace their old air conditioner with a newer, more energy-efficient one. Officially, the 2023 Air Conditioner Bonus falls under the Furniture and Appliances Bonus and the 2023 Renovation Bonus. Therefore, it’s not a specific bonus, but it falls within the type of interventions for which significant tax deductions are provided. Let’s discover more about the 2023 air conditioner bonus: how it works and how to obtain it.
Utilizing the 50% Furniture and Appliances Bonus
It’s possible to access the 2023 Air Conditioner Bonus through the Furniture and Appliances Bonus, obtaining a 50% deduction for expenses incurred by December 31, 2023. The deductible expenses concern the purchase and installation of a new air conditioner as part of a renovation project.
Requesting the 65% Ecobonus
The Ecobonus also offers the opportunity to request a 65% deduction in the absence of renovation, on a maximum ceiling of 46,154 euros, deductible in 10 annual installments to improve the energy efficiency of a property. By taking advantage of this benefit, you will not be able to access the Furniture Bonus or the Renovation Bonus, and vice versa.
Accessing the 90% Superbonus
Alternatively, you can also access the 90% Superbonus when purchasing and installing an air conditioner as part of driving interventions, that is, all those interventions concerning seismic safety, thermal insulation of the property, and replacement of winter air conditioning systems.
What Expenses Can be Included in the 2023 Air Conditioner Bonus?
The expenses that can be deducted with the Air Conditioner Bonus are those related to the purchase and installation of low-energy consumption air conditioning systems, dehumidifiers, and heat pumps. These must be installed in buildings that comply with the law, registered or in the process of being registered.
Who Can Request the 2023 Air Conditioner Bonus
The 2023 Air Conditioner Bonus can be requested by all taxpayers, regardless of their residence. It can be requested by:
- Natural persons or corporations
- Property owners undergoing renovation, cohabiting family members, separated spouses, cohabiting partners, or those in a civil union
- People who have usufruct or free loan of the property
- Subjects holding real rights of enjoyment on the property
- Tenants and borrowers with rental contracts
- Condominiums for interventions on common areas
- Autonomous institutes for public housing
- Housing cooperatives and undivided ownership
- VAT number holders
- Individual entrepreneurs
- Professional associations
- Practitioners of arts and professions
- Subjects producing income in associated form.
How to Request the 2023 Air Conditioner Bonus
To request the 2023 Air Conditioner Bonus, you simply need to claim it as a tax deduction when filing your tax return using Form 730 or Unico Form. For the request to be successful, it’s also necessary to send a communication to Enea, the National Agency for New Technologies, Energy and Sustainable Economic Development. The communication must be submitted electronically within 90 days of the completion of the work. This should summarize all the data related to the energy requalification interventions carried out, with related expenses.
How to Make Payments to Benefit from the 2023 Air Conditioner Bonus
To benefit from the 2023 Air Conditioner Bonus, all payments made must be regular and documented through traceable systems. For this reason, they must be made via:
- credit or debit card
- bank or postal transfer
- ‘talking’ bank transfer.
When making a ‘talking’ bank transfer, you will need to specify:
- tax code of the person requesting the deduction
- tax code or VAT number of the beneficiary of the payment
- date and number of the paid invoice
In the reason for payment, reference must be made to the deduction legislation, namely art. 16-bis of Presidential Decree 917/1986. As of February 17, 2023, it is no longer possible to access this bonus through direct discount on the invoice or with credit transfer. The benefit will only be accessible through tax deduction.
Documents to Submit for Requesting the 2023 Air Conditioner Bonus
The complete documentation to be submitted for requesting the 2023 Air Conditioner Bonus will include:
- Receipts of the transfers made
- Invoices related to the expenses incurred
- The CPID code related to the ENEA communication receipt
- The technical data sheet of the installed air conditioner
- The declaration of conformity
Are you thinking about renovating your home and installing a new air conditioner? Would you like to take advantage of the related tax bonus? Call us now for a free, no-obligation quote. We will manage your renovation at every stage, also taking care of all fiscal aspects related to the bonus request. Experience your renovation with complete peace of mind, we’ll handle the bureaucracy!
