Temperatures are rising rapidly and, like every year these days, more and more families are thinking of the right way to escape the summer heat. Perhaps, the most appropriate method is to take advantage of the discounts guaranteed by Air conditioner bonus 2022 that the Budget law also confirmed for 2022.
Air conditioner bonus 2022: how does it work?
This is an incentive that allows "overheated" citizens to obtain a tax deduction of 50% with the Furniture bonuses/renovations or 65% with theEcobonus, within certain cost limits, by buying from scratch an air conditioner with heat pump that can be used for both summer and winter air conditioning, with high energy efficiency or by replacing the old heating system. However, there is the possibility of increasing the percentage up to 110%, bringing the costs for air conditioners within the sphere of those valid for the Super bonus. Let's see how.
Air conditioner bonus 2022: who is it for?
The bonus is aimed at all citizens who intend to buy a new air conditioner or replace the old system with a heat pump or energy saving one and can be requested by:
- individuals,
- VAT numbers,
- condominiums,
- autonomous institutes for social housing;
- undivided ownership housing cooperatives.
Owners of the property or their cohabiting family members, landlords with a rental contract, usufructuaries, individuals who hold the loan for use of the property and on whom they bear the costs are also eligible for the incentive.
To get the tax deduction it is not necessary to have an Isee exemption and therefore there is no income limit.
How do you get the 50% bonus?
If the purchase of the air conditioner takes place at the same time as carrying out work in the house for which it is being used the renovation bonus or the furniture bonus, both of 50%, it is possible to take advantage of the same percentage of deduction also for the purchase of the air conditioner within a spending limit of 10 thousand euros. It can also be done if you choose the transfer of credit or the discount on the invoice. However, there is one condition: if the device is purchased in 2022, the renovation work must have started after 1 January 2021.
How do you get the 65% deduction?
If, on the other hand, renovation works are being carried out on the property energy improvement which entitle the eco-bonus, the percentage of the 2022 air conditioning bonus will rise to 65% both for the purchase of a brand new device and for the replacement of an old one. In the second case, however, it will be necessary to respect the condition of minimum exceeding of two energy classes. The deduction, for 2022, will be valid for interventions started after 1 January 2021 within a spending limit of 46.154 euros in 10 annual installments.
How do you get to 110%?
If you manage to include the purchase of the air conditioner in one of the driving interventions which entitle to Super bonus, i.e. that of the replacement of the air conditioning system, then it is possible to obtain a deduction of 110%.
Bonus air conditioners 2022 and model 730
There are two ways to take advantage of the air conditioner bonus. The first is it direct discount on invoice at the time of purchase with payment by installments via financing, by ordinary or postal bank transfer or by bank transfer. The second is through the tax return (the pre-compiled 730 is available from May 23rd). Either way, it will be necessary document the expenses incurred for works that give the right to deduction and the increase in the energy efficiency of the building.
