Air conditioner bonus 2018: expense deduction

The air conditioner bonuses 2018, is a facilitation that is due to taxpayers both in the presence of a restructuring and not.

In fact, when the citizen purchases a heat pump air conditioner, that is, which is valid both for heating in the winter season, as an integration or replacement of the existing heating system, and for the cooling, has the right to deduct the aforementioned expense from the tax return.

Installing a new air conditionerand/or its replacement, therefore benefits from one of the following deductions, which vary according to the context in which the purchase is made:

• Bonus air conditioners with building renovation: deduction to 50% if the new system is a heat pump, even with low efficiency but aimed at energy saving + VAT reduction to 10%. Only on residential real estate units or common areas, condominiums.
• Bonus energy saving air conditioners: deduction to 65% for high efficiency heat pump air conditioners that replace the existing heating system. Usable deduction for both homes, offices, shops, etc.
• Air conditioner bonus with furniture bonus with renovation: 50% deduction, when an extraordinary building renovation is carried out on individual houses or condominiums, it is possible to take advantage of the deduction if furniture and large A+ appliances are purchased (A for ovens), including air conditioners.
• Bonus air conditioners without renovation: if no renovation works are carried out, it is still possible to benefit from the tax relief, but only if you intend to replace the old air conditioner with an air conditioner, that is, a new heat pump system with high energy efficiency. In this case, you are entitled to a deduction of the 65% for a maximum deductible expense of 46,154 euros.

Air conditioner bonus 2018: what is it and how does it work?

What is the 2018 air conditioner bonus? It is a facilitation that is available to all citizens both in the presence of a building renovation and without renovation.

Obviously, in order for the cost for the purchase of the air conditioner to be deductible from the tax return in 10 annual installments, in addition to being documented, the purchase must also comply with certain requirements that we will see specifically later.

Bonus air conditioners how does it work? First of all, it must be said that the extent of the bonus that is due to those who buy an air conditioner depends on the type of intervention and the system model, as it depends on whether the air conditioner bonus falls within the restructuring bonus, energy saving or furniture and appliances bonus.

Air conditioner bonus with renovation who is it for?

When the purchase of an air conditioner is made following the completion of specific building works in the home or in the common areas of residential buildings, the 50% deduction is due on the purchase price, the so-called Building renovation bonus 2018.

• Requirements: to benefit from the tax relief, the purchased air conditioner must be aimed at energy saving, even if it is not mandatory that it be highly efficient, and at the integration or replacement of pre-existing air conditioners with systems equipped with cooling and heating, i.e. equipped with pumps heat.
• How much is the bonus for air conditioners with renovation? In the event that the purchase of the heat pump air conditioner takes place following renovation, a deduction is due to the 50% for a maximum expenditure ceiling of 96,000 euros until 31 December 2018.

2018 air conditioning bonus with energy saving works:

 

The air conditioning bonus 2018 energy saving it is the facilitation that is due to citizens and businesses in the event that they replace the heating system of a house, shop, shed, gyms, etc.

So the first fundamental requirement to be respected, if you want to take advantage of the air conditioner bonus with energy savings, i.e., with the deduction to the 65%, is that the heating system appears to be pre-existing and then replaced with a new heat pump system with high energy efficiency, see the Revenue Agency table in this regard.

What deduction is there? In the event that the purchase of the high-efficiency heat pump air conditioner serves to replace the old system, the citizen or company is entitled to an IRPEF IRES deduction equal to 65% with a spending ceiling of 46,154 euros.

Update of the 2018 Budget Law: as a result of the new 2018 Stability Law, those who carry out interventions of winter air conditioning systems using condensing boilers, it is up to one deduction of the 65% or 50%.

2018 air conditioner bonus with and without renovation:

What deduction is due for the bonus air conditioners 2018 with and without renovation?

• 50% deduction furniture bonus with restructuring: when an extraordinary building renovation is carried out on individual homes or condominiums, it is possible to take advantage of the deduction equal to 50% if A+ furniture and large appliances are purchased (A for ovens), including air conditioners, see furniture bonus 2018 furnishings and appliances.
• 65% deduction without restructuring if you replace the old system with a new heat pump air conditioner and highly energy efficient.

How should the air conditioner be paid to deduct it?

How should the air conditioner be paid to benefit from the bonus? In order to obtain the right to the 2018 air conditioning bonus, as an expense deductible from the tax return using the 730 and Unico form, the citizen or company must purchase or replace the air conditioner, according to the procedures prescribed by the Law, or :

• by postal or ordinary bank transfer;
• speaking bank transfer: in which the reason for the transfer used by banks and post offices for transfers relating to tax-subsidised renovations must be indicated, the tax code of the beneficiary of the deduction and the VAT number or the tax code of the shop or retailer. We also remind you that a withholding tax equal to 8% is due on these transfers.
• Or, pay by credit card or debit card.

Payment receipts and air conditioner purchase invoices, showing the nature, quality and quantity of goods and services purchased, are valid as tax documentation to be kept. 

Reduced VAT 10% on the purchase of the air conditioner: how is it calculated?

Reduced VAT 10% purchase of air conditioner: The air conditioner is considered a "significant asset", and it is for this reason that the reduced VAT rate is envisaged on its purchase at a rate of 10%, instead of 22%. However, this reduced rate does not apply without distinction to the total purchase price, but only to the difference between the total value of the service - the cost of the air conditioner.

The reduced VAT at 10% is applied to the difference between the total expense – air conditioning cost, while on the rest the rate is 22%.