The extent of the relief depends primarily on the type of property and the characteristics of the intervention. For expenses incurred up to 31 December 2026, the deduction provided for by the renovation bonus can reach 50% for the main residence, while in other cases the rate of 36% applies. In certain circumstances it is also possible to use the Thermal Account, which provides a different contribution and can reach up to 65% of the expense.
For further information: Air conditioning bonuses: who is entitled to them and how much it amounts to
The renovation bonus benefit includes the installation of systems intended for summer air conditioning equipped with a heat pump, even when the device is not among the high efficiency ones. The benefit concerns interventions carried out on residential real estate units and does not necessarily require the replacement of a previous heating system. The maximum expense considered for the purposes of the deduction is 96 thousand euros. The rate changes based on the destination of the property: for owners and other holders of real rights who intervene on their main residence the deduction is 50% until the end of 2026; in other cases it drops to 36%. The installation can also be included among extraordinary maintenance interventions. If all the required conditions are respected, this can also open the way to the furniture bonus, a possibility which is not connected to the ecobonus.
For further information: Air conditioners, how much do they cost and how long does it take to install them?
The second channel is precisely the ecobonus, which has the same percentage of deduction but more selective technical conditions. Also in this case, for expenses incurred in 2026, the rate is 50% on the main residence and 36% in other cases. The advantage is that the relief can also be used for non-residential properties. On the other hand, the intervention must consist of the total or partial replacement of an existing winter air conditioning system with a high efficiency heat pump. The appliance must therefore also be able to perform a heating function and not be used exclusively for summer cooling. The technical parameters established by law must also be respected. The maximum limit of the deduction is equal to 30 thousand euros, corresponding to a subsidized expense of 60 thousand euros at the rate of 50%.
Whatever channel is used, compliance represents an essential step. For tax deductions it is necessary to make the payment through a bank or postal transfer, indicating the details of the law that allows you to take advantage of the benefit, the tax code of the beneficiary, the VAT number or the tax code of the company and the invoice references. Payment methods such as cash, checks or cards used outside the established procedures are therefore not sufficient. For interventions that are among those subject to communication, the technical documentation must be sent to Enea within 90 days of the conclusion of the works. The obligation concerns both interventions facilitated with the ecobonus and those included in the renovation bonus. In the latter case, however, the communication has mainly a statistical purpose and its omission does not lead to a sanction equivalent to the automatic loss of the deduction.
There is also an option distinct from tax bonuses: the Thermal Account. In this case, it is not simply the purchase of an air conditioner that is encouraged, but the replacement of a heating appliance with a heat pump. For an air-to-air system, such as that of common domestic splits, the typical case is the replacement of an old boiler with a heat pump that can also be used for heating. To obtain the contribution, the correct disposal of the old appliance must also be documented. The "add on" formula is also available, which allows a heat pump to be placed alongside an existing boiler, thus creating a partial replacement. In this situation the compatibility between the two systems must be demonstrated. However, integration with an air-to-air heat pump is only permitted in buildings subject to architectural constraints. In other cases it is necessary to use a hydronic heat pump, i.e. air-water or water-water. The contribution from the Thermal Account can reach 65%, but the amount actually recognized varies depending on the climate zone and the technical characteristics of the appliance. For amounts up to 15 thousand euros, disbursement takes place in a single payment.
There is therefore no percentage to be applied without distinction to each purchase. The choice depends above all on the type of property, the presence of a pre-existing system, the function performed by the new appliance and the technical requirements. For those who simply want to install an air conditioning system in a residential home, the renovation bonus can be particularly flexible, also because it does not require the replacement of the winter system. The ecobonus, however, requires a more specific intervention, but can also be used on non-residential properties. Finally, the Thermal Account can offer a potentially higher percentage, up to 65%, but is only accessible in well-defined situations.
For further information: Air conditioners in Italy, in which regions they are most widespread
