2025 Air Conditioning Tax Deduction: Bonuses Available to Save Money

To move increasingly toward a green, zero-impact home, compliant with EU directives expected to be phased in by 2030, we must pay attention to everything, including air conditioning systems. That's why we're returning to the topic of incentives, focusing on tax deductions for air conditioning purchases.

What are the air conditioning bonuses for 2025? Important new tax incentives are planned. The so-called 2025 air conditioning bonus provides a tax deduction of 50% or 36%, depending on the type of home where the air conditioning is installed.

The measure aimed at improving comfort and supporting energy efficiency, however, has rules to follow to ensure obtaining the discount.

2025 Air Conditioning Bonus: The Rates

The deduction mechanism is based on two distinct rates:

• 50% tax deduction if the air conditioner is installed in a primary residence.
• 36% deduction if the installation concerns a second home or other type of non-primary property.

Both percentages apply to a maximum expense of 96,000 euros, and the deductible amount is divided into ten equal annual installments.

Conditions for benefiting from tax deductions and bonuses

To access the bonus, traceable payment of expenses is essential. Use of a so-called "speaking" bank transfer is mandatory, which must include:

• the reason that refers to the regulation of the concession,
• the tax code of the person benefiting from the deduction,
• the tax code or VAT number of the person carrying out the work or selling the air conditioner

You should also note that all information relating to the work performed must be submitted to ENEA within 90 days of completion of the work . This benefit can also be obtained without any construction work, and it is not tied to the replacement of a pre-installed appliance.

It is therefore also applicable to new installations, making the tax relief accessible to a wider range of taxpayers. However, you should be aware that the conditions vary if you wish to qualify for energy efficiency deductions.

The 2025 Budget Law introduces some restrictions for taxpayers with incomes above €75,000 . In these cases, the overall deduction is adjusted to take into account the number of dependent children and any disabilities in the family. Access to the tax relief remains guaranteed, albeit at a more limited level.

Renovation and furniture bonus

The air conditioning bonus can be included in the broader context of bonuses for the restoration of building stock , also known as renovation bonuses. In this case, the incentive is regulated by the Consolidated Law on Income Tax (Article 16-bis, letter h), and applies to interventions that promote energy savings, including those using renewable energy sources.

Opting for this option also allows you to access an additional benefit: the furniture bonus.

Anyone installing air conditioning as part of a major renovation is also eligible for the furniture bonus . This provides a 50% tax deduction on a spending limit of €5,000 for 2025, which can be used to purchase energy-efficient furniture and large appliances.

Requirements include:

• Class A for ovens
• Class E for washing machines, washer-dryers and dishwashers
• Class F for refrigerators and freezers

Payment, in this case too, must be made using traceable instruments, such as bank transfer or credit/debit card.

Ecobonus Alternative

Another way to access tax breaks on the purchase of air conditioners is the Ecobonus, provided for by Article 14 of Legislative Decree 63/2013, which applies exclusively to the replacement of existing systems with high-energy-efficiency heat pumps , thus excluding new installations.

The same rates apply as the renovation bonus: 50% for first homes and 36% for other residences , but it requires demonstrating an improvement in the building's energy performance.

In short, the 2025 air conditioning bonus is a compelling opportunity to improve family well-being by purchasing a product that improves home comfort without impacting energy consumption.

With the option to combine multiple incentives, every taxpayer will have the opportunity to create a customized plan. If you have any doubts, questions, or would like to learn how to avoid a DIY approach, contact us at Climando . We'll be able to help you every step of the way, knowing the procedures inside out.