Heat pumps: all the purchasing incentives

Heat pumps: all the purchasing incentives

Tax deductions are available for the purchase of a heat pump air conditioner as part of energy upgrade (65%) or existing housing stock renovation (50%)* interventions.

 

The requirements for claiming the 65% tax deduction for the purchase of an air conditioner are as follows:

  • For homes with an independent heating system, the purchase of an air conditioner must be aimed at the total or partial replacement of an existing winter air conditioning system (e.g. boiler)

  • The building, or the room where the system is to be installed, does not need to be heated exclusively from renewable sources

  • The square metres of the room (or rooms if you are buying a multi-split air-conditioner) where the system will be installed must be more than 20% of the total square metres of the house

However, access to the 50% tax deduction as part of existing housing stock renovation work is always allowed in the case of a new system or the replacement of an air-conditioning system in the case of both independent and centralised heating. In these cases, it is the responsibility of the client-taxpayer to submit the paperwork for the renovation process (in municipalities where this is mandatory).

 

*Reference standards: Art. 14 Decree-Law 63/2013 (tax deductions in the context of energy requalification interventions), Art. 16 bis Presidential Decree 917/86 (renovation of existing housing stock).