The Air Conditioners Bonus is a facility introduced by the Budget Law. But what exactly is it about? Here’s everything you need to know about it.
Summer technically started on June 21, but in practice it seems to have started a long time ago.
It’s been weeks now that the heat is felt and many Italians have already run for cover using air conditioners over and over again.
Of course we know that this is the most useful and practical, but also the most expensive way to cool off in the summer. And so the Air Conditioners Bonus 2022 was born, introduced by the Budget Law this year.
What is it about? Of a tax deduction that can vary between 50 and 65%, depending on whether the Restructuring Bonus or the Furniture Bonus is used respectively. There is also a third case: that is, the one in which the Superbonus 110% is obtained.
There is also a maximum ceiling – applicable only in the case in which the deduction is 65% – which amounts to 10,000 euros for 2022 and is halved both in 2023 and in 2024.
But what exactly is the Conditioner Bonus? Who is it for? How to request it? Here’s everything you need to know about it.
Air conditioners bonus: everything you need to know
What exactly is the Conditioner Bonus? As we have already anticipated, it is about a tax deduction, the amount of which varies. We will therefore consider all three cases.
Let’s go from the deduction of 50%, that is what we can get if we are benefiting from the Restructuring Bonus.
In this case we will find ourselves in the situation in which we are carrying out some work at home and to these we also want to add the purchase of a new air conditioner. So we can claim the Conditioner Bonus, but as long as the refurbishment began after January 1st prior to the one in which we apply.
In this case, however, we must specify that those who have chosen the transfer of credit or the discount on the invoice can request the Bonus instead of the deduction on renovations.
Let us consider the second case, namely the one in which the aspiring beneficiary of the Restructuring Bonus is using the Ecobonus for energy redevelopment work on a property, the discount increases.
The deduction in this case it will be 65%, but only if the air conditioner has a high efficiency heat pump. In this case the deductible amount will amount to a maximum of € 46,154 and can be divided into ten annual installments.
There is also another possibility and that is the one in which the air conditioner we want to buy will have to replace one of a lower energy class.
In this case, of course, the maximum deduction will be exactly the same, but there is an extra precaution: also in this case the relief can be requested only if the restructuring began at least on January 1 of the previous year. that of purchasing the air conditioner.
There is also a third option and that is the one in which the beneficiary is using the Superbonus 110%.
In the latter case, the purchase of the air conditioner can be part of one of the interventions that allows access to the overall deduction.
So what will the beneficiary have to do? Will have to replace the entire air conditioning system as well have the property acquire at least 2 energy classes (necessary condition to access the Superbonus 110%).
In any case, How can I apply for the 2022 Restructuring Bonus? In the event that the deduction is 50% or 65%, the beneficiary will have three possibilities:
- you can request it as a discount when purchasing the device,
- you can request it through your tax return,
- you can receive it as a tax credit that can be scaled from taxes in the years following that of the declaration, or that can be transferred to third parties (banks, installers, intermediaries).
Obviously in both cases the necessary condition to access the facility is to be in possession of the detailed documentation of the expenses incurred for the works that give the right to the deduction.
The last things we need to specify is that to apply for the 2022 Restructuring Bonus it is not necessary to present the ISEE, since there is no income limit and everyone can get it.
Finally, we also remind you that to request it it is not necessary to be the owner of the property, because it is also sufficient to be tenants, separated spouses, or cohabitants.
In any case, we know that there is also another facility that has been talked about a lot in recent months and that is the 200 euro bonus in paychecks and here is everything you need to know about it.
The Air Conditioners Bonus, however, is added to the long list of concessions that the Government has introduced to meet the population and now we also know how to obtain it.