With the arrival of the first heat waves, Italians’ interest in more efficient air conditioning systems is growing. The so-called air conditioning bonus is also available in 2026, a measure that allows you to recover part of the expenses incurred to purchase and install new low energy consumption systems.
The benefit will be usable until 31 December 2026 and can guarantee a deduction of up to 65% depending on the type of intervention and the property involved.
What is the air conditioning bonus: Renovation Bonus or Ecobonus
It is important to clarify that the “air conditioning bonus” is not an independent benefit, but is part of two different existing tax incentives: the Renovation Bonus and the Ecobonus. The choice between the two paths depends on the type of intervention and the requirements of the system installed.
The objective of both measures is to encourage the spread of more modern and less energy-intensive devices, encouraging the replacement of older systems with more efficient technologies.
Who can benefit from the air conditioning bonus in 2026
The incentive is aimed at a wide range of taxpayers. The owners of the properties can benefit from it, but also those who have other real rights on the home or directly support the cost of the intervention.
Deduction even without carrying out work at home
One of the most interesting aspects of the bonus concerns the possibility of obtaining the tax benefit even without starting renovation work on the property.
Through the Ecobonus, in fact, it is possible to access the deduction without building work, provided that the old heating system is completely replaced with a high efficiency heat pump (class A+++) capable of guaranteeing both summer cooling and winter heating.
Through the Renovation Bonus, however, the installation of the air conditioner must be part of an extraordinary maintenance or building renovation of the property.
How much can be recovered with the relief
The percentage of deduction varies based on the type of property and the intervention carried out.
For expenses incurred in 2026 through the Renovation Bonus or ordinary Ecobonus, the rate is 36% for second homes, while it rises to 50% when the intervention concerns the first home.
There is also a third option: in the case of complete replacement of the winter air conditioning system with a high efficiency heat pump, the deduction through Ecobonus can reach 65%, but with more stringent technical requirements.
The recovery of the sums takes place through the tax return and is divided into 10 annual installments of the same amount.
The maximum limits of deductible spending
A fundamental aspect to keep in mind concerns the spending limits within which the deduction is calculated. For the Renovation Bonus, the maximum eligible spending limit is 96,000 euros per property unit (reduced to 48,000 euros for second homes). For the Ecobonus, the maximum is specific to the type of intervention and stands at 30,000 euros.
Which plants are included in the bonus
The incentive concerns highly energy efficient air conditioners and heat pumps capable of ensuring both summer cooling and heating during the colder months.
However, solutions that do not comply with the requirements of the regulations currently in force are excluded, as is the replacement of systems with boilers powered exclusively by fossil fuels.
How to pay so as not to lose the deduction
To access the bonus it is essential to use traceable payment systems. In particular, the payment must be made via the so-called speaking bank transfer, correctly indicating the tax code of the beneficiary and the VAT number of the supplier. Payments by cash or checks are not permitted.
In some cases – when the intervention falls within the Ecobonus or the Restructuring Bonus aimed at energy saving – it is also mandatory to send the communication to ENEA within 90 days of testing the works.
Payments made using different methods or incomplete documentation could compromise the possibility of obtaining the benefit.
Until when it will be possible to request the bonus
Barring any regulatory changes, the relief will remain in force until the end of 2026. It is useful to know that, in the absence of parliamentary extensions, from 1 January 2027 the deduction rates are destined to reduce: respectively to 36% for first homes and 30% for second homes.
For those who are thinking of replacing the old air conditioning system, the next few months could therefore represent a concrete opportunity to reduce energy consumption and recover part of the expenditure incurred, taking advantage of the more favorable conditions still available in 2026.