C.With the arrival of summer, the bonus air conditioners and awnings can help you to withstand the heat better. How they work, requirements and bonus amounts
The heat has arrived and with the rising temperatures we run for cover. For those who have not yet done so, it is possible to take advantage of two bonus particularly useful in this season: the one for the purchase of air conditioners and the one that allows you to mount awnings with a “discount”.
Here’s how they work.
Bonus conditioners: what it is and how to get it
This is an incentive, confirmed by the 2022 Budget Law, which allows you to obtain a tax deduction for the purchase of an air conditioning system, with a discount percentage that varies depending on whether you use the restructuring bonus and mobile bonus (at 50 %) or toEcobonus (to 65%). Specifically, it can be obtained or as direct discount at the time of purchase of the device, or as a refund of personal income tax. In this case it is necessary to indicate the expenses incurred in the tax return (model 730 or model Income physical persons) and there is no Isee limit.: it will be obtained as a tax credit that will be deducted from taxes in the following 10 years, or it can be transferred to authorized subjects, such as banks, financial intermediaries and suppliers. Both individual citizens (and families) and businesses can ask for it.
The difference between mobile bonuses and eco-bonuses
In the case of the 50% bonus (furniture renovation and purchase) it is necessary that the cost of purchasing the air conditioner is linked to house renovation works or extraordinary maintenance, even without renovation. Attention: If renovations are carried out, this must have started after January 1st of the year preceding the one in which you purchase the device. For example, if you purchase the device in 2022, the interventions must have started after January 1, 2021. Again in this first case, we remind you that the air conditioner does not need to be highly efficient, but it must allow for the reduction. energy needs of the building or condominium. The 50% deduction, however, is due if you install a higher energy class air conditioner (at least A +).
The 65% deduction, on the other hand, can be obtained if the air conditioner or heat pump are made for the purpose of improving energy efficiency, therefore they fall within the scope of the Ecobonus. As clarified by the Revenue Agency, therefore, in the latter case the request must be submitted together with the proof and documentation of the increase in the level of energy efficiency of the existing buildings. Also in this case it will be necessary that the interventions take place after 1 January of the year preceding the purchase of the air conditioner (see previous example). For all questions, however, a traceable payment must be made, therefore not in cash.
Who can apply for the air conditioners bonus, which systems and amount
The plants for which the bonus are: low energy consumption air conditioners, air dehumidifiers and heat pump. Anyone can request it (both individuals and companies) as long as they are the owner of the house in which the air conditioner is installed, or in the case of bare ownership, loan for use, rent in the event that the relative expenses are incurred and there is the agreement with the owner of the property. The application for the incentive on air conditioners linked to mobile bonuses can be submitted by 31 December 2022, with a maximum spending ceiling of 10 thousand euros (in 2021 it was 10 thousand). In 2023 and 2024 it will drop further to 5,000 euros. If it is combined with the eco-bonus, however, the maximum deductible amount is € 46,154 in ten annual installments.
The bonus awnings
Then there is also the possibility of asking for an incentive for the purchase of awnings or other structures that can help to screen and therefore also improve energy efficiency: solar shading (movable awnings, venetian blinds, roller or arm blinds), roller shutters, blinds, roller shutters or other internal or external fixed coverings. It consists of a tax deduction equal to 50% of the total expenses incurred, up to 60,000 euros, for each property for which the request is made. Basically, the maximum deductible amount is 30 thousand euros. Attention: there is also another limit, which consists of the expense per square meter, so the maximum threshold granted for the purchase is 230 euros / m2 for each tent. Expenses are also included for the assembly or possible disassembly of the previous tents. However, it is also possible to apply for multiple properties that belong to a single owner, with the maximum amount that does not vary and is intended for a single home.
The procedures for using it are identical to those of the air conditioners bonus, therefore in the form of a direct discount on the invoice, IRPEF deduction in 10 years in installments or transfer of the tax credit to a third party. The deadline is also the same, as of December 31, 2022 and the owners of single residential real estate units can request it, without ISEE restrictions.
The tents with the eco-bonus
The awning bonus is part of the Ecobonus, although it can also be requested via the Superbonus at 110%. In this case, the necessary requirement is that the works envisaged by this incentive for energy redevelopment are carried out at the same time, such as thermal insulation works, replacement of air conditioning systems, reduction of seismic risk, etc. The application for the bonus tends 2022 must be submitted online toAENEASthrough the Agency’s website, by accessing the Users Area and submitting the description of the intervention, within 90 days from the date of completion of the works or testing of the works.
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