Italy launches 2026 tax bonus for high‑efficiency air‑conditioners

The Italian revenue agency confirmed that the 2026 air‑conditioner tax bonus (Bonus Condizionatori) will provide a fiscal deduction of 50 % for primary residences and 36 % for second homes. To qualify, the unit must be a reversible heat‑pump system meeting A+++ efficiency standards, and it can be installed either as a standalone Ecobonus project or together with broader renovation work under the Bonus Casa scheme.

The ENEA portal for submitting descriptive sheets for Ecobonus and Bonus Casa projects has been reopened. From 25 June 2026, authorities accept submissions for works that began on or after 4 February 2026, with a 90‑day deadline measured from the completion date of the works. The online system requires SPID or CIE credentials and collects beneficiary, cadastral, technical, and financial data to verify eligibility for the energy‑efficiency deductions.