Does installing an air conditioner qualify for incentives or deductions? It could if they are heat pump air conditioners, i.e. capable of reversing the refrigeration cycle to produce warm air in winter. If until last year it was enough to have the air conditioner installed by specialized technicians and pay for it through a “talking” bank transfer to take advantage of ecobonuses and deductions, starting from 2026 the incentive is not so immediate.
In fact, starting from this year, purchasing a hot-cold appliance and fixing it to the wall is not enough on its own. It is necessary to understand who bears the expense, which house is affected and through which concession the intervention is presented. The main roads are Home Bonus, Ecobonus and Conto Termico 3.0. They seem like close relatives, until you get to the requirements.
When is the 50% deduction due?
For expenses incurred in 2026, both the Home Bonus and the Ecobonus provide for an ordinary deduction of 36%. The rate rises to 50% when the works concern the main residence and the expense is borne by the owner or by the holder of a real right, such as usufruct, use or residence.
A tenant may have access to the deduction if he meets the other requirements, but the increased rate on the main residence is reserved for owners and holders of real rights. The Revenue Agency clarifies this in the updated regulation of construction bonuses.
In concrete terms, those who install the air conditioner in the house they live in and own can reach 50%. On second homes the rate drops to 36%. The same reduced percentage applies when the subjective requirement for the main residence is missing.
With the Home Bonus it can also be a new installation
The Home Bonus is generally the most flexible solution. ENEA allows the heat pump even when it is installed for the first time in an existing building or integrates the existing system. In the practice to be transmitted it can in fact be indicated that no generator has been replaced.
This means that you don’t necessarily need to remove the boiler to obtain the benefit. The intervention must in any case be included among those eligible for renovation, extraordinary maintenance, energy saving or use of renewable sources. The simple replacement of an air conditioner used only for cooling, without the required requirements, does not become deductible for fiscal reasons.
The official ENEA FAQ also specifies that, for a reversible appliance, the data relating to heating operation must be indicated in the communication. It is this function that uses renewable energy and makes the air conditioner relevant for the benefit.
The ENEA guide published in June 2026 summarizes the rates as follows: 50% for the main residence and 36% for the second home, when the air conditioner is purchased as part of renovation or extraordinary maintenance works.
The Ecobonus requires the replacement of the system
The Ecobonus follows stricter rules. The new heat pump must be highly efficient and must replace, in whole or in part, an existing winter air conditioning system.
Adding a split leaving the entire old system exactly in place, without a functional replacement, usually does not allow you to use this route. A partial replacement may be permitted, but it must produce the required energy savings and, in more complex cases, the report of a qualified technician may be needed.
ENEA indicates among the interventions that can be facilitated the complete or partial replacement of heating systems with high efficiency heat pumps, which can also be used for cooling when they are reversible.
Also for the Ecobonus, in 2026, the deduction reaches 50% on the main residence and stops at 36% in other cases. The benefit is recovered in the tax return, divided into ten annual installments.
What has changed with the Thermal Account 3.0
The Thermal Account 2.0 now belongs to the past, except for some transitional practices. The Thermal Account 3.0 came into force on 25 December 2025, regulated by the ministerial decree of 7 August 2025.
Here the mechanism changes. The Thermal Account is not a deduction to be recovered over the years: it is a contribution paid directly by the GSE. The amount is calculated based on the technology installed, the power, the efficiency of the machine, the climate zone and the thermal energy that can be produced. It does not automatically coincide with 50% or 65% of the invoice.
Air-to-air systems, including split and multisplit, are also permitted, as long as they comply with the technical requirements set by the decree. However, a complete or partial replacement of the existing heating system is needed. The old generator must be functioning before the intervention and the new appliance must serve the same users.
For a private individual who buys a new air conditioner without replacing any heating system, therefore, the Thermal Account is unlikely to be the correct path. Anyone who eliminates or replaces an old heat pump, boiler or other existing generator can instead evaluate it together with the installer, before proceeding with payments and work.
The direct access application must be submitted through Portaltermico within 90 days of the conclusion of the intervention. When the recognized incentive does not exceed 15 thousand euros, the GSE pays it in a single instalment.
ENEA bank transfer and communication: the bonus is decided here
For Home Bonus and Ecobonus, payment must usually be made with the so-called speaking bank transfer. The reason for the benefit, the tax code of the person requesting the deduction and the VAT number or tax code of the company receiving the payment must appear. The information is collected by the Revenue Agency.
The energy intervention data must then be sent to ENEA, via the Tax Bonuses portal, within 90 days of the end of the works. Invoices, payment receipts, technical data sheets, declaration of conformity and transmission receipt must be kept.
The Thermal Account follows different payments. The GSE rules expressly warn against using the bank transfer models set up for tax deductions: indicating another state incentive in the reason for payment may make the application invalid. Choosing the bonus after paying is only possible when the bureaucracy decides to be particularly lenient. It happens less often than we hope.
Anyone who installs a heat pump air conditioner today can therefore obtain 50%, especially through the Home Bonus on the main home. For the Ecobonus and the Thermal Account, a real replacement of the existing winter system is needed. The sun drawn on the remote helps warm the room; to warm the heart of the tax authorities you also need the right documents.
