In Italy, tax deductions are provided by law for the purchase and installation of energy-efficient air conditioning systems. The legislation allows for the recovery of a portion of the expenses incurred, provided that the payment and reporting to ENEA are made correctly. The benefits are available to owners, tenants, and cohabiting family members.

PLEASE NOTE: Renovation costs can be deducted by all taxpayers subject to personal income tax (IRPEF) who own or hold the property and pay the related costs. This includes owners, bare owners, usufructuaries, borrowers, tenants, and even cohabiting family members or the separated spouse assigned the property. The taxpayer must possess a suitable title (e.g., ownership, usufruct) and be the person who actually pays the costs.