RELIEF IN CASE OF NEW INSTALLATION or REPLACEMENT
This service includes a 6% surcharge on the total amount of the order placed
If you are installing an air conditioner with a heat pump for the first time, or if you are replacing an old air conditioner with a new generation Inverter one, you will need to submit the following when filing your income tax return (730):
- Invoice for the purchase of the product
- Copy of the payment made via specific bank transfer for tax deduction
Please note: the deduction can only be made for purchases completed via a "parlante" bank or postal transfer (instant transfers or other payment methods are not valid), which must include:
- Reason for payment (invoice number to be requested before purchase), with reference to the "article 16 bis of Presidential Decree 917/1986"
- Tax code of the beneficiary of the deduction
- Tax code or VAT number
- Unique code of the payment beneficiary
How to write the reason for payment for the 50% Deduction (first home) or 36% (for other properties)
There isn't a "magic formula" or a pre-filled reason for payment, even though by using the ready-made forms provided by banks and post offices, it's unlikely that the bank transfer will not be correctly coded. When filling out the bank transfer, you obviously need to tick the correct box for the 50% Deduction or the 36% Deduction.
It is not mandatory to include regulatory references in the reason for payment, although it is preferable to do so. In these cases, a possible correct reason for payment could be the following:
Payment transfer for building renovation works (50% tax deduction) art. 16-bis DPR 917/1986. Payment of invoice no. XY dated day/month/year
Or also:
Payment transfer for building renovation works (50% tax deduction) art. 16-bis DPR 22 December 1986 no. 917. Payment of invoice no. XY dated day/month/year
It should be added that the Piedmont regional directorate of the Revenue Agency, in response to a recent query from tax surveyors, also deemed admissible a reason for payment indicating the norm for the 65% Deduction until 31 December 2011 (art. 1, law 27 December 1997, no. 449) or the one that extended the bonus term from 1 January 2012 (art. 4, paragraph 1, letter c) d.l. 6 December 2001, no. 201). In this regard, also read 50% Deduction, error on the bank transfer reason does not block the bonus.
- Payment: Exclusively use the "parlante" bank transfer (bank or postal) specific for building renovations, indicating the reason, the beneficiary's tax code, and the company's VAT number/tax code.
- ENEA Communication: Send data to ENEA (deductions portal) within 90 days from the end of the works.
- Documentation: Keep invoices, bank transfer receipts, and the certificate of conformity issued by the installer.
This service includes a 6% surcharge on the total order