Italy offers tax break for second home AC installation

Homeowners can claim a 36% tax deduction in 2025 for installing a new air conditioning unit in a second home, even without renovation work. This applies if the property currently lacks any cooling or heating systems. The deduction is available because the installation improves the home's energy efficiency, considered extraordinary maintenance. Payments must be made via "bonifico parlante," and the installation must be done by a qualified technician. To claim the deduction, the homeowner must also submit a communication to ENEA within 90 days of the work's completion. Both the unit's cost and installation expenses are eligible for the tax break.