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pastarchivesInvestments by companies or private companies for the installation of heat pumps high efficiency for space heating, can enjoy a tax deduction of Income Tax 65%. 

This means that if you invest 1.000 € (VAT and installation work included), € 650 not pay in taxes. The deduction, however, will be divided into 10 years.

The deduction is now planned for some years, but there are some points that are not always clear to the user. Below we will try to shed light on the most important points in order to take advantage of the tax.

General requirements of the building

  • must be "existing" (see note 1), Ie stacked or request stacking under way, and ICI paid, if applicable;
  • must be equipped with a heating system (see note 1);
  • in case of demolition is permitted to deduct only the "faithful reconstruction." If, however, this involves expansions, it is believed that they can be considered eligible for aid only works concerning the parties 'existing'.

Technical requirements for heat pumps to be installed:

  • The intervention should be seen as total replacement the old heating system and not as a new installation (see Resolution No. AdE. 458 / E of 1 / 12 / 08 see note 2).
  • le heat pumps subject of installation must ensure a coefficient of performance (COP) and, if the device also provides the service of air conditioning in summer, an energy efficiency ratio (EER) of at least the relevant minimum values ​​set out in Annex I to DM 06.08.09; Download the declaration deduction 65% heat pumps.
  • if they are installed electric heat pumps with variable speed (inverter), the relevant values ​​given in Annex I are reduced by 5%

Required documents:

a) The customer must have and maintain the following documentation:
  • sworn prepared by a qualified engineer (Engineer or Architect registered with the Surveyor or Professional or Expert in writing to the Vocational College), in which it is stated that the heat pump ensures a coefficient of performance (COP) and, where the appliance also provides the service air conditioning in summer, an energy efficiency ratio (EER) at least equal to the relevant minimum values ​​specified in Annex I of the "decree buildings" and also that the distribution system is balanced and fine-tuned in relation to the scope;
  • alternatively, In the case of plants of nominal electric power not exceeding 100 kW, certificazione Manufacturer indicating compliance with those requirements.

NB Under the new provisions (DM 6 2009 August), the affidavit may be:

  • replaced by declaration made by construction manager on compliance with the project of the works (mandatory under Art. 8, 2 paragraph, of Legislative Decree no. No. 192 of 2005);
  • explicit in report attesting compliance with the requirements for containment
    energy consumption of buildings and their heating systems (that according to Art. 28, 1 paragraph, of Law n °10 of 1991 must be deposited with the competent authorities)

And finally you need to keep the following documents:

  • invoices respect of expenditure incurred, which clearly bear separate the voice from the labor of the material;
  • bank transfer receipt or post (payment required in the case of individual applicant), clearly indicate as reason for the reference to the Finance Act 2008, Invoice number and expiry date of reference, in addition to the tax code deduction and the tax code or VAT number of the beneficiary of the transfer (for companies not required to pay cash in advance);
  • received the dispatch of the ENEA (Code based on incremental update), which is a guarantee that the documentation has been forwarded.
b) for work completed after 15 / 8 / 09, documents to be sent to ENEA: (only through the website: within the 90 days after the end of the work, meaning this definition the inspection of the works (see note 3)
  • Sheet intervention (Annex E to DM 07.04.08), which may be made by the individual user;
c) documents to be sent to the Revenue:
  • communication, the only work that continue beyond the tax year.

Information for the transmission of documents to ENEA

Once connected to the site of delivery, for the transmission of documents, you must do:

  • user registration (To be executed only once, also in the case in which transmit more requests). At this stage, you must complete the registration form with your data and deliver e-mail address and password needed to the next step;
  • authentication (By entering your e-mail address and password previously supplied);
  • identification of energy improvements carried out, the ancestors of automatic attachments that you need to fill.

Original documents must instead be signed (And possibly stamped by the engineer and signed by the applicant), for evidence in the tax.

Additional information on how to take advantage of the benefits of interventions aimed at energy savings, are present in our area FAQ on the deduction of income tax 65%.


If you want to do the insights on heating with heat pump, You can find valuable information at the following links:


Note 1: 
A building is deemed to exist if it is stacked or at least if the application is submitted stacking and if you pay the ' HEREMay be due. In addition, it is believed that a heating system to be considered as such, must comply with the definition of point 14 Annex A to D. Decree 192 / 05, available on our website and that is included in full here: "heating system is a technological system for the heating and air conditioned environments with or without hot water for sanitary and health or to the single centralized production of hot water for the same uses, including any systems of production, distribution and utilization of the heat and the bodies of regulation and control, thermal plants are included in the individual heating systems heating, while thermal plants are not considered appliances such as stoves, fireplaces , apparatus for localized heating radiant energy; such equipment, if fixed, however, are assimilated to thermal plants when the sum of the nominal power rating of the equipment at the service of hearth housing unit is greater than or equal to 15 kW.


Note 2: 
The installation of heat pumps is facilitated by art. 1 c. 5 the aforementioned "buildings decree" who admits to deduct the "replacement" of winter heating systems with heat pumps systems with high efficiency and with low enthalpy geothermal systems with simultaneous development and balancing of the distribution system of heat . The aforementioned article does not specify whether the replacement must be total or only partial but the resolution 458 / E of December 1 2008 Revenue Agency, based on the lack of 'explicit mention of the word "partial" in the text of' art. 1 c. 5 of the decree, has interpreted that the benefit is considered limited to the Complete replacement of winter heating systems with heat pumps, high efficiency, provided of course that the heat pump performance has not less than that specified in Annex I to DM 6 / 8 / 09. Is thus excluded - according to the ADE - the possibility of replacing only partially an existing thermal plant with a heat pump system in contrast to what can happen instead if the existing system is replaced partially with a condensing boiler.


ENEA not be sent a question but a technical documentation (certificate of qualification energy and / or information sheet). The resolution 244 / E of 2007 Revenue Agency stated that the time-limits for sending the documentation starts from the day of the "test" at the end of the work.

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