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IRPEF 55% for heat pumpsThe purchase and installation of heat pumps high efficiency can enjoy significant tax provided they meet the requirements of the law.

This short guide aims to give useful information in order to obtain tax benefits.

The facility is responsible for residential buildings for office buildings, hospitality, manufacturing etc., the important thing is that they are already existing and already equipped with a heating installations.

The budget of December 2011 also extended the deduction to replacement of traditional boilers with boiler heat pump.

The facilitation NOT responsible for buildings under construction or to be piled. 

Type interventions allowed to deduct income tax

  • Replacing winter heating systems with systems with heat pumps high efficiency and the simultaneous development of the distribution system;
  • replacement of traditional water heaters with boiler heat pump;
  • Redevelopment energy
  • Redevelopment energy structures belonging to any category of land, even instrumental, for business or professional activities, as confirmed by the Revenue Circular n.36 de 31 / 05 / 2007. 

To claim a tax deduction of 65% requires that the heat pumps have a COP (Coefficient of performance operation in heating only) and an EER (energy efficiency for operation in heating and cooling) at least equal to the limit values ​​set out in Annex H of DM 07 / 04 / 2008.  

The technical requirements for heat pump water heat have not been defined and therefore, according to the indications of the Ministry of Economic Development, it is believed that what is specifically indicated in the point 3c) 2 Annex to Legislative Decree no. 28/2011, Namely COP> 2,6 measured according to EN 1614.

The declaration of conformity of heat pumps Rossato Group meet these requirements is available for download to the documents.

Parameters to be respected

  • Values ​​of performance (COP and EER) on the establishment ministry.
  • In the redevelopment energy must respect the limits of annual primary energy demand for winter heating imposed by the DM dell'11 March 2008.

Quote maximum deduction

The maximum amount to deduct from the sum of: 

  • 30.000 euro to replace winter heating with heat pump systems with high efficiency
  • 100.000 euro for upgrading global building 

Tax-deductible expenses

Are allowed to enjoy the tax benefits, the costs of: 

  • removal and disposal of existing air-conditioning system
  • supply and installation of all equipment thermal, mechanical, electrical and electronic
  • supply of hydraulic and masonry for the construction in a workmanlike
  • interventions on the distribution network, on the devices for control and regulation
  • costs for the implementation of professional practice by a qualified technician

Necessary documentation

  • Certification the manufacturer's heat pumps with electrical power input below 100 kW or sworn document prepared by a qualified technician for heat pumps with electric power input below 100 kW
  • Energy performance certificate or qualification issued by a qualified technician
  • Fact sheet prepared by a qualified technician

The certificate or qualification and the information must be sent by ENEA 90 days after completion of work.

Payments and invoices

Payments must be made by transfer bank or post office using the appropriate form provided by the institutions, including:

  • tax code of the beneficiary of the deduction
  • purpose of payment indicating the invoice data
  • VAT number or tax identification number and person in favor of whom the transfer is made (companies and professionals carrying out the work)

Records to be kept

All documents must be preserved and exhibited in case of request.

  • Manufacturer certification for heat pumps with electrical power input below 100 kW or sworn document prepared by a qualified technician for heat pumps with electric power input below 100 kW receipt of transmission of documents ENEA receipt of transmission of documents to the Tax Invoices, receipts tax credit, payment receipts

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


Rossato Group Srl
Via del Murillo, km 3.500, 04013 Sermoneta LT - Italy
Share capital € 200.000,00 fully paid up - no. REA LT-107494
VAT-CF IT01745300598

Opening Hours
From Monday to Friday
Morning 8: 30 - 12: 30
Afternoon 13: 30 - 17: 30