From July 1, 2025, the ICMS on air conditioning systems will increase from 6% to 23%.
At Vimasol, we have been closely monitoring the legislative changes that affect the air conditioning sector. And there is important news that all our customers should know: from July 1, 2025, the reduced VAT rate (6%) will no longer apply to equipment such as:
- Air conditioning
- Heat pumps
- Energy efficient ventilation and dehumidification systems
From that date, the normal VAT rate (23%) will once again apply to the sale and installation of this equipment.
What does this mean in practice?
Let's take a simple example:
If you are thinking of installing an air conditioning system with installation for €2,500 + VAT, until June 2025 you would pay:
€2,500 + 6% VAT = €2,650
But, from July 2025:
€2,500 + 23% VAT = €3,075
»» The difference is €425 — VAT alone.
Why this change?
The VAT reduction was a temporary measure included in the State Budget to stimulate energy efficiency. The aim was to encourage families to adopt more sustainable air conditioning solutions.
However, the term of this measure ends on June 30, 2025. After that, the equipment will be taxed again at the normal rate of 23%.
The clock is ticking! If you’re considering investing in an HVAC system for your home, business, or new construction project, there’s never been a better time to move forward.
At Vimasol, we help you find the ideal solution for each space: from choosing the equipment to the budget, from installation to maintenance.
