SPLIT ESSENTIAL systems are the direct expansion solution for the annual cycle conditioning of residential buildings, small commercial activities. Both on the source side and on the user side, are based on the direct heat exchange between the refrigerant and the environment. The devices system are part of the refrigeration circuit: the evaporator in summer operation, the condenser in winter operation. The carrier fluid is the refrigerant itself. Air renewal can be entrusted to an air renewal unit with thermodynamic recovery and electronic filtration.