Has the new panda filter for the aircondition system and where?

Yes, in the passenger compartment. Look behind the centre console, on the right hand side of the black unit you will see a panel approx. 6" x 1" which either clips out or unscrews and clips out.

https://www.fiatforum.com/panda-new/127369-wot-no-pollen-filter.html

here's a thread with a photo, prepare to skin your knuckles

HP. said:

Yes, in the passenger compartment. Look behind the centre console, on the right hand side of the black unit you will see a panel approx. 6" x 1" which either clips out or unscrews and clips out.

Click to expand...

This is for 1.2 and 100HP, also?

Yes. The pictures are for right hand drive though, obviously.

Actualy, there are TWO filters in any A/C system.
The filter/dryer that's in the system, and needs to be changed every time the system is opened, and the interior filter, needs to be changed every year.....!
www.autoacforum.com