Among the numerous incentives and bonuses introduced in recent years, the mosquito net bonus has also been introduced. Available until the end of this year, it provides a 50% tax deduction on the purchase and installation of mosquito nets up to a maximum of €60,000. Let’s take a closer look at who is eligible and how to obtain it.
What is the mosquito net bonus?
The mosquito net bonus consists of a 50% income tax deduction on the purchase and installation of mosquito repellent devices for windows and French doors. This deduction is part of a broader bonus for solar screens or awnings, which in turn is included in a broader tax incentive called the Ecobonus. If you purchase a mosquito net that also provides sun protection, you are undertaking an eligible energy efficiency improvement.
Who qualifies for the mosquito net tax incentive?
The 2022 mosquito net bonus, like other building and other bonuses, is available to all taxpayers, regardless of ISEE (Equivalent Economic Situation Indicator), who meet the following conditions:
have incurred energy efficiency upgrade expenses eligible for the Ecobonus, or as a Superbonus-supported project. It should be noted that the 50% tax deduction for mosquito nets can only be claimed if related to a more significant building project, such as a renovation or window replacement;
are owners of individual residential units, including spouses and relatives up to the third degree;
this also includes owners of common areas of buildings, such as condominiums;
have a real right to the affected real estate units that are part of the building;
tenant can also benefit from the mosquito net deduction, provided they pay the expenses and the property owner agrees;
The incentive also applies to public housing and public and private entities that pay IRES (corporate income tax).
The buildings eligible for the mosquito net bonus are those that, at the start of construction, are already existing, i.e., registered or have a pending registration application, or are up to date with any taxes paid to the municipality.
How does the mosquito net bonus work?
As mentioned, the mosquito net bonus consists of a 50% tax deduction on the purchase and installation of these blinds, for expenses incurred in 2020, 2021, and 2022, up to a maximum eligible expense of €60,000 per single property unit.
To obtain this benefit, you can choose between three different options:
Personal income tax deduction over ten years, divided into installments;
Invoice discount;
Credit transfer to a third party.
Practical example: Purchase of mosquito nets for €5,000. How can I deduct them?
With the personal income tax deduction, I will receive a 50% discount, meaning €2,500, which I can deduct over 10 years in installments of €250.
With the invoice discount, you purchase the already discounted product.
With the assignment of credit, instead of waiting 10 years to recover the amount, you transfer the credit to a third party, such as a bank, which advances the entire amount.
What requirements must the mosquito net meet?
To qualify for the tax relief, mosquito nets must meet certain requirements, such as being classified as solar shading and improving the building’s energy efficiency. According to ENEA, all solar shading systems listed in Annex M of Legislative Decree No. 311 and meeting the following requirements are eligible:
They must bear the CE marking, certifying that the product complies with EU standards;
They must be able to protect a glass surface;
Have a Gtot value of less than 0.35;
They must be fixed to the outside of the window and be movable;
Fixed solar shading systems are not accepted, but must be adjustable.
What are the spending limits for the mosquito net bonus?
The maximum eligible expenditure limit is €60,000 per property unit. This means that the maximum eligible deduction for the mosquito net bonus is €30,000.
Mosquito net bonus even with the super bonus?
As previously mentioned, the mosquito net bonus is also eligible for the Superbonus 110. In this case, solar screening works can qualify for a 110% tax relief, only if the renovation work is aimed at improving the building’s energy efficiency. In the case of a Superbonus-related deduction, the mosquito net installation is considered a driven work. Therefore, another type of driving work must be present, such as thermal insulation or seismic safety measures.
Mosquito net bonus expiration
The mosquito net bonus expires on December 31, 2022. By that time, the expense must be incurred and paid via a wire transfer. This transfer must include certain information: the applicable law, the applicant’s details, the recipient’s details, the reason for payment, and the invoice number.
To obtain the deduction, you must submit an online request to ENEA, submitting the project description.
All documentation must be retained for at least 10 years, including the invoice, copy of wire transfers, supplier certifications, original documentation sent to ENEA, receipt from the portal, and technical data sheets.
For more information, please contact us.