At the race start applications for the water bonus. From 12 noon on Thursday 17 February it will be possible to request the bonus through the appropriate online platform. This was announced by the Ministry of Ecological Transition in a note.
Water bonus: what it is and how it works
This is a bonus of up to one thousand euros recognized for the expenses incurred for the interventions of water efficiency carried out from 1 January to 31 December 2021.
The incentive can be requested only once and on a single property by beneficiaries residing in Italy who last year provided for the replacement of sanitary ware in ceramic with new low-flush fixtures. The water bonus is also valid on the expenses incurred for the faucets, shower heads and shower columns with new limited water flow fixtures.
In detail, as the Revenue Agency explains, the facilitation is recognized for:
- the supply and installation of ceramic toilet bowls with a maximum flush volume equal to or less than 6 liters and the related flushing systems, including the associated plumbing and masonry works and the dismantling and disposal of the pre-existing systems
- the supply and installation of taps and mixers for bathrooms and kitchens, including devices for controlling the flow of water with a flow rate equal to or less than 6 liters per minute, and shower heads and shower columns with water flow rates equal to or less than 9 liters per minute, including any related hydraulic and masonry works and the dismantling and decommissioning of pre-existing systems.
Source: Revenue Agency
The bonus does not constitute taxable income of the beneficiary and is not relevant for the purposes of the equivalent economic situation indicator (ISEE). The Mite also points out that the bonus is not cumulative, in relation to the same cost items, with other tax concessions relating to the supply, installation and installation of the same goods.
How to apply for a refund
The water bonus can be requested by citizens of legal age residing in Italy, holders of property rights or other real rights, holders of personal enjoyment rights already registered on the date of submission of the application, for works carried out on existing buildings, parts of existing buildings or single real estate units.
To do this you will need to connect tospecific online platform created by Mite, after authentication with Spid or electronic identity card. Once done, you will need to enter the necessary documentation and information:
- the amount of the expense for which reimbursement is requested;
- the quantity of the goods and specifications of the laying or installation;
- the technical specifications, for each item replaced by water flow limitation devices, as well as the specification of the maximum water flow rate (in l/min) of the product purchased;
- the cadastral identification of the building;
- the declaration of not having benefited from other tax concessions for the supply, installation and installation of the same goods;
- the coordinates of the bank/postal current account (Iban) of the beneficiary to which the refund will be credited;
- indication of the legal title for which the bonus is requested (owner, co-owner, lessee, usufructuary, etc.);
- the attestation of the applicant if not owner or co-owner, pursuant to Presidential Decree 445/2000, of the details of the contract from which it derives title;
- the attestation, pursuant to Presidential Decree 445/2000, of communication to the joint account holder/owner, also identified by name, surname and tax code, of the will to use the aforementioned bonus;
- a copy of the electronic invoice or commercial document which shows the tax code of the person requesting the credit.
The insertion of data and attachments must be completed within 30 minutes. In the three hours following the positive submission of the application, it will be possible to correct the data and documents already entered. Reimbursement will be excluded in the event of an incomplete request for information and/or the required attachments.
“Refund applications will be accepted until resources run out financial resources available,” the ministry said.
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