Drinking water bonus 2023: Application until the end of February


You have until the end of February 2023 to apply for it Drinking water bonus, the relief aimed at rationalizing water consumption and reducing the consumption of plastic containers. Let’s get into the details and see what’s involved, who can have the bonus and how by following the instructions of theAgency of Revenue.

Drinking water bonus: what is it?

It was Law No. 178 of 2020 introducing the drinking water bonus, which consisted of a tax credit for improving drinking water of 50% of the costs incurred, up to a maximum of 1,000 euros for individuals and 5,000 for companies, trades, arts and professions consists and non-commercial entities

The tax credit is specifically due for the purchase and installation of filtration, mineralization, refrigeration and food carbon dioxide E290 addition systems. All aim to improve the quality of water supplied by aqueducts for human consumption.

The beneficiaries

The drinking water bonus can be applied for by:

  • individuals;
  • pursuit of business, arts and professions;
  • non-commercial entities, including third sector entities;
  • Religious institutions recognized under civil law.

The original regulation provided for a total of 5 million euros for funding for the years 2021 and 2022. The Budget Law 2022 Extension of the bonus until 2023which provides for the additional sum of 1.5 million euros for this year.

Given the limitation of the economic resources made available, the Agency of Revenue, with a specific provision, annually announces the percentage of the tax credit actually due, which thus depends on the total number of applications submitted.

How to get the drinking water bonus 2023

Expenses must be supported by an e-invoice or commercial document, which must indicate the borrower’s tax number. Individuals and, in general, persons who do not carry out business activities in accordance with usual accounting rules, must make the payment by bank or postal payment or with other payment systems, in any case excluding cash.

The Revenue Agency also stipulates that the information on the interventions carried out must be transmitted electronically to Enea, which monitors and evaluates the reduction in consumption of plastic containers for drinking water obtained after the same interventions have been carried out

From February 1, 2023 and until the end of the month, the beneficiaries of the “drinking water” bonus have the opportunity to book the discount. As? By sending a model of communication through the web service available in the reserved area of ​​the Agenzia delle Entrate website or through its telematic channels.

Once the notification has been sent and the green light has been received to use the benefit, the beneficiaries can then spend the bonus as compensation via the model F24, or in the case of natural persons who are not commercial or self-employed, also in the tax return with reference to the year of issue and to the following years until the full use of the subsidy.

Water saving bonus: what is it?

Drinking water bonus looks different Water saving bonusesthat no longer exist.

It consisted of a bonus of 1,000 euros natural persons residing in Italy who have replaced existing buildings, parts of existing buildings or individual real estate units with sanitary ware with new devices with reduced flushing and taps, shower heads and shower columns with new devices with water flow.

The subsidy was recorded in particular for the expenses for the delivery and installation of sanitary ware with a maximum flush volume of equal to or less than 6 liters and the associated flushing systems, including the associated water and masonry work, as well as the dismantling and decommissioning of existing systems and the supply and installation of faucets and mixer taps for bathrooms and kitchens, including devices for controlling the flow of water with a flow rate of 6 liters per minute or less, as well as shower heads and shower columns with water flow values ​​equal to or less than 9 liters per minute, including all related Water and masonry work as well as the dismantling and disposal of old systems.

The bonus was recognized for expenses actually incurred from January 1, 2021 to December 31, 2021.

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