Drinking water bonus: what is it and how does it work?

by Alex Musk

The drinking water bonus is a tax credit of 50 percent of the expenses incurred between January 1, 2021, and December 31, 2022, for the purchase and installation of filtration systems, mineralization systems, and cooling or addition systems food carbon dioxide.

Optimize the use of water and limit the consumption of plastic containers. The drinking water bonus was born with this important objective. This is a tax credit of 50% of the expenses incurred between January 1, 2021, and December 31, 2022, for the purchase and installation of filtration systems, mineralization systems, and cooling or addition systems for food carbon dioxide. Appliances, therefore, are aimed at improving the quality of water for domestic consumption.

The maximum amount of expenses on which the subsidy is calculated is 1,000 euros for each house, in the case of individuals, and 5,000 euros for each property used as a commercial or institutional activity, in the case of businesses, arts, and crafts. and professions and non-commercial entities.

How does it work

To claim the loan bonus the amount of the expenses made must be proven by a commercial document or electronic invoice. The tax code of the person requesting the credit must be reported here. In the case of private individuals, and therefore of subjects other than those carrying out business activities in the ordinary accounting regime, the payment must be made by bank or postal payment or with other payment systems other than cash. The Revenue Agency specifies, however, that for the expenses incurred before the publication of provision number 153000 of 16 June 2021, payments made in any way are reserved: in such cases, it is possible to integrate the invoice or the commercial document proving the expense. noting on the documents the tax code of the applicant for the credit.

The total of the eligible expenses must be communicated to the Revenue Agency. This communication must take place between February 1st and February 28th of the year following the one in which the cost was incurred. Taxpayers must send the form via the web service available in the reserved area or the electronic channels of the Revenue Agency. At this point the bonus can be used to compensate through F24, or, for natural persons not carrying out business activities or self-employment, also in the tax return referring to the year of expenditure and in those of subsequent years until it is fully used. of the bonus.

To monitor and evaluate the reduction in the consumption of plastic containers for drinking water achieved following the implementation of the interventions, in analogy to the provisions on tax deductions for the energy requalification of buildings, the information the interventions carried out are transmitted electronically to Enea. It is up to the National Agency for New Technologies, Energy and Sustainable Economic Development to process the information received and send a report on the results of the interventions to the Minister for the Environment and Protection of the Territory and the Sea, to the Minister for the Economy and of Finance and to the Minister of Economic Development.

Among the bonuses that you can benefit from this year for environmental purposes, there is also the shower and taps bonus. This is a subsidy that aims to reduce water waste and that recognizes a bonus of up to 1,000 euros if the ceramic sanitary ware is changed on existing buildings, parts of existing buildings, or individual housing units, with new reduced-drain appliances. and the taps, the showerheads, and the shower columns with new appliances with limited water flow.

Both the shower and taps bonus and the drinking water bonus are provided for by the 2021 Budget law. For the first, there is time until December 31, 2021; for the second, however, until 31 December next year. In both cases, I see limits are not required to access the measure. The two concessions have in common environmental protection: on the one hand, the aim is to consume less water and on the other to discourage the consumption of plastic bottles.

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