Drinking water bonus 2022, when and how to request it – idealista / news

The drinking water bonus 2022 is a facility aimed at rationalization of the use of water and to reduction in the consumption of plastic containers. There Budget Law 2022 it extended the measure by one year, therefore until 2023. But how to request it?

Drinking water bonus 2022, what the Revenue Agency says

The drinking water bonus 2022 it’s a tax credit of 50% of the expenses incurred from 1 January 2021 to 31 December 2023 for the purchase and installation of systems of:

These systems are aimed at improving the quality of water for human consumption supplied by aqueducts.

Drinking water bonus tax credit, the maximum amount of expenses

L’maximum amount of expenses on which to calculate the drinking water bonus 2022 is fixed at:

  • 1,000 euros for each property, for individuals;

  • 5,000 euros for each property used for commercial or institutional activity, for businesses, arts and professions and non-commercial entities.

The amount of expenses incurred must be documented by a electronic invoice or a business document in which the tax code of the person requesting the credit is reported.

For private individuals – and in general subjects other than those carrying out business activities under ordinary accounting – the payment must be made with bank or postal payment or with other non-cash payment systems.

But for the expenses incurred before the publication of Provision no. 153000 of 16 June 2021 are subject to payments made in any way and it is possible to integrate the invoice or commercial document certifying the expense by noting the tax code of the applicant on the documents.

The bonus can be used clearing via F24, or, for natural persons not carrying out business activities or self-employment, also in the tax declaration referring to the year of expenditure and in those of subsequent years until the bonus is fully used.

Drinking water bonus, communication to the Revenue Agency

The amount of eligible expenses must be communicated to the Revenue Agency between 1 February and 28 February of the year following the one in which the cost was incurred. The communication must be made by sending the form through the web service available in the reserved area or the telematic channels of the Revenue Agency.

Drinking water bonus, transmission to Enea

Information on interventions related to drinking water bonus 2022 they must be transmitted electronically to Enea.

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