who is responsible and instructions

Water bonus question, we start on February 1, 2022.

Soon it will be possible to submit to the Revenue Agency the communication module of the expenses incurred in 2021 for the purchase and installation of filtration and mineralization systems of drinking water.

It will be a month’s time for sending the electronic application to the Revenue Agency, a necessary step to benefit from the tax credit of 50%, recognized up to 1,000 or 5,000 euros of expenditure.

There expiration is fixed at February 28, 2022. So let’s focus on the instructions to apply and benefit from the drinking water bonus.

Water bonus application starting from 1 February 2022: to whom it belongs and instructions

Operational since January 1st of last year e until 31 December 2022, the drinking water bonus was introduced by the 2021 Budget Maneuver with the aim of encouraging the installation of systems that make it possible to rationalize the use of water and reduce the consumption of plastic containers.

The operating rules for access to the facility have been published by theRevenue Agency with the provision of June 16, 2021, which made the application form and related instructions.

We leave for the expenses incurred during 2021 from 1 February 2022, and the request access to the tax credit can be sent by the end of the month.

There expiration to obtain a discount of 50% of the expenditure incurred is in fact set at February 28, 2022, and again in February of next year it will be necessary to send the communication for the sums incurred in the current year.

To be able to request the water bonus are the natural persons, as well as the holders of VAT number and non-commercial entities (including third sector entities and civilly recognized religious entities), in relation to the costs incurred for the purchase and installation of filtration, mineralization, cooling and / or addition of food carbon dioxide systems for the purpose the qualitative improvement of water for human consumption supplied by aqueducts.

The subsidy is up to the subjects who bear the expenses on owned or held properties, therefore even in the case of rent or loan for use.

Water bonus question, how to get the 50% tax credit

The maximum amount of the subsidized expense is equal to 1,000 euros for individuals, in relation to each real estate unit, ea 5,000 euros for properties used for commercial or institutional activities by holders of a VAT number.

The application for the water bonus must be submitted to the Revenue Agency electronically, using the model attached below, by the beneficiary or through an intermediary.

Drinking water bonus – communication model
Click here to download the file.
Drinking water bonus – instructions for completing the communication
Click here to download the file.

There are two i sending channels of the communication, which can be transmitted:

  • through the web service available in the reserved area of ​​the Revenue Agency website;
  • through the telematic channels of the same Agency.

Once the communication transmission channel is closed, the Revenue Agency will have to define themaximum amount of the tax credit usable, based on the total number of requests received and the spending limit, equal to 5 million euros nodded.

Should the requests exceed the estimated allocation, the recognized credit would therefore be subject to redefinition.

In any case, the amount of the water bonus can be used in tax declaration, or in compensation, by natural persons who do not have a VAT number.

For business or self-employed persons and for other beneficiaries, it will be necessary to use the accrued credit exclusively in compensation, by means of telematic F24 model.

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