Corporate Works

Drinking water bonus 2021: a 50% tax credit


water With the provision of June 16, 2021, the ItaliaIn nland Revenue set the operating rules for obtaining the 2021 drinking water bonus.

Drinking water bonus 2021 in Italy : what it is

To rationalize the use of water and reduce the consumption of plastic containers, there is a tax credit of 50% of the expenses incurred between 1 January 2021 and 31 December 2022 for the purchase and installation of systems of filtration, mineralization and cooling and / or addition of food carbon dioxide aimed at improving the quality of water for human consumption supplied by aqueducts. The maximum amount of expenses on which to calculate the subsidy is set at 1,000 euros for each property, for individuals and 5,000 euros for each property used for commercial or institutional activity, for businesses, arts and professions. and non-commercial entities. The information on the interventions will be transmitted electronically to Enea.

How to apply for the 2021 drinking water bonus

The amount of the 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 by sending the form via the web service available in the reserved area or the telematic channels of the Agency of Revenue (Agenzia delle Entrate). Download form and notice here.

After that, the bonus can be used in compensation 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 the full use of the bonus.