The benefit is recognized for water efficiency interventions. It cannot be combined with other discounts.

Objective: to reduce water waste. To encourage the saving of water resources, a water bonus of one thousand euros is granted to individuals. The measure is foreseen by the budget law for 2021. Now the implementing decree of the bonus signed by the Minister of Ecological Transition Roberto Cingolani defines beneficiaries and admission criteria. The text arrived with considerable delay, as it was expected in March. Here's how to get the bonus: The path is illustrated with ten questions and answers.

What is the amount of the water bonus?

The water bonus, aimed at saving water resources, is recognized up to a maximum of one thousand euros for each beneficiary, for the expenses actually incurred from 1 January to 31 December 2021, for water efficiency measures.

Who can benefit from the incentive?

The water bonus is due to natural persons of legal age residing in Italy, holders of property rights or other real rights, or personal rights of enjoyment already registered at the date of submission of the application, on existing buildings, on parts of existing buildings or on individual real estate units. It is up to the replacement of ceramic sanitary vessels with new reduced-drain appliances and the replacement of existing sanitary taps, shower heads and shower columns with new water flow-limiting appliances. In the case of joint holders or holders of real or personal right of enjoyment, it is possible to request the bonus only after a declaration of successful communication to the owner or co-owner of the property of the desire to use it, to be attached to the application to be inserted on the platform.

How many properties can the application be made for?

The application can be submitted for a single property, for a single time and by a single co-owner or holder of real or personal right of enjoyment. The water bonuses are issued according to the temporal order of submission of the applications, until resources are exhausted.

What are the eligible expenses?

Expenses are eligible for the supply and installation of ceramic sanitary ware with maximum discharge volume equal to or less than 6 liters and related discharge systems, including connected plumbing and masonry works and the disassembly and disposal of pre-existing systems. The supply and installation of taps and mixers for bathrooms and kitchens, including devices for controlling the flow of water with a flow rate equal to or less than 6 liters per minute, and shower heads and shower columns with water flow values, is admissible equal to or less than 9 liters per minute, including any connected plumbing and masonry works and the dismantling and disposal of pre-existing systems.

Does the water bonus constitute taxable income?

No, the water bonus does not constitute the beneficiary's taxable income and is not relevant for the purposes of calculating the value of the indicator of the equivalent economic situation.

Can it be combined with other tax breaks?

The water bonus is alternative and cannot be combined, in relation to the same items of expenditure, with other tax concessions relating to the supply, installation and installation of the same assets.

How is the application presented?

The application is presented by registering on the "Water bonus platform", accessible, after authentication, from the website of the Ministry of Ecological Transition. The identity of the beneficiaries, in relation to the data of the name, surname and tax code, is ascertained through Spid, or by electronic Identity Card. Upon registration, the beneficiary provides self-certification substitutive declarations: name, surname, tax code of the beneficiary; amount of expenditure incurred, for which reimbursement is requested; quantity of the asset and specifications of the laying or installation; technical specifications, for each item replaced by water flow limiting appliances, in addition to the specification of the maximum water flow rate (in l / min) of the purchased product; cadastral identification of the property (municipality, section, urban section, sheet, parcel, subordinate) for which a request for reimbursement was presented; declaration of not having benefited from other tax concessions for the supply, installation and installation of the same goods; iban of the beneficiary's bank / postal current account to which the refund is to be credited; indication of the legal title for which the bonus is requested (owner, joint holder, tenant, usufructuary, etc.); attestation of the applicant if not owner or co-owner of the details of the contract from which it derives title; certificate of communication to the joint holder / owner, identified with name, surname and tax code,the desire to benefit from the aforementioned bonus. A copy of the electronic invoice or commercial document containing the tax code of the person requesting the credit is attached to the request for reimbursement. For subjects not required to issue an electronic invoice, the issuance of an invoice or a commercial document, certifying the purchase of the asset, a copy of the bank or postal payment or through other payment systems provided for by article 23, is also considered valid. of Legislative Decree 241/1997, n. 241 (debit, credit and prepaid cards, bank and cashier's checks or through other payment systems). If the checks are unpaid or in any case not payable, the granting of the proxy is considered notmade and the payment omitted. accompanied by documentation from the seller suitable for tracing the transaction to the specific product purchased, as per the model available on the Platform.

Up to what limit are applications eligible for reimbursement?

Requests for reimbursement, correctly completed and accompanied by the necessary documentation, are allowed until the available financial resources are exhausted. The water bonus has an endowment of 20 million euros for 2021, based on the resources recorded in chapter 3076 "Fund for saving water resources" of the forecast of the Ministry of Ecological Transition. Refunds are excluded if the request is incomplete with information or the required attachments. The disbursement of the water bonus is in any case subject to the actual availability of financial resources.

Are there controls and sanctions?

It is the duty of the Ministry of Ecological Transition to supervise the correct functioning of the payment of the bonus. The ministry also intervenes upon notification by Sogei, in the event of different uses or violations of the rules, for the revocation and recovery of the benefit paid, without prejudice to the additional penalties provided for by current legislation.

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