What to do to get the drinking water bonus? This is the 50% off% provided for by the 2021 Budget Law for those who purchase systems for improve water quality to drink at home or in the company, and consequently reduce the consumption of plastic.
The bonus is valid for purchase and install systems for filtering, mineralization, cooling and / or addition of food carbon dioxide, thus allowing to recover half of the amount spent between 1 January 2021 and 31 December 2022.
The instructions to claim the bonus, as well as the template for the communication to be sent by February 2022, were approved with the provision of the Revenue Agency of 16 June.
Drinking water bonus: how it works and who can request it
The purpose of the drinking water bonus is to incentivize the purchase of systems suitable for improvement of the quality of drinking water both at home and in the company, and consequently drastically reduce the use of plastic bottles.
The Budget Law 2021 it therefore set up a tax credit of 50%, reserving a budget of 5 million euros for the measure.
It bonus may be required gives:
- natural persons;
- subjects carrying out business activities, arts and professions;
- non-commercial entities, including third sector entities and civilly recognized religious entities.
The tax credit is equal to 50% of the expenses incurred up to a maximum of:
- 1.000 euro for individuals for each property;
- 5.000 euro for each property used for commercial or institutional activities, for businesses, arts or professions and non-commercial entities.
As specified by the provision of June 16 of the Revenue Agency, probably the amounts they will come reparameterati whereas the maximum expenditure ceiling is 5 million euros, based on the communications submitted.
- Provision AdE – June 16, 2021
- Definition of the criteria and methods of application and use of the tax credit for the purchase and installation of filtering, mineralization, cooling and addition systems of food carbon dioxide E290, for the qualitative improvement of the water intended for human consumption supplied from aqueducts, referred to in article 1, paragraphs 1087 and 1089, of law no. 178
Drinking water bonus: how to apply and notify revenue
To obtain the drinking water bonus, a communication of the expenses incurred must be sent to the Revenue Agency, but the times are long: the time span is in fact from 1st to 28th February 2022.
The communication form must be completed following the instructions provided by the Revenue Agency.
- 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.
The communication must be submitted electronically to the Agency itself through:
- the web service available in the reserved area of the Agency’s website;
- the telematic channels of the Revenue Agency, in compliance with the requirements defined by the technical specifications.
Following the presentation of the communication, a receipt is issued certifying its taking
in charge or the rejection following formal checks of the data contained therein.
How to pay to get the drinking water bonus
To obtain the drinking water bonus it is necessary to pay the expenses by traceable means. For this reason, purchases must be documented by an electronic invoice or a commercial document showing the tax code of the person requesting the credit.
For private individuals and in general for subjects other than VAT numbers in the ordinary accounting regime, the payment must be made with bank or postal payment, or with other non-cash systems.
Anyone who has incurred expenses valid for the tax credit before the publication of the provision in question can integrate the invoice or the commercial document certifying the expense noting the tax code on the documents of the credit applicant.
Once the bonus has been obtained, it can be used in compensation through F24, or, for individuals who do not carry out business activities or self-employment, also in the tax return referring to the year of expenditure and in those of subsequent years up to full use of the bonus.