Thanks to the 2024 mosquito net bonus, you can have a 50% deduction on expenses incurred as long as certain requirements are met and the models installed improve the energy performance of the property
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The mosquito net bonus 2024 offers an advantageous opportunity for those who wish to improve the comfort of their homes and protect them from annoying insects. This incentive allows you to obtain a 50% deduction of the expenditure incurred for the purchase and installation of mosquito nets, with a maximum deduction limit of 30,000 euros on a maximum expenditure of 60,000 euros per real estate unit spreadable over 10 years.
Finally, as regards deductible expenses, the following are included cost of mosquito netstheir installationit disassembly and it disposal of old mosquito nets (if present), as well as auxiliary works, professional services and any municipal charges and taxes.
Installing mosquito nets that comply with the required requirements not only protects against insects, but also helps to maintain the internal temperature of buildings and reduce dependence on heating or cooling systems, ensuring a healthier and more comfortable environment for the inhabitants.
Be careful to meet all requirements
However, for the installed mosquito nets to be eligible to benefit from the bonus, they must meet certain requirements. First, they must be characterized by specifications energy performancethus contributing to the efficiency of the property.
Furthermore, they must be of two specific types: those with solar shading and with a GTOT index less than 0.35%. This parameter indicates the ability to shield sunlight in combination with glass and represents a crucial element to guarantee maximum energy benefit.
But the list of requirements doesn’t end there. In addition to this, in fact, mosquito nets must be comply with European regulations and carry the CE mark. They must be permanently fixed and adjustable (therefore not removable) and protect a glass surface, such as windows or French windows. All these indications are essential to ensure that mosquito nets actually contribute to the energy efficiency of the building and guarantee effective protection against insects.
To obtain the tax deduction, it is important that the payments relating to the expenses incurred for the purchase and installation of mosquito nets are traceable and therefore they must have been made via bank transfers or credit/debit card payments. They must also be reported on the payment document taxpayer’s tax code or the VAT number of the beneficiary, the invoice details (date and number) and the reason for payment.
Finally it is necessary send a communication to the National Agency for new technologies, energy and sustainable economic development (AENEAS) within 90 days of testing the works, containing a descriptive sheet of the intervention and all the required details.
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Source: ENEA
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