Even in 2024, it is possible to benefit from the mosquito net bonus, a tax advantage in the form of a deduction on the purchase and installation of sunscreen mosquito nets. This bonus is part of the deductions provided by the Ecobonus, aimed at improving the energy efficiency of homes. In this detailed guide, we explain what the mosquito net bonus is, who can claim it, how it works and which mosquito net models are eligible for
the deduction.
Table of Contents:
What is the 2024 Mosquito Net Bonus?
The mosquito net bonus is an IRPEF tax deduction (or IRES for non-physical individuals) equal to 50% of the expenses incurred for the purchase and installation of mosquito nets with sunscreen. This benefit is one of those provided by the Ecobonus, with a maximum spending limit of 60,000 euros per real estate unit. In addition, if the installation of the mosquito nets is related to a thermal insulation or seismic safety intervention covered by the Superbonus, the
deduction can reach 70%.
How to Get the 2024 Mosquito Net Bonus
To obtain the mosquito net bonus, it is necessary to submit an application to ENEA through the dedicated website, filling out the descriptive sheet of the intervention within 90 days from the end of the work or the test. After that, the deduction can be entered in the tax return. Beneficiaries can choose between
:
- Pre-filled 730 model: where the deductions due will be reported automatically.
- Ordinary 730 model: in which the deduction must be entered in the appropriate section (line E8-E10).
- Personal Income Model (formerly Unico): where expenses must be indicated in lines from RP8 to RP13.
When You Can Deduct Mosquito Nets
The mosquito net bonus can be requested for buildings that already exist, stacked or with a request for stacking in progress, and in good standing with the payment of any taxes. It is not necessary to have a specific ISEE to access the bonus. The deduction is due to all taxpayers who
:
- They incurred expenses for energy upgrading interventions falling under the Ecobonus.
- They carried out the installation of mosquito nets as an intervention related to thermal insulation work or seismic safety (Superbonus).
- They are owners or holders of real rights to residential real estate units or to common parts of residential buildings.
Which mosquito nets are included in the bonus
Not all mosquito nets are eligible for the deduction. Admissible mosquito nets must
meet specific requirements:
- CE marking: the product must comply with European safety and health standards.
- Protection of exposed glass surfaces: they must be installed on glazed windows or doors.
- Gtot value lower than 0.35: certified according to UNI EN 14501.
- Fixed installation: the mosquito nets must be securely attached outside, inside or integrated into the window.
- Adjustability: the mosquito nets must be adjustable.
Expenses Eligible for the Mosquito Net Bonus
Deductible expenses include:
- Supply and installation of sunscreens or technical blackout closures.
- Dismantling and disposal of existing systems.
- Installation of automatic screen adjustment mechanisms.
- Professional services necessary for carrying out the intervention (technical documentation, construction management).
- Ancillary and provisional works.
How the Mosquito Net Bonus works
The mosquito net bonus translates into a 50% personal income tax discount, divided into 10 annual installments of the same amount, on a maximum of 60,000 euros of expenditure per real estate unit. For example, for an expense of 5,000 euros, the total deduction will be 2,500 euros, or 250 euros per year for 10 years. If the discount is obtained through the Superbonus, the deduction rises to 70% and the recovery takes place in 4 annual installments
.
Bonus Mosquito Nets Without Renovation
It is possible to request the mosquito net bonus even without simultaneous renovation, as long as the mosquito nets meet the sunscreen requirements established by the regulations. However, if requested as part of the Superbonus, the intervention must be part of a renovation or energy improvement project for the building
.
Expiry of the 2024 Mosquito Net Bonus
The deadline for applying for the mosquito net bonus is September 30, 2024 for those who submit the 730 model or the pre-filled tax return. For individuals using the 770 model, the deadline is October 31, 2024.
Documents to Keep
To benefit from the bonus, you must keep:
- The descriptive form of the intervention sent to ENEA.
- The technical certification drawn up by a qualified professional.
- The technical data sheets of the components and the CE marking.
- Invoices, payment receipts and documents relating to expenses incurred.
These documents must be kept for at least 5 years.
The 2024 mosquito net bonus offers an opportunity to improve the energy efficiency of your home by saving costs thanks to tax deductions. It is important to follow the procedures carefully and keep all the necessary documentation to obtain the maximum benefit.
