Drinking Water Bonus, even lower reimbursement this year: 6.45%


Emma Potter

Update March 25, 2024: As we have seen, until February 28th it was possible to send communications relating to expenses incurred in 2023 for thepurchase of systems that improve the quality of drinking water and benefit from the so-called Drinking Water Bonus.

The Drinking Water Bonus (or Bubbles Bonus), we remind you, consists of a tax credit for the purchase and installation of systems to improve the quality of drinking water, at home or in your company >> here all the details (this bonus is not to be confused with the 1000 euro water bonus for replacing sanitary fixtures with new low-flush appliances and taps).

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As mentioned, after making the request through the Revenue Agency channels, the bonus can be used in compensation via F24or, for natural persons not carrying out business activities or self-employment, also in the tax declaration referring to the year of expenditure and in subsequent years until the bonus is fully used.

Now Revenue, as last year and the previous year, with a provision dated March 22nd, has announced that, due to the high number of requeststhe tax credit percentage actually achievable has been reduced (and is therefore not 50%), and even more than last year.

Drinking Water Bonus 2023 at 6.4500%

The Revenue Agency has in fact communicated that the total amount of tax credits requested based on the communications validly submitted from 1 February 2024 to 28 February 2024 (with reference to expenses incurred from 1 January 2023 to 31 December 2023) was equal to 23,255,702 eurosin front of 1.5 million euros of available resourceswhich constitute the annual spending limit.

Therefore the percentage of the tax credit actually usable by each beneficiary is equal to 6.4500% (1,500,000 / 23,255,702) of the amount of credit requested. Last year it was 17.9005%and the year before that 30.3745%).

In any case, the total amount of expenses cannot exceed 1000 euros for each real estate unit for natural persons not carrying out economic activities and, for other subjects, a 5000 euros for each property used for the activity.

Each beneficiary can view the tax credit available through your own tax drawer accessible from the reserved area of ​​the Revenue Agency website.

Drinking Water Bonus Tax Code

To allow beneficiaries to use the tax credit as compensation via the F24 payment model, AdE resolution n. 17/E of 2022 established the following tax code:

6975Tax credit for the purchase of drinking water filtering systems – article 1, paragraphs 1087 to 1089, of law 30 December 2020, n. 178.

The tax code is displayed in the “Treasury” section, corresponding to the sums indicated in the “compensated credit amounts” column, or, in cases where the taxpayer must proceed with the repayment of the benefit, in the “debit amounts paid” column.