The Mosquito Net Bonus does not exist: it is highly publicized, but in reality it is not a bonus in itself, and it is important to specify it and be precise about this, because not all mosquito nets are deductible.
Indeed, what it is advertised as Mosquito Net Bonus it is actually simply the good old Ecobonus, which however, as we know, is valid for energy efficiency interventions… So what do mosquito nets have to do with it? Nothing, in fact they cannot fall under this benefit unless they meet specific requirements. In that case, in fact, they can be classified as sunscreens, and the mosquito nets therefore become deductible with Ecobonus, at 50%.
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Ecobonus for mosquito nets: instructions
When mosquito nets meet certain requirements they can be qualified as sunscreens and therefore fall within the Ecobonus. In fact, ENEA specifies that “the purchase and installation of solar shading and/or mobile blackout technical closures listed in Annex M to Legislative Decree 311/2006 are facilitated, mounted integrally with the building envelope or its components and installed inside, outside or integrated with the glass surface”.
We remind you that the Ecobonus consists of an IRPEF deduction of the total expenses incurred, with a maximum allowable deduction limit equal, in this case, to 60 thousand euros per real estate unit (because it concerns solar shading). The tax relief is recovered in 10 years. From 2025, the deduction rate is 50% for interventions on the first home owned; interventions carried out on second homes, or carried out and paid for by cohabiting family members or by the owners of the property, such as tenants or borrowers, only qualify for the basic rate of 36%.
The costs for the removal of any pre-existing systems and other ancillary works are also deductible, as is the fee for any professional appointed to prepare the ENEA paperwork, which is mandatory (under penalty of losing the benefit). We remind you that the simple replacement of components (for example changing the mosquito net) is not deductible.
Properties eligible for the deduction
OK for properties of any cadastral category as long as they exist, regularly registered and up to date with the payment of the relevant taxes. So yes to residential buildings, offices, bars, restaurants, shops, hotels etc.
Properties under construction or similar (extensions, etc.) must be excluded from this list.
Mosquito net requirements for Ecobonus
The sun screens, and therefore in this case the mosquito nets, must:
- be fixed in a stable manner to the building, and therefore cannot be freely assembled and dismantled on occasion;
- protect a glass surface (window, glass door);
- be adjustable, i.e. allow the user to manage them according to solar radiation (raise/lower, open/close);
- comply with national and local regulations regarding energy efficiency;
- be CE marked.
ENEA then specifies that for “sun shading” (for example awnings, Venetian blinds, roller blinds, arm awnings) orientations from EAST to WEST passing through SOUTH are permitted, and therefore NORTH, NORTH-EAST and NORTH-WEST are excluded (for “blackout closures”, for example shutters, roller shutters, roller shutters, all orientations are permitted).
When is mosquito netting solar screening?
The solar shading must have a value of the total solar transmission factor coupled to the type of glass of the protected glass surface less than or equal to 0.35 evaluated with reference to type C glass according to the UNI EN 14501 standard.
In the case of mosquito nets, ENEA considers them solar screening provided that the overall Gtot value between mosquito net and glass is therefore equal to or less than 0.35. Try viewing the value in this reference table.
Bonus for mosquito nets, deductible expenses
You can benefit from the mosquito net bonus on the installation of sun screens by deducting the costs actually incurred for:
- supply and installation of screening systems and/or technical blackout closures;
- possible dismantling and disposal of old shielding;
- temporary and accessory works;
- professional services necessary for the realization of the works and the necessary technical documentation.
Bonus for mosquito nets, practical example
Let’s take an example to understand how to count the deduction foreseen by the Ecobonus (50% in case of intervention by the owner on a residence), with compliance with all the requirements listed above), which occurs with equal amounts for a period of 10 years.
- TOTAL COST INCURRED: €3000
- TOTAL DEDUCTION: €3000 x 50% = €1500
- ANNUAL DEDUCTION: €150/year for 10 years
However, if the owner proceeds to install mosquito nets (with the right requirements) in the second home, or if, for example, the rented tenant intervenes:
- TOTAL COST INCURRED: €3000
- TOTAL DEDUCTION: €3000 x 36% = €1080
- ANNUAL DEDUCTION: €108/year for 10 years
Bonus for mosquito nets, sending ENEA documentation
Since this is in fact an Ecobonus, to access the deduction for the installation of mosquito nets it is necessary to send the data of the intervention to ENEA. The communication to ENEA, which is therefore mandatory (under penalty of losing the benefit), must be carried out within 90 days of the completion of the works or of their testing.
Resolution 244/E of 2007 of the Revenue Agency specified that the deadline for sending the documentation starts from the day of the final “testing” of the works. This test can also be carried out by the company that carried out the work (for example, the declaration of conformity made pursuant to Ministerial Decree 37/08 for interventions on the systems or other specifically drawn up documentation is valid as the test report)
Documentation to be kept
On the technical side it is necessary to keep:
- Certification of the supplier, manufacturer or assembler certifying compliance with the requirements to obtain the mosquito net bonus;
- Original of the documentation signed and sent via web to ENEA;
- Component technical data sheets.
On the administrative side, however, it is necessary to maintain:
- Invoices relating to expenses actually incurred.
- Receipt of the bank or postal transfer having as reason the correct reference, the number and date of the invoice, the data of the person requesting the deduction and those of the beneficiary of the transfer.
- The receipt of the shipment made to ENEA (i.e. the Cpid code) which guarantees the transmission of the documentation.
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