50% tax deduction mosquito net bonus: how does it work and what are the requirements?
Mosquito nets are deductible at 50% if they have particular requirements, in particular according to the Revenue Agency only when the mosquito net is considered solar shielding. To achieve this you will need to install stained glass windows. If you only install mosquito nets you will not be entitled to the deduction.
What I wrote to you above is already the extreme summary. In fact, the tax relief on the purchase of mosquito nets, linked to energy efficiency, has also been extended for 2021. The bonus allows a tax relief for expenses incurred by 31 December 2025 and is realized in a 50% Irpef (or Ires) deduction.
What are the 50% deductible mosquito nets models?
As mentioned earlier, the Revenue Agency clarified that the mosquito nets must also act as a solar shield. To do this, they must comply with the U thermal transmittance requirements and have a Gtot value, which indicates the solar factor, greater than 0.35. A concept that we will deepen in the course of this guide to the 2025 insect screen bonus.
If you are interested in the topic of
insect screens bonus 2025, continue reading this guide: I will explain in detail what are the requirements to have a
50% tax deduction on insect screens , according to the provisions of the Revenue Agency. You will see that in the end I will remove all doubts about it.
First of all, I will ask you immediately if you are interested in buying
customized mosquito nets for sale online. In this case on Windowo you can find many models for doors and windows at discounted prices. Visit the dedicated category and discover many unmissable offers.
Mosquito nets with 50% tax deduction: what is it and how does it work?
The summer season is about to begin and for this reason I have decided to write a guide on the tax deduction of mosquito nets in the course of 2021. In fact, the deduction of mosquito nets is a topic that can be complicated, if not addressed in the correct way.
If you want to install new mosquito nets on the windows or doors of the house you may have heard of the
mosquito nets bonus , that is, the possibility of deducting the mosquito nets at 50%. This 50% tax deduction would allow you to receive a refund from the Revenue Agency. For example, if the mosquito nets cost € 5,000, you would save € 2,500. As you can well understand, this is a really interesting proposal that is worth investigating.
I must start immediately by making some clarifications: not all mosquito nets can be deducted. Indeed,
simple mosquito nets do not benefit from the deduction . In fact, mosquito nets must meet certain requirements that we will now go together to see.
Are mosquito nets deductible? Here are the requirements
2021 mosquito nets bonus: you are entitled to a 50% tax deduction on the mosquito nets you install only if they meet all the following requirements that I am going to list:
- Mosquito nets must be firmly fixed , for example, removable mosquito nets are not part of the deduction. You will necessarily have to install fixed mosquito nets and which cannot be assembled and disassembled on occasion;
- Mosquito nets must protect a glazed surface (French door or window). This requirement is easily achievable, since mosquito nets are installed to protect windows and French windows;
- Mosquito nets must be adjustable , i.e. they allow you to raise or close them depending on the presence of the sun. Also in this case it is a feature common to many mosquito nets;
- Mosquito nets must have the CE mark ;
- Mosquito nets are to be considered solar shading. To comply with this requirement, the Gtot value between the mosquito net and the window must be less than 0.35. Simply stated, this result can only be achieved if, together with the mosquito net, you also mount double glazing of type D n. 4/16/4 equipped with argon gas. The last requirement, that is the Gtot limit, was inserted by ENEA : in the absence of this requirement, the cost of the mosquito net is not deductible.
Conclusions: to be entitled to the deduction, you must also install new windows. So if you only install the mosquito nets, then you are not entitled to the deduction.
Attention: you cannot be entitled to the deduction if you only replace the individual components of the mosquito net , for example if you only replace the screens.
When is the mosquito net considered a sunscreen?
You can benefit from the mosquito nets bonus on the installation of the so-called sun screens, deducting the costs incurred. This is why it is important to know when a mosquito net is considered solar shading, this is the whole question of the 50% mosquito net tax deduction.
ENEA considers the net of mosquito nets a
solar shield only provided that the
total Gtot value between the mosquito net and the window is less than 0.35 . As mentioned before, this situation occurs only when the mosquito net is combined with type D windows, with double glazing 4/16/4 with argon gas.
Properties allowed for the tax deduction of mosquito nets
At this point you are probably wondering which properties are eligible for deduction. The deduction is up to properties of
any cadastral category such as residential homes, bars, shops, hotels, restaurants or offices. However, properties under construction or similar situations such as in the course of expansions are excluded, the properties must already exist.
Deductible mosquito nets: who are the beneficiaries?
The subjects who can benefit from the 50% tax deduction are
all natural or legal persons who own the property in any capacity. For example owners, tenants, condominiums (for example in the case of installing a mosquito net in a common area).
Bonus amount of mosquito nets 2025
The deduction is 50% on the costs incurred for the installation of the solar shading. This IRPEF refund (or IRES if you are a company) will be divided into 10 annual installments. For example, if you spend 4000 euros on mosquito nets and windows you will be entitled to a refund of 2000 euros in 10 installments of 200 euros per year.
How to get the mosquito nets bonus according to the Revenue Agency?
As I said earlier, private consumers are entitled to the
IRPEF refund with the tax return, while companies
are entitled to the IRES refund . In both cases, the purchase invoices must be kept in the name of the company that carries out the work of installing mosquito nets and windows and the relative speaking transfer from a current account in the name of the person or company in question.
Sending ENEA documentation for tax deduction of mosquito nets and windows
To be entitled to the tax deduction, you must send a communication to ENEA, a national body operating in the energy and environmental sector. The communication must be
sent through the specific Ecobonus Enea page within 90 days from the acceptance of the works (Agenzia delle Entrate, res. N. 244 / E / 2007). The test can also be done by the company that did the work. The declaration of conformity issued by the company and made pursuant to Ministerial Decree 37/08 is also valid as the test report.
Who can send the ENEA communication for the deduction of mosquito nets?
The ENEA communication for the tax deduction of mosquito nets and windows can be carried out by:
- Beneficiary of the tax deduction who paid for the intervention (if the beneficiaries are more than one, such as two spouses co-owners of the property who have incurred both expenses, the return must be completed by only one of the two)
- Administrator of the condominium for interventions concerning the condominium parts, such as mosquito nets installed on shared parts;
- Intermediary : qualified firms that fill out the declaration on behalf of the subjects indicated above and that offer the service of sending ENEA communications.
If you are the beneficiary and you want to communicate to ENEA yourself, you must first register on the website
https://ecobonus2020.enea.it by clicking the registration button and entering the data you will be asked for.
Tax deduction mosquito nets: which documents to keep?
In the event of any checks by the Revenue Agency on deductible mosquito nets, I recommend that you continue to
keep the following documents in the long term :
- Test report and declaration of conformity (often they are the same document);
- Original of the ENEA communication correctly signed;
- Receipt of the ENEA communication (CPID code which guarantees the correct transmission of the documentation);
- Invoices relating to the various expenses incurred;
- Receipt of the transfer by speaking.
Mosquito net tax deduction: our conclusions
As we have seen together, having a 50% tax deduction on the mosquito net is not exactly a simple thing. This is because mosquito nets can be considered solar shielding only by replacing the windows (in type D, with double glass 4/16/4 and with argon gas).
If you found this guide on mosquito net tax deduction interesting, you might like this too:
Eco-bonus 110% on windows: are they included? Read the full article on Windowo's blog.
