Mosquito net bonus 2023

Also for 2023 the Mosquito Net Bonus has been extended, the tax relief on the purchase of mosquito nets, linked to energy improvement, which allows a tax relief for expenses incurred by 31.12.2024, through a 50% Irpef or Ires deduction. The amount must be advanced: it is subsequently recovered in 10 equal annual installments through the tax returns of the years after that of the purchase and installation of the mosquito nets. The expenses allowed as a deduction are those incurred both for the actual purchase and for the installation. The maximum amount covered until 31.12.2024 is 60,000.00 Euros, but not all mosquito nets can be deducted.

Requirements of the deductible mosquito nets:

• The mosquito nets must be fixed in a stable manner (removable mosquito nets are not included in the deduction);
• Mosquito nets must protect a glass surface;
• Mosquito nets must be adjustable;
• Mosquito nets must have the CE mark;

Mosquito nets must be considered sunscreens; ENEA considers the insect screen mesh as a sunscreen only on condition that the total Gtot value between the insect screen and the window is less than 0.35, this situation occurs only when the insect screen is combined with type D windows, with double glazing 4 /16/4 with argon gas.

Properties eligible for the tax deduction of mosquito nets

The deduction is due to properties of any cadastral category such as residential homes, bars, shops, hotels, restaurants or offices. However, properties under construction or similar situations are excluded, such as in the case of expansions, the properties must already exist.

Beneficiaries of the 2023 Mosquito Net Bonus

The subjects who can benefit from the 2023 Mosquito Net Bonus are all natural or legal persons who own the property in any capacity.

How to get the mosquito net bonus according to the Revenue Agency?

It is necessary to keep the purchase invoices made out to the company that carries out the installation of mosquito nets and windows and the related bank transfer from a current account held in the name of the person or company in question.