Mosquito net bonus 2024, how it works, who is entitled to it and the requirements to get it

Mosquito net bonus 2024, how does it work? A real mosquito net bonus does not exist but the installation and purchase of the latter is part of other bonuses for the renovation and improvement of the energy efficiency of the house.
The expense can also be increased to 50% with the renovation bonus: in this case, although an improvement in energy performance is not required, simply replacing or installing the mosquito nets is not enough and must also be accompanied by the renovation of the property.
If you choose mosquito nets with solar shielding, the expense is included among the interventions that can be facilitated with the ecobonus (even without renovation of the property) and with the superbonus.
To be entitled to the deduction, which covers at least half of the expense incurred, certain requirements must be met.
We remind you that the ecobonus and the restructuring bonus have been extended throughout 2024 without any changes compared to previous years, while the superbonus has undergone profound changes, not only on the deduction rate which has fallen to 70%.
The reimbursement of the expense incurred occurs in 10 annual installments of the same amount in the tax returns for the following 10 years for the ecobonus and restructuring bonus and in four installments of the same annual amount for the superbonus.
But even though it is a reimbursement that occurs over a very long period of time, it is always worth taking advantage of it, especially if the expense must be borne in any case.
Let's try to understand, however, how the 2024 mosquito net bonus works, who is responsible for requesting it and what the conditions are for being entitled to the deduction and at what rate.
Mosquito net bonus 2024 Mosquito net bonus 2024 with ecobonus, requirements How does the mosquito net bonus work in 2024 Who is entitled to the deduction of the mosquito net bonus? Eligible expenses for mosquito net bonus 2024 Mosquito net bonus with superbonus 2024 Mosquito net bonus 2024: communication to ENEA and documents to be kept Mosquito net bonus 2024 with ecobonus, requirements As we have said, there is no real bonus for mosquito nets, in the sense that it cannot benefit from the tax deduction only for the replacement of individual components, but installation or replacement can still be carried out if specific characteristics are present.
It is necessary that the mosquito nets purchased comply with certain requirements: they must have the CE marking, therefore the certification that the product complies with community health and safety standards; they must have a Gtot value of less than 0.35, certified by an authorized body; they must protect a glass surface (window, glass door) that is exposed in any case (even to the north); they must be fixed in a stable manner; they must be applied to the outside of the window, inside or integrated into the frame; they must be adjustable, to allow the user to manage them according to solar radiation (raise/lower, open/close).
The most difficult requirement to satisfy is the Gtot value of less than 0.35, i.e.
the parameter with which the mosquito net's ability to shield sunlight is determined.
The consequence of the shielded house, in fact, is the improvement of the energy efficiency of the property, given that less air conditioning and air conditioning would be used.
read also Ecobonus 2024, how it works, deduction, jobs allowed? Guide on how to request it How the mosquito net bonus works in 2024 If the mosquito net meets the above requirements, the taxpayer is entitled to a deduction equal to 50% of the expenditure incurred up to the maximum threshold of 60,000 euros.
The maximum spending limit includes: the purchase and installation of screening systems; the removal of any pre-existing systems; other ancillary works; the fee of the professional in charge of ENEA communication.
The taxpayer recovers the deduction through ten annual installments of the same amount.
Properties of any cadastral category are included in the deduction, provided they are regularly registered in the register and up to date with the payment of taxes.
However, properties under construction or similar are excluded.
To give a practical example, let's take the owner of a property who incurred the expense of 8,000 euros for the installation of mosquito nets with solar shielding, which improve the energy class of the building.
The deduction to which he is entitled is equal to 50% of the expenses and, therefore, 4,000 euros which he recovers in installments of 400 euros per year for the following ten years.
read also Bonus fixtures 2024 to change doors or windows, what are the possibilities? Who is entitled to the mosquito net bonus deduction? Natural and legal persons who own the property subject to the intervention can benefit from the 50% deduction due for the mosquito net bonus.
Anyone who has a real right of enjoyment of the property can request mosquito net bonuses, be it private homes, commercial or production premises.
Therefore, if natural persons are subject to Irpef, the recipients of the deduction are: owner; naked owner; usufruct or other real right; tenant; bailee; condominiums for the common areas.
The legal entities, however, recover the IRES deduction, and are: companies; those who use the property for the exercise of professional activities; associations between professionals; public and private bodies that pay IRES; Social housing and bodies with the same purposes.
Eligible expenses for the 2024 mosquito net bonus.
What expenses are included in the 50% deduction provided for by the ecobonus? The same were listed in the Ministerial Decree of 6 August 2020 in article 5 and include: the purchase of sun screens/mosquito nets; the installation of the same; possible dismantling and disposal of mosquito nets already present; supply and implementation of mechanisms that allow automatic adjustment and control of shielding; professional service, such as the provision of the necessary technical documentation; any temporary and ancillary works.
Mosquito net bonus with superbonus 2024 The mosquito net bonus, as anticipated, can also be requested using the super bonus which, although it offers a higher deduction rate (70%), requires that the replacement of mosquito nets is also accompanied by interventions more incisive in the property.
For example, the installation of mosquito nets can also be accompanied by the replacement of fixtures with different materials and of a different type.
In fact, with the superbonus, the energy performance of the property is always required to increase by 2 classes.
In this case, however, we will have to rely on the new rules envisaged for this benefit in 2024.
Mosquito net bonus 2024: communication to ENEA and documents to be kept.
The works must be paid by bank transfer, or online postal or bank transfer, and kept for at least ten years the following documents: invoices and receipts; copy of the wire transfer receipt or online bank transfer; supplier (or manufacturer or assembler) certification certifying compliance with the technical requirements; original documentation sent to ENEA, duly signed; technical data sheets of the components and/or supplier certification; receipt of the shipment made to ENEA.
The taxpayer who wants to benefit from the deduction must in fact send the communication to ENEA within 90 days of the completion of the works.
read also Enea 2024 Communication: what it is, how to do it and who it is aimed at