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Crédit d’impôt 50% pour les dépurateurs d’eau

eau

Bonus eau potable 2021 en italie : qu’est-ce que c’est et comment ça marche

Avec la disposition du 16 juin 2021, le Fisc italien a fixé les règles de fonctionnement pour l’obtention du bonus eau potable 2021.

Prime ou bonus eau potable 2021 : qu’est-ce que c’est ?

Pour rationaliser l’utilisation de l’eau et réduire la consommation de contenants en plastique, il existe un crédit d’impôt de 50 % des dépenses engagées entre le 1er janvier 2021 et le 31 décembre 2022 pour l’achat et l’installation de systèmes de filtration, de minéralisation et de refroidissement et/ou ajout de dioxyde de carbone alimentaire visant à améliorer la qualité de l’eau pour la consommation humaine fournie par les aqueducs.

Le montant maximum des dépenses sur lesquelles calculer la subvention est fixé à 1.000 euros pour chaque bien, pour les particuliers et à 5.000 euros pour chaque bien utilisé pour une activité commerciale ou institutionnelle, pour les entreprises, les arts et professions et les personnes morales non marchandes.

Les informations sur les interventions seront transmises par voie électronique à l’Enea.

Comment demander le bonus eau potable 2021

Le montant des dépenses éligibles doit être communiqué à l’Administration fiscale entre le 1er février et le 28 février de l’année suivant celle au cours de laquelle les dépenses ont été engagées en envoyant le formulaire via le service web disponible dans l’espace réservé ou les canaux télématiques de la Agence du revenu. Téléchargez le modèle et la notice ici.

Modèle pour le bonus
Modèle pour le bonus

Après cela, le bonus peut être utilisé en compensation via F24 (la déclaration d’impôt) ou, pour les personnes physiques n’exerçant pas d’activités commerciales ou indépendantes, également dans la déclaration fiscale se référant à l’année de la dépense et dans celles des années suivantes jusqu’à la pleine utilisation des la prime.

 

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