It has also been confirmed for 2021 the bonus mosquito nets, which as part of the 50% eco-bonus allows the purchase of new window devices. By themselves, mosquito nets are not normally subject to tax relief, but if equipped with solar shading and consequently improving the energy efficiency of the house, they can be part of this bonus system.
Bonus Mosquito nets: how much you can save and who can request it
The mosquito net bonus applies on a maximum expense of 60 thousand euros, which includes the costs for the purchase and installation, the removal of the old one and all ancillary works: it must be carried out by next January 31st and corresponds to a tax deduction with tax reduction (Irpef or Iref) of the 50%.
The bonus is not applicable to all types of mosquito nets, in fact in order to be eligible for this concession they must have some precise characteristics: be fixed and not removable, be mounted on glass doors or windows, be adjustable to change the intensity of the solar filter, be made in line with the standards that regulate energy efficiency, have CE marking, guarantee solar shading respecting the needs of thermal transmittance U and have a Gtot value greater than 0.35.
Everyone can apply for the 2021 mosquito nets bonus owners of properties of any cadastral category, both natural and legal persons, the naked owners and all those who have the right to enjoy the property, provided that it is already existing and not under construction. Also those who are rented can access the tax relief, upon agreement with the owner of the property and taking charge of all expenses. As for the condominiums, can access the benefits for the common parts while private individuals must have the approval of all tenants to be able to act on their apartment.
