Per defend themselves from the insects that begin to arrivethanks to the season, one of the most practical and most sustainable solutions, is the installation of mosquito nets on the windows. The good news, is that even in 2025 it will be possible to request the Mosquito net bonusthe facility that allows to obtain a 50% tax deduction on purchase and installation costs, provided that certain technical requirements comply.
Mosquito bonus also in 2025
It is not an absolute novelty: in recent years it was possible to take advantage of this bonus. Fortunately, even in 2025 taxpayers can choose to request it. They can do it in two different ways: The first is through the Ecobonuswhich rewards interventions aimed at improving the energy efficiency of buildings. The second is through the home bonuslinked to the renovation works. Let’s see how it workswho can request it and what documents are needed to obtain the facilitation.
How it works
In order to access the tax deduction, Mosquito nets must respect some technical characteristicsespecially if you intend to take advantage of the Ecobonus. In fact, their role is not only to protect against insects, but also to contribute to the thermal insulation of the house, limiting solar radiation. For this reason, the admitted models must:
- be fixed and not easily removableso as to guarantee constant sun shielding
- have a GTOT value of less than 0.35a parameter established by the UNI EN 14501 standard, which certifies the capacity of the mosquito net to reduce solar radiation in combination with the window glass
- possess the EC markingwhich guarantees compliance with European safety standards
- be installed on windows and doors displayed to the south, east or westavoiding those facing north
In the event that the bonus is requested in the home bonuson the other hand, the mosquito nets must not comply with these energy requirements. The deduction is linked to the restructuring of the property, therefore it is part of the expenses incurred for the improvement of housing structures, for example by replacing the fixtures with new models equipped with integrated mosquito nets.
For 2025 extended the incentive to defend itself from summer insects (Getty)
Who can request the mosquito net bonus
One of the most advantageous characteristics of this incentive, is that it is not only reserved for the owners of the real estate, But it can also be requested by other subjects. Specifically, the audience of the beneficiaries includes:
- owners of real estatewhich can deduct 50% of expenses for the first home and 36% for other properties
- tenantswho must however agree with the owner for the management of expenses
- bondagethat is, those who live in a property granted on loan of use by the owner
- family members cohabiting the ownerincluding spouses and relatives within the third degree
- condominiumsin the case of interventions on the common parts of the building
- Companies and owners of business incomewhich can take advantage of the IRES deduction if the installations concern company premises
How to get the incentive without renovation
If you do not intend to carry out renovations, However, you can access the bonus via the Ecobonusbut a precise procedure must be followed. In this case, the request must be submitted to ENEA, the body responsible for managing the facilitations for energy efficiency. Once the mosquito nets are installed, the beneficiary has 90 days to send the necessary documentation. The deduction is applied in the form of a tax refunddivided into 10 annual installments and, can be used to reduce Irpef in the case of natural persons, or the IRES for business income. However, There are spending limits to be respected:
- 60,000 euros, with a maximum saving of 30,000 euros if the 50% deduction applies
- 14,000 euros for those who have an income between 75,000 and 100,000 euros
- 8,000 euros for those who exceed 100,000 euros of annual income
What documents do you need
To obtain the tax deduction, it is essential to present a series of documents, which certify the compliance of interventions to the required requirements. Among the main ones there are: the description card of the intervention, to be transmitted to ENEA within 90 days from the end of the works; the CPDI code, an identification generated by the ENEA portal; invoices and receipts of payments for the purchase and installation of the mosquito nets; the declaration of consent of the owner, in the event that the applicant is not the owner of the property; the technical assembly, which certifies the compliance of the products installed; Technical Cards and CE marking, which guarantee compliance with European standards; Attestations on solar performance, to demonstrate the energy efficiency of the mosquito nets.
I woman © RESERVED REPRODUCTION