5) What information should be produced?
During the registration procedure, the beneficiary provides the necessary self-certification self-certification declarations: 1) name, surname, tax code of the beneficiary; 2) amount of expenditure incurred, for which reimbursement is requested;
quantity of the asset and specifications of the laying or installation; 3) technical specifications, for each item replaced by water flow limiting appliances, as well as specification of the maximum water flow rate (in l / min) of the purchased product; 4) cadastral identification of the property (Municipality, Section, Urban Section, Sheet, Parcel, Subaltern) for which a request for reimbursement was presented; 5) declaration of not having benefited from other tax concessions for the supply, installation and installation of the same goods; 6) coordinates of the bank / postal current account (Iban) of the beneficiary to which the refund is to be credited; 7) indication of the legal title for which the bonus is requested (owner, joint holder, tenant, usufructuary, etc.); 8) certification of the applicant if not owner or co-owner, pursuant to Presidential Decree 445/2000, of the details of the contract from which it is entitled; 9) certification, pursuant to Presidential Decree 445/2000, of communication to the joint holder / owner, also identified with name, surname and tax code, of the will to benefit from the aforementioned bonus; 10) copy of the electronic invoice or of the commercial document showing the tax code of the person requesting the credit. For subjects not required to issue an electronic invoice, the issuance of an invoice or a commercial document, certifying the purchase of the asset, a copy of the bank or postal payment, documentation of the seller suitable for tracing the transaction to the specific purchased product, as per model available on the Mite website.
6) What expenses are not included?
Eligible expenses do not include those relating to the shower tray, toilet seat and toilet seat cover, bidet, shower cubicle with integrated column. Furthermore, it is not possible to replace the ceramic toilet bowl only according to the maximum 6-liter drain limit without replacing the toilet tank as the standard provides for a combination of the toilet and the relative drainage system. The sinks are not included. Furthermore, the contribution for the installation of the autoclave and storage tank cannot be requested (having the residence in an area with water shortage), while it is possible to obtain a refund for the waste cistern, but not for the command plate. It is also good to clarify that the construction and finishing works connected to the replacement of an existing bathtub with a shower tray are not eligible expenses.
7) When will it be possible to upload the documentation?
It will be possible to upload the documentation only starting from January 2022. An official communication will follow on the website of the Ministry of Ecological Transition on how to upload the documentation necessary to access the water bonus.
8) Does the water bonus constitute taxable income?
The water bonus does not constitute the beneficiary’s taxable income and is not relevant for the purposes of calculating the value of the indicator of the equivalent economic situation.
9) Can the discount be combined with others?
The water bonus is alternative and cannot be combined, in relation to the same items of expenditure, with other tax concessions relating to the supply, installation and installation of the same assets.