Does the water bonus constitute taxable income?
No, the water bonus does not constitute taxable income of the beneficiary and is not relevant for the purposes of calculation of the value of the indicator of the equivalent economic situation.
Can it be combined with other tax benefits?
The water bonus is alternative and cannot be combined, in relation to the same expense items, with other tax concessions relating to the supply, laying and installation of the same assets.
How is the application presented?
The application is presented by registering on the “Water bonus platform”, accessible after authentication , from the website of the Ministry of Ecological Transition. The identity of the beneficiaries, in relation to the data of the name, surname and tax code, is ascertained through Spid, or by electronic Identity Card. Upon registration, the beneficiary provides self-certification substitutive declarations: name, surname, tax code of the beneficiary; amount of expenditure incurred, for which reimbursement is requested; quantity of the asset and specifications of the laying or installation; technical specifications, for each item replaced by water flow limiting appliances, in addition to the specification of the maximum water flow rate (in l / min) of the purchased product; cadastral identification of the property (municipality, section, urban section, sheet, parcel, subordinate) for which a request for reimbursement was presented; declaration of not having benefited from other tax benefits for the supply, installation and installation of the same goods; iban of the beneficiary’s bank / postal current account to which the refund is to be credited; indication of the legal title for which the bonus is requested (owner, joint holder, tenant, usufructuary, etc.); attestation of the applicant if not owner or co-owner of the details of the contract from which it derives title; certificate of communication to the
joint holder / owner, identified with name, surname and tax code,
of the desire to benefit from the aforementioned bonus. A copy of the electronic invoice or commercial document containing the tax code of the person requesting the credit is attached to the request for reimbursement. For subjects not required to issue an electronic invoice, the issuance of an invoice or a commercial document, certifying the purchase of the goods, a copy of the bank or postal payment or through other payment systems provided for by article 23, is also considered valid. of Legislative Decree 241/1997, n. 241 (debit, credit and prepaid cards, bank and cashier’s checks or through other payment systems). If the checks are unpaid or in any case not payable, the granting of the proxy is considered not
made and the payment omitted. accompanied by documentation from the seller suitable for tracing the transaction to the specific product purchased, as per the model available on the Platform.
The questions until limit are reimbursement allowed?
Reimbursement applications, correctly completed and accompanied by the necessary documentation, are allowed until the available financial resources are exhausted. The water bonus has an endowment of 20 million euros for 2021, based on the resources recorded in chapter 3076 “Fund for saving water resources” of the forecast of the Ministry of Ecological Transition. Refunds are excluded if the request is incomplete with information or the required attachments. The disbursement of the water bonus is in any case subject to the actual availability of financial resources.
Are controls and penalties envisaged?
It is the duty of the Ministry of Ecological Transition to monitor the correct functioning of the payment of the bonus. The ministry also intervenes upon notification by Sogei, in the event of different uses or violations of the rules, for the revocation and recovery of the benefit paid, without prejudice to the additional penalties provided for by current legislation.
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