From February 1st to 29th, you can apply for the drinking water bonus for expenses incurred in 2023 regarding the purchase and installation of filtering, mineralization, and cooling systems for improving water for domestic use. Let’s see what it consists of and why it’s worth applying.
What the drinking water bonus consists of
The drinking water bonus was initially introduced for the 2021-2022 biennium, and subsequently extended through 2023 by the 2022 Budget Law. This benefit applies to the purchase and installation of filtering, mineralization, and cooling systems for improving water quality and water conservation.
The incentive provides a tax credit of 50% of expenses incurred in 2023 for the purchase and installation of water purification equipment and device systems, provided that the water is supplied by aqueducts.
The bonus is granted for the purchase and installation of systems for:
- filtering;
- mineralization;
- cooling and/or addition of food-grade carbon dioxide.
Those who can benefit from the bonus:
- individuals, but not in the exercise of a business activity on a private residential property;
- entrepreneurs, professionals, and non-commercial entities (including those belonging to the Third Sector and legally recognized religious entities) for the property where commercial or institutional activity is carried out.
The maximum eligible amount is 1,000 euros per property for individuals and 5,000 euros per property for businesses, freelance professionals, and non-commercial entities.
How to apply for the drinking water bonus
Applying for this benefit is easy and intuitive—just go to the Revenue Agency website and fill out the appropriate form where you can calculate the expenses in question incurred in 2023.
