Economy

when it is due and how to obtain it without losing the deduction

The benefit only with Ecobonus or renovation bonus, including stringent technical requirements, speaking bank transfer and stop discount on invoice and credit transfer

The mosquito net bonus is also available in 2026. Or rather, it can be obtained. But only by following one of the two permitted routes and scrupulously respecting all (strict) requirements. In fact, it is not an automatic or autonomous benefit, but follows other incentives, the two possible paths: the Ecobonus or the renovation bonus. Getting the route or technical detail wrong means losing the right to deduct the expense incurred in the tax return over ten years.

Mosquito net bonus 2026 with Ecobonus: requirements and controls

The first way to obtain the mosquito net bonus in 2026 is that ofEcobonusthe most used, but also the most rigorous from a technical point of view. The benefit allows for a 50% deduction for mosquito nets installed on the main house and the 36% for second homes and other properties. The maximum spending limit is 60 thousand euros per property unit, with recovery of the amount in ten annual installments of equal value. To be included in the Ecobonus, however, the mosquito nets must be fully functional solar screenstherefore they must respect very precise parameters, starting from the total solar transmission factor, which must be equal to or lower than 0.35. Furthermore, mosquito nets must be installed on windows or French windows exposed to the suntherefore with an orientation from East to West via South. All installations on sides exposed to the North are excluded. The product must also be complies with European standards and accompanied by the relevant technical documentation. Another essential requirement is the fixity of the installation: mobile, removable or seasonal mosquito nets do not give the right to any discount.
The bureaucratic payment procedure is also punctual: only talking bank transferwith indication of the tax code of the beneficiary and the VAT number of the executing company. Within 90 days from the end of the works must be transmitted communication to Eneadescribing the intervention in detail. All documentation must be carefully preserved in case of checks.

Mosquito net bonus 2026 with renovation: more flexibility, but an open construction site is needed

The second way to obtain the mosquito net bonus in 2026 is renovation bonus. Here there are less rigid technical criteria, but a fundamental and non-trivial prerequisite is needed: the presence of larger building works. Also in this case the deduction is 50% for the main residence and 36% for other properties, but the spending limit rises up to 96 thousand euros per property unit. If you choose this route, no specific sun screening values ​​are needed and there are no exposure limits (mosquito nets can also be installed on windows facing north). However, an essential requirement remains: they must be fixed installations. And the real discriminating factor is the type of intervention. Mosquito nets must be replaced as part of extraordinary maintenance worksfor which one has been opened building practicelike a Cila or a Scia. It is therefore not enough to just change the mosquito nets, but more important work is needed. Also in this case the payment must be made with talking bank transferwith explicit reference to article 16-bis of Presidential Decree 917/1986, indicating the tax code of the beneficiary and the VAT number of the company. The invoice must describe the intervention in detail, specifying that the supply is part of subsidized construction works. If the intervention also contributes to energy saving, Enea communication is necessary. And finally, whatever path you choose, in 2026 it is no longer possible to take advantage of the invoice discount or credit transfer. The benefit comes exclusively as an Irpef deduction over ten years.