Families with ISEE below 9,530 euros, or under 20 thousand euros for families with four or more children, are automatically entitled to the Tari bonus, a 25% reduction on the waste tax. The discount is recognized once a year and the access conditions are the same as those already provided for the social bonuses for electricity, gas and water. The fact that it is not necessary to submit an application does not mean that citizens do not have to do anything: since the bonus is linked to the ISEE, the DSU must be presented every year. The benefit is then recognized the following year.
Young people who intend to rent a house can benefit from an income tax deduction if they meet certain requirements. In particular, an age between 20 and 31 years of age, a total income not exceeding 15,493.71 euros and a registered rental contract for a property other than the parents' residence. The deduction is calculated by applying 20% of the annual rent and concerns a recognized minimum of 991.60 euros per year (if 20% is lower) and a maximum of 2 thousand euros per year of deduction. The measure can be used for up to 4 consecutive years, provided that the age, income and contractual requirements continue to exist.
The deduction must be declared in the tax return in the section dedicated to rental expenses. It is not necessary to attach any documentation to the declaration, but the documents must be kept in case of checks. It is advisable to keep aside the registered rental contract, the registration receipt, the residence certificate or a self-certification, in addition to the payments made. Among other things, university students who attend a degree course at a university located at least 100 km from the municipality of residence can obtain a tax deduction for part of the rent. Only students enrolled in universities that do not have university residences or that have an insufficient number of them compared to the application can obtain it. The bonus is not just limited to students at public universities; in fact, even those enrolled in private universities, music conservatories and dance institutes can benefit from it, provided they are officially recognized by the Ministry.
Then there is the drinking water bonus, a 50% tax credit for the purchase and installation of filtering, mineralization, cooling or carbon dioxide addition systems to improve the quality of domestic water. It incentivizes the reduction of single-use plastic, with spending limits of up to one thousand euros for individuals and 5 thousand euros for businesses. Private citizens can obtain it for their first or second home, businesses, organizations and professionals. Eligible expenses include filters, purifiers, water softeners, cooling and carbonation systems, as well as installation costs. To obtain it, you need to communicate the expenses to the Revenue Agency (usually by February 28 of the following year) and keep electronic invoices and traceable payments.
Among the various tax breaks provided there is also a bonus designed for seniors over 65 who incur veterinary expenses for their pets, which are therefore kept for private and non-commercial purposes. It is recognized from 1 January 2024 until 31 December 2026 directly by the Region to which it belongs and until the funds are exhausted. "Pet bonus 2026" therefore means financial aid dedicated to those over 65 years of age and with an ISEE of less than 16,215 euros, aimed at covering veterinary expenses incurred for their regularly registered pet. The bonus is managed directly by the Regions, who decide on the methods, amount and deadlines. The reimbursement can vary between 200 and 300 euros per year.
There is also an incentive for home automation. This is a tax benefit designed for those who choose to use building automation systems, useful for remotely managing domestic systems by intelligently controlling heating, air conditioning and hot water production, limiting waste and reducing overall consumption. This is not a specific bonus, but is part of the broader Ecobonus. Starting this year, the rates have been reduced compared to the past and vary based on the type of property. For the main residence the deduction is 50%, while for other properties it stops at 36%. Even in this specific case the discriminant is linked to the "income ratio" which can reduce expenses. For incomes up to 75 thousand euros there are no limitations, while for those between 75 thousand and 100 thousand euros the maximum deductible limit is reduced proportionately. For incomes above 100 thousand euros, however, the maximum deduction undergoes a drastic cut up to a limit of around 8 thousand euros in total, mitigated only by the presence of dependent children.
