The rules are ready to take advantage of the “Drinking water bonus”, the tax credit provided for by the 2021 Budget Law for those who purchase systems useful for improving the quality of drinking water at home or in the company and consequently reduce the consumption of plastic containers. In particular, these are systems of filtering, mineralization, cooling and / or addition of food carbon dioxide. A Provision signed by the director of the Revenue Agency that defines the criteria and procedures for using the bonus and approves the communication model that taxpayers must send to the Agency from 1 to 28 February of the year following the one in which they have incurred the expense. First window, February 2022 to communicate the amounts paid during 2021. To rationalize the use of water and reduce the consumption of plastic bottles, the 2021 Budget Law has provided for a tax credit of 50%, up to an availability of 5 million euros per year of total expenditure, for the expenses incurred between 1 January 2021 and 31 December 2022 on the purchase and installation of filtration, mineralization, cooling and / or anhydride addition systems food carbon dioxide aimed at improving the quality of water for human consumption supplied by aqueducts. The benefit can be enjoyed by natural persons, individuals carrying out business activities, arts and professions and non-commercial entities, including third sector entities and civilly recognized religious entities. The amount of expenses incurred must be documented by an electronic invoice or a commercial document showing the tax code of the person requesting the credit. For individuals and in general for subjects other than those carrying out business activities under ordinary accounting, payment must be made by bank or postal transfer or with other payment systems other than cash. In any case, for the expenses incurred before the publication of the Measure, payments made in any way are reserved and it is possible to integrate the invoice or the commercial document certifying the expense by noting the tax code of the person requesting the credit on the documents. The amount of eligible expenses must be communicated to the Revenue Agency between 1 February and 28 February of the year following the one in which the cost was incurred by sending the approved model through the web service available in the reserved area or the telematic channels of the Revenue Agency. After that, the bonus can be used in compensation through F24, or, for natural persons not carrying out business activities or self-employment, also in the tax return referring to the year of expenditure and in those of subsequent years until the full use of the The tax credit is equal to 50% of the expenses incurred, up to a maximum of 1,000 euros of expenditure for each property for individuals and 5,000 euros for each property used for commercial or institutional activity, for retailers. business activities, arts and professions and non-commercial entities. However, considering that the ceiling for the total expenditure is 5 million euros per year, the Agency will calculate the percentage by comparing this amount to the total amount of the tax credit resulting from all validly submitted communications.