Let’s start with a premise that summer adverts tend to miss, namely that there is no mosquito net bonus, intended as a benefit in itself, which does not appear in any law. If you want to install a mosquito net and pay for it, you will have to rely on one of the two existing tracks, namely the renovation bonus and the Ecobonus for solar shading, two distinct paths with different requirements.
The renovation bonus
The first way passes through article 16-bis of the TUIR. For 2026 the rate remains at 50% on the first home and drops to 36% on other properties, with a spending ceiling of 96,000 euros per property unit. From 2027 the percentages will decrease (36% and 30%), and from 2034 the discount will be 36% for everyone with the limit halved to 48,000 euros. The figures are those updated in the Revenue Agency guide “Building renovations: tax breaks”.
The delicate point is another. That very high ceiling suggests that the bonus is not intended for a few meters of anti-mosquito net: the mosquito net is included only when it is part of a larger building project, for example the replacement of fixtures. Assembled alone, outside a real construction site, it does not give access to any deductions for this route.
The discount, however, does not arrive as a reduction on the invoice. You pay everything immediately, by bank transfer, the one in which the reason refers to the concessional rule, and it is recovered in the tax return the following year, spread into ten equal annual installments. Spending 50,000 euros on your first home means deducting 25,000 euros, i.e. 2,500 euros a year for a decade.
The Ecobonus sunscreens
The second path is the one in which mosquito nets enter for what they are, or rather for what they must become: solar shading. The benefit lives within article 14 of Legislative Decree 63/2013, with rates aligned with the renovation bonus, 50% on the first home, 36% on the rest, but with a specific ceiling that the building bonus does not have. The ENEA handbook sets the maximum allowable deduction limit at 60,000 euros per real estate unit.
Here the technical requirements become selective, and it is worth reading them carefully because this is the point on which the deduction is lost. First of all, the mosquito net must really shield the sun: the total solar transmission factor, coupled with the type of glass of the protected surface, must be less than or equal to 0.35, evaluated with reference to type C glass according to the UNI EN 14501 standard. It is the famous Gtot, the indicator that measures how much solar radiation can pass. The lower it is, the more the shield keeps the heat out.
Then there is the display, which summer articles almost always omit and which instead cuts out entire walls of the house. ENEA admits orientations from East to West via South, and excludes North, North-East and North-West. The logic is linear: a north window gets little sun in summer, and screening on that side does not generate energy savings. Anyone who installs six mosquito nets, two of which face north, can deduct four.
Finally, the most widespread misconception, the one about “fixed” mosquito nets. The handbook asks for the exact opposite: the shields must be applied integrally with the building envelope, not freely mountable or dismountable by the user, mobile and of a “technical” type. Translated: stably anchored to the frame, yes, but adjustable. Magnetic, tear-off or freely removable models are excluded. And you need the CE marking with the related declaration of performance. For doubtful cases, ENEA collects clarifications in the FAQ dedicated to solar shading.
How to get it, without having your application rejected
For the Ecobonus, payment must be made by bank transfer, and within 90 days from the date of completion of the works or testing the “descriptive sheet of the intervention” must be sent to ENEA, exclusively through the electronic portal bonusfiscali.enea.it, operational for 2026 procedures from 22 January. We remind you that all documentation must be kept (technical data sheets, Gtot certificates, invoices, bank transfer receipts). Also in this case the deduction is recovered in the declaration, divided into ten annual installments of the same amount.
