Not just construction bonuses, therefore facade bonuses or super bonuses 110. There are many opportunities to be exploited to save money for those who are renovating their homes. One of these, for example, is to change the furniture. How to do? Some precise conditions are needed to be able to use this bonus which, also for 2022, gives the right to a 50% personal income tax deduction. And for those who can do it, this “card” represents a valid possibility to renew the furniture by spending half.
What is that
Let’s start by saying that the bonus has been confirmed for the whole of 2022. But what is it? It is a personal income tax deduction for the purchase of furniture and large appliances, intended to furnish a property undergoing renovation. The deduction – explains the Inland Revenue – must be calculated on a maximum amount of 10 thousand euros for the year 2022 and, in deduction, of 5 thousand euros for the years 2023 and 2024, including any transport and assembly costs, and must be divided into ten equal annual installments. For those who bought in 2021, however, the amount on which there is the possibility to deduct will be 16 thousand euros.
How can you pay
Payment must be made by bank transfer or debit or credit card. However, it is not allowed to pay by bank check, cash or other means of payment. It is possible to obtain the deduction even if the assets are purchased with an installment loan, provided that the company providing the loan pays the amount by bank transfer or debit or credit card and the taxpayer has a copy of the payment receipt. Once the payment is made – explains the Idealista.it websiteit is necessary to keep the bank transfer receipt, the transaction receipt (for payments by credit or debit card), the debit documentation on the current account, the purchase invoices of the goods, showing the nature, quality and quantity of goods and services acquired.
Who cares and how to do it
To understand more, we always use the Revenue Agency website. “Those who purchase new furniture and appliances by 31 December 2024 (of class not lower than class A for ovens, class E for washing machines, washer-dryers and dishwashers, class F for refrigerators and freezers and it has carried out building renovation works starting from 1 January of the year preceding that of the purchase of the assets “.
Which goods are ineterssati
Apart from the large appliances we have already written about, the easy-to-use furniture includes beds, wardrobes, chest of drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, as well as the mattresses and lighting devices that constitute a necessary completion of the furnishings of the property being renovated.
What cannot be facilitated
On the other hand, the purchases of doors, flooring (for example, parquet), curtains and draperies, as well as other furnishing accessories are not eligible. As regards large appliances, the law limits the benefit to the purchase of the types with a class energy label, not lower than class A for ovens, to class E for washing machines, washer dryers and dishwashers, to class F for refrigerators and freezers, if the energy label is mandatory for those types. The purchase of furniture or large household appliances can be facilitated even if the assets are intended to furnish a different environment of the same building subject to building intervention.
The obligations
The Revenue Agency then explains to us what are the requirements to be adopted in order not to make mistakes beyond the payment system to be used. These are the documents to keep: proof of payment (bank transfer receipt, transaction receipt, for payments by credit or debit card, debit documentation on the current account), invoices for the purchase of goods, showing the nature, the quality and quantity of the goods and services acquired. The receipt showing the buyer’s tax code, together with the indication of the nature, quality and quantity of the goods purchased, is equivalent to the invoice. By respecting all these requirements, the deduction can also be used in the case of furniture and large appliances purchased abroad.