Extension also for 2021 and richer spending ceiling for mobile bonuses. These are the novelties of the 50% tax deduction forpurchase of furniture and household appliancesi, usable by those who have renovated their homes in 2020 or are about to do so.
The measure, included in the Budget Law for 2021, has extended the bonus and increased the spending limit from 10 thousand to 16 thousand euros. In this way, it gave a new opportunity to those who started work last year and have already spent the entire previous ceiling of 10,000 euros: with the new threshold of 16,000 euros, in 2021 expenses for an additional 6,000 euros will be eligible.
Mobile bonuses, the new guide of the Revenue Agency
Given the latest news, the Revenue Agency has updated his tax guide “Furniture and household appliances bonus”.
The 50% deduction must be calculated on a maximum amount of 16 thousand euros and 10 thousand euros. For purchases made up to the end of 2021, the benefit must be linked to works started from 2020. The expenses covered are those relating to the purchase of furniture and large appliances. The deduction will be divided among those entitled in ten annual installments of the same amount. Let’s see the news in detail.
Mobile bonuses, what is it
The mobile bonus consists of a 50% personal income tax deduction on the expenses incurred for the purchase of furniture and large appliances of a class not lower than A + (A for ovens), aimed at furnishing a property undergoing renovation. To get the benefit therefore, it is essential to carry out a building renovation, both on individual residential real estate units and on common parts of buildings, always residential.
As for purchases that can be facilitated, there is no need for there to be a correlation between the interventions carried out and the furniture purchased, not even as regards the spending ceiling. So who, for example, has spent 5,000 euros to redo the bathroom, will still be able to spend up to 16,000 euros to change the furniture of the whole house, including the kitchen.
For the purposes of facilitation, the purchased goods they must be new and can be used to furnish a different room of the same building subject to building intervention. The intervention to which the purchase is connected can also be carried out on an appurtenance of the property itself, even if it is stacked independently.
Mobile bonuses, which are eligible purchases
The deduction is due:
- per buying new furniture: beds, wardrobes, chests of drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards as well as mattresses and lighting devices as they constitute a necessary completion of the furnishings of the property being renovated. On the other hand, purchases of doors, flooring (for example, parquet), curtains and draperies as well as other furnishing accessories are excluded.
- for thepurchase of new appliances: refrigerators, freezers, washing machines, washer-dryers and dryers, dishwashers, cooking appliances, electric stoves, microwave ovens, electric heating plates, electric heating devices, electric radiators, electric fans, air conditioning devices. The benefit is limited to the purchase of the types with an energy label of class A + or higher (A or higher for ovens and washer-dryers). The purchase of large household appliances without an energy label is allowed only if, for that type, the obligation has not yet been established.
The expenses to be deducted can include those of transport and assembly of the purchased goods.
Mobile bonuses, pay attention to the start date
For the shopping carried out in 2021, the furniture bonus must be linked to interventions for the recovery of the building heritage started from 1 January 2020.
The start date must be front to that in which the costs for the purchase of furniture and large appliances are incurred, but it is not necessary that the renovation costs are incurred before those for furnishing the home.
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Mobile bonuses, payment methods
To take advantage of the discount, payment with traceable tools, and the invoice or receipt showing the tax code of the person who made the payment. In the case of the bank transfer, it is possible to use the one for renovations, or an ordinary standard bank transfer, always indicating your tax code and the tax code or VAT number of the supplier. On the other hand, the invoice number is not required, so the payment is regular even if reference is made to the order number in the reason for payment and not, in fact, to that of the invoice that will be issued later. The deduction is recognized in the case of purchase in installments, but the company providing the loan must in turn pay with traceable instruments and deliver to the buyer a copy of the receipt of the payment made on his behalf.
Always keep:
- Bank transfer receipt;
- receipt of transaction (for payments by credit or debit card);
- debit documentation on the current account;
- invoices for the purchase of goods, showing the nature, quality and quantity of the goods and services acquired.
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