The Furniture Bonus is a 50% Irpef deduction for the purchase of furniture and large household appliances of a class no lower than class A for ovens, class E for washing machines, washer-dryers and dishwashers, class F for refrigerators and freezers intended to furnish a property undergoing renovation.
The relief is available for purchases made by 31 December 2024 and can only be requested by those carrying out a building renovation project which began on 1 January of the year preceding the purchase of the goods.
The furniture category includes: beds, wardrobes, chests of drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, as well as mattresses and lighting fixtures.
Large household appliances include: refrigerators, freezers, washing machines, washer-dryers, tumble dryers, dishwashers, cooking appliances, electric stoves, electric hotplates, microwave ovens, electric heating appliances, electric radiators, electric fans, air conditioning appliances.
The 50% deduction must be calculated on a maximum amount of €8,000 for the year 2023, and €5,000 for the year 2024 including any transport and assembly costs and will be divided into ten annual installments of the same amount.
The transport and assembly costs of the purchased goods can also be considered in the amount of expenses incurred for the purchase of furniture and large household appliances, provided that the expenses themselves have been incurred with the payment methods required to benefit from the deduction (bank transfer, credit or debit cards).
The documents to be kept are:
• proof of payment (bank transfer receipt, transaction receipt, for payments by credit or debit card, documentation of debit on the current account)
• invoices for the purchase of goods, reporting the nature, quality and quantity of the goods and services purchased.
Our Customer Service is at your disposal for any clarification on how to take advantage of the bonus.
To find out more click here: Revenue Agency - Furniture Bonus