How does the Bonus Mobili work?

How do you qualify?

Thanks to the so-called “Bonus Mobili” [Furniture Bonus], you can benefit from a 50% Irpef deduction for the purchase of furniture and large household appliances of not less than class A for ovens, class E for washing machines, washer-dryers and dishwashers, and class F for fridges and freezers intended to furnish a property undergoing renovation.

The tax relief is available for purchases made by 31 December 2024 and can only be claimed by those who carry out building renovation work that began on or after 1 January of the year preceding the year in which the goods were purchased.
Those entitled to this deduction will see it applied in 10 equal annual instalments, calculated on a total amount not exceeding € 8,000 for the year 2023 and € 5,000 for the year 2024.
To benefit from this relief, it is necessary for the commencement date of the works to be before the date on which the expenses for the purchase of furniture and large household appliances was incurred. The commencement date may be proved by any administrative authorisations or communications required by building regulations, by the prior communication to the ASL [local health board] (indicating the date of commencement of works), if compulsory, or, for works for which no communications or authorisations are required, by a declaration in lieu of affidavit (Article 47 of Presidential Decree 445/2000), as prescribed by the measure of the Director of the Revenue Agency of 2 November 2011.
If you carry out renovation work on more than one property unit, you will be entitled to the benefit several times.
In fact, the maximum amount of expenditure applies to each housing unit undergoing renovation.

Which products can I combine with the furniture bonus?

You can use the furniture bonus deduction for the purchase of:

• New furniture;

• New large household appliances with an energy class not lower than class A for ovens, class E for washing machines, washer-dryers and dishwashers, class F for refrigerators and freezers, for appliances for which energy labelling is compulsory.

The furniture eligible for the furniture bonus includes beds, wardrobes, chests of drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, as well as mattresses and lighting equipment that constitute a necessary addition to the furnishings of the property being renovated.
Purchases of doors, flooring (e.g. parquet), curtains and soft furnishings, and other furnishings are not eligible.
The purchase of large household appliances without an energy label is only eligible for the type for which the energy label is not yet mandatory.

For example, large household appliances include:

• Refrigerators, freezers, washing machines, washer-dryers, tumble dryers, dishwashers, cooking appliances, electric stoves, electric hot plates, microwave ovens, electric heating appliances, electric radiators, electric fans, air conditioning appliances.

In the amount of the expenses incurred for the purchase of furniture and large household appliances, the costs of transporting and assembling the goods purchased may also be taken into account, provided that the expenses were incurred with the payment methods required to benefit from the deduction (i.e. credit transfer, credit or debit cards).
The carrying out of renovation works on the common apartment block areas allows individual owners (who benefit pro rata from the relevant deduction) to deduct the expenses incurred to purchase furnishings for the common areas, such as porter’s lodge or the concierge's apartment, but does not allow them to deduct the expenses for the purchase of furniture and large household appliances for their own property unit.
The purchase of furniture or large household appliances is eligible for tax relief even if the goods are intended to furnish a different room in the same building that is the subject of building work.

Can I access the furniture bonus by paying with a credit card?

Yes. To get the deduction, you can make payments by bank transfer or using a debit or credit card.
Payment by bank cheques, cash, or other means of payment is not permitted.
If the payment is made by bank or postal transfer, it is not necessary to use the bank or postal transfer (subject to withholding) specially prepared by banks and Poste S.p.a. for building renovation expenses.
The deduction is also allowed if the goods were purchased using credit by instalments, provided that the company providing the credit pays the amount in the same manner as before and you have a copy of the payment receipt. In this case, the year in which the expenditure is incurred will be the year in which the payment is made by the finance company. The same terms must be observed for the payment of the transport and assembly costs of the goods.

The documents to be kept are:

• Proof of payment (transfer receipt, transaction receipt, for payments by credit or debit card, proof of debiting of current account);

• Invoices for the purchase of goods, showing the nature, quality and quantity of the goods and services acquired.

• A receipt showing the purchaser's tax code, together with an indication of the nature, quality and quantity of the goods purchased, is equivalent to an invoice.

If all these requirements are met, the deduction can also be used in the case of furniture and large household appliances purchased abroad.

Reference legislation: Art. 16, paragraph 2 DL 63/2013