Thanks to the new budget law, the mobile bonus has been renewed until 31 December 2019, together with the restructuring bonus and the eco-bonus. It includes tax benefits for the purchase of furniture and appliances. The facility consists of a 50% personal income tax deduction for a maximum amount of 10,000 euros. Taxpayers will therefore be able to request the deductions on schedule, if they possess all the necessary requirements.
This article lists the cases in which it is possible to request tax breaks and the ways in which to obtain them. The tax bonus for furniture
The furniture bonus 2019was confirmed for the whole year and consists of a tax relief that concerns the purchase of furniture and household appliances, at the same time as renovations. Thanks to the 2019 tax bonus for furniture, it is possible to request a deduction not only for building interventions, but also for expenses relating to furniture and appliances.
The first condition that must be respected to request the tax relief is the payment method : every purchase of furniture and appliances must be made with the so-called ” talking bank transfer “, with all the necessary information and the deduction at 8%.
A second condition to keep in mind is the start date of the worksof building renovation. In fact, the 2019 furniture bonus is intended only for those who buy furniture and electrical appliances for a property on which a renovation has been carried out. The building intervention must have started after 1 January 2018.
The maximum amount of the tax benefit is 10,000 euros. The sum is divided into ten annual installments among all those entitled to it.
To be entitled to the tax bonus for furniture it is necessary that the start date of the renovation works is before the date of purchase of the furniture and appliances. Therefore, both events must be documented with appropriate certification. In these cases it is possible to use the administrative qualifications or the communication of the start of work made to the ASL. For renovations that do not require these official formalities to communicate the start of the building intervention, the substitutive declaration of notarial deed must be drawn up (art.47 of Presidential Decree 445/2000), as required by the provision of the director of the Revenue Agency of 2 November 2011. Brief guide for the mobile bonus
After having outlined a brief overview of the general characteristics of the tax relief of the 2019 mobile bonus, let’s go into more detail and try to understand how to proceed to take advantage of the provisions of the provision. Below you will find a short guide for requesting the 2019 mobile bonus . For which goods is the 2019 furniture bonus foreseen? The 2019
furniture bonus concerns the purchase of new furniture and large household appliances with an energy class of not less than A + (class A is considered for ovens).
The costs for the purchase of beds, wardrobes, desks, chairs, bedside tables, bookcases, armchairs, dressers, sideboards, and also for products such as mattresses and lamps are included in the calculation of the subsidized amount through the 2019 furniture bonus. On the contrary, purchases of doors, floors, curtains and furnishing accessories are not to be considered in the request for facilitation.
The condition imposed by the law to obtain the tax advantage for household appliances concerns the energy class of the appliance, if the energy label is mandatory for that type of product. The costs for household appliances without energy certification are eligible only if the energy label is not required for those specific appliances.
Large household appliances for which the tax bonus can be claimed are refrigerators, freezers, air conditioners, electric radiators and fans, heating appliances, electric heaters, hot plates, washing machines, dryers, dishwashers.
When applying for the 2019 furniture bonus, it is also possible to consider the transport and assembly costs of the furniture and electrical appliances purchased. However, all amounts must be paid in the manner required by the regulations.
Also condominiums who have participated in the renovation costs of common condominium parts can benefit from the tax bonus for furniture. In fact, the expenses for the furniture intended to furnish the shared spaces of the condominium can be deducted. For example, guardhouses or the furnishings of the porter’s home fall within the category of facilitated assets. How to fill in the speaking transfer
All the expenses incurred for the purchase of furniture and appliances for a property on which a renovation has been carried out must be made through the so-called speaking transfer. The fundamental aspects to pay attention to are the correctness of the data entered and the causal.
Thanks to the talking bank transfer it is possible to keep track of all the information concerning the recipient of the payment and the taxpayer who makes the purchase. The reason with reference to the law must be entered within the speaking bank transfer, that is to article 16-bis of Presidential Decree 917/1986. The correct wording is the following:
Costs for furnishings or appliances pursuant to art. 16, paragraph 2, DL 63/2013.
Furthermore, the tax code of the taxpayer requesting the tax benefit and the tax code or VAT number of the recipient of the payment must be entered in the speaking transfer. How to claim the mobile bonus 2019
To apply for the tax bonus for furniture, it is necessary to indicate all the expenses incurred in the tax return, using the 730 form or with the Personal Income Form . The mobile bonus for young couples
The Stability Law 2019 has not extended the mobile bonus for young couples . Only in 2016 young couples under 35 were able to benefit from the 50% personal income tax deduction for the purchase of furniture and appliances for the first home. Get the furniture bonus without refurbishment
The 2019 furniture bonus is valid for the purchase of furniture and appliances for a property on which a renovation has been carried out. There is only one case in which it is possible to obtain the furniture bonus without renovation : it is the purchase of a heat pump heating system. The circular of the Revenue Agency n. 11/2014 clarified that interventions to maximize energy savings can be included in the calculation of eligible expenses.
The products and maintenance that are subsidized by the eco-bonus are excluded from the tax bonus for furniture.
