Mobile bonuses expiring, how to take advantage of the 50% deduction

The furniture bonus expires at the end of the year, the facility that provides for a 50% deduction on the costs incurred to purchase large appliances (energy class A) e mobile for houses undergoing renovation.

Barring any extensions in the new 2022 Budget Law, the mobile bonus is destined to run out by 31 December 2021 together with the face bonus, the green bonus or the eco bonus. So let’s see how to request it and for what expenses the 50% deduction is guaranteed.

Furniture bonuses: what it is

The furniture bonus is a 50% personal income tax deduction for the purchase of furniture and large appliances of class not lower than A + (in the case of ovens or washer-dryers class A or higher), intended to furnish a property subject to renovation.

Mobile bonuses, what expenses it covers

The deduction is due for the purchase of new furniture: for example beds, wardrobes, dressers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, mattresses, lighting devices.
The purchase of doors, flooring (for example, parquet), curtains and other furnishing accessories is excluded.

It is also up to the purchase of new appliances of energy class not lower than A + (A or higher for ovens and washer-dryers), as shown on the energy label. However, the purchase is facilitated for household appliances without a label, provided that the obligation has not yet been established for them.
Large household appliances include, for example: refrigerators, freezers, washing machines, washer-dryers and dryers, dishwashers, cooking appliances, electric stoves, microwave ovens, electric hot plates, electric heaters, electric radiators, electric fans, appliances for the conditioning.

Mobile bonuses, spending limits

Regardless of the amount of the expenses incurred for the renovation works, the deduction of 50% must be calculated on a amount maximum of 16 thousand euros (10 thousand euros for purchases made by 31 December 2020) referring, overall, to
expenses incurred for the purchase of furniture and large appliances. The deduction must be divided among those entitled to ten annual installments of the same amount.

We remind you that until 31 December 2020, the deduction was calculated on a maximum amount of 10 thousand euros, including any transport and assembly costs, divided into ten annual installments of the same amount.
For 2021, the spending ceiling on which to calculate the deduction has been raised to 16 thousand euros, but only for renovations made starting from January 1, 2021. Payments must always be made by bank transfer or debit or credit card.
The spending limits are as follows:

  • restructuring between 1 January and 31 December 2020: spending limit of 10 thousand euros;
  • restructuring between 1 January and 31 December 2021: spending limit of 16 thousand euros.

Mobile bonuses 2021, the jobs that are part of the concession

In order to have the facility, it is essential to carry out a building renovation, both on individual residential real estate units and on common parts of buildings, always residential. The building interventions to obtain the deduction must concern:

  • extraordinary maintenance works, restoration and conservative rehabilitation, building renovation on individual apartments. Ordinary maintenance work on individual apartments (for example, painting of walls and ceilings, replacement of floors, replacement of external fixtures, refurbishment of internal plasters) do not give the right to the bonus
  • reconstruction or restoration of a property damaged by calamitous events, if a state of emergency has been declared
  • restoration, conservative rehabilitation and building renovation, concerning entire buildings, carried out by construction companies or real estate renovations and by building cooperatives that sell or assign the property within 18 months of the completion of the works
  • ordinary maintenance, extraordinary maintenance, restoration and conservative rehabilitation, building renovation on common parts of residential buildings.

For a complete list of the interventions included in the maneuver, it is possible to consult the guide of the Revenue Agency.

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