Furniture bonuses: from 2022 the spending ceiling drops

Furniture bonuses: from 2022 the spending ceiling drops
Furniture bonuses: from 2022 the spending ceiling drops

Mobile Bonus is extended until 2024 with a 50% deduction but spending ceiling reduced to 5 thousand euros: the new rules in the 2022 Budget Law.

Extension to 2024 but with drastic downsizing of the maximum allowable spending ceiling, reduced not only compared to that foreseen for 2021 but also to that applied as usual in previous years: the Furniture Bonus 2022 is halved and, with the next Budget Law, the deduction is reduced on a total amount of 5 thousand euros. Like the other building deductions other than the Superbonus (for which there is a separate chapter), in practice the extension until 2024 against a reduction in the benefit.

In 2021 it was applied to an expenditure ceiling of 16 thousand euros, in previous years of 10 thousand euros; from 2022 to 2024 it will apply up to 5 thousand euros.

To apply the new thresholds, the renovation construction can also be started after 1 January 2021 but the costs involved are those incurred in 2022 (it is the same principle that has regulated the increased ceiling in the last year). Attention: by virtue of the reduction of the ceiling, those who started the renovation in 2021 enjoy a bonus of up to 16 thousand euros only if they buy furniture by 31 December, while from 2022 they fall within the 5 thousand euros ceiling.

For a single property, the ceiling (considered net of expenses incurred in the year preceding that of the purchase) remains the same even for multi-year expenses. Example: start of renovation in 2022, purchase of furniture for 3 thousand euros in the same year, residual expenditure due to any other 2 thousand euros in 2023.

For the rest, the rules for the right to 50% deduction, available in ten annual installments of the same amount, are the following: il Furniture Bonus it is exclusively for the purchase of new furniture and large appliances, not lower than class A for ovens, E for washing machines, washer-dryers and dishwashers, F for refrigerators and freezers (these rules concern the equipment for which the energy label is required ). However, the purchase is facilitated for household appliances without a label, provided that the obligation has not yet been established. Transport and assembly costs are included in the deduction.

Purchases must be destined for real estate units subject of facilitated building renovation. However, it is not necessary that they are intended for the renovated environment, so it is possible to use the deduction for a sofa in the living room even if only the kitchen has been renovated.

We remind you that this is the formulation of the Furniture Bonus provided for by the Budget Bill approved by the Government, which has now startedparliamentary process during which it could also undergo changes.

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Furniture bonuses spending ceiling drops

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