What has changed with the extension of the mobile bonuses 2021? In addition to the increase in the maximal of expenditure, which rose from 10 thousand to 16 thousand euros overall, the latest changes provided for the possibility of enjoying the subsidy through discount on invoice O credit assignment. With the conversion of the Sostegni decree into law, however, things have changed.
2021 mobile bonuses via invoice discount or credit transfer: what changes with the Sostegni dl
In maxi amendment to the dl Sostegni there was also the modification of the how to use the 2021 mobile bonus. In practice, in addition to the increase in the allowable deduction, the discount on invoice e/o la credit assignment as a possibility of using the bonus in question.
However, with the conversion of the Sostegni decree into law, as mentioned above, this specific amendment was also rejected. The 2021 mobile bonuses via invoice discount or credit assignment it will therefore not be usable. This means that, for this year (and barring subsequent legislative interventions), anyone who wants to enjoy this specific facility will be able to do so by following the procedures and following the indications already valid before the extension.
Mobile bonuses 2021, how it works
Through the mobile bonus also in 2021 you can take advantage of one 50% personal income tax deduction for the purchase of furniture and large appliances of a class not lower than A + (A or higher for ovens and washer-dryers), intended to furnish a building undergoing renovation. The concession is also for the purchases made in 2021, but can only be requested by those who carry out a building renovation that has begun starting from 1 January 2020.
The deduction is divided among those entitled to 10 annual installments of the same amount and is calculated – for 2020 – on a total amount not exceeding 10 thousand euros. For 2021, as already mentioned, the spending ceiling on which to calculate the deduction is instead raised to 16 thousand euros.
The taxpayer who performs renovation works on several real estate units will be entitled to the benefit several times. In this case, the maximum amount of expenditure takes into account each housing unit subject to renovation.
Mobile bonuses 2021, what expenses are allowed
As specified by the Revenue Agency, the deduction recognized by the 2021 furniture bonus payable for the expenses incurred for the purchase of:
- furnishings new;
- large appliances new energy class not lower than A +, (A or higher for ovens and washer-dryers), when the energy label is required.
They fall under the facilitated furniture also beds, wardrobes, chests of drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, but also mattresses and lighting devices that are a necessary completion of the furnishings of the property being renovated.
They are not eligible, on the other hand, purchases of doors, flooring (for example, parquet), curtains and draperies, as well as other furnishing accessories.