If you want to take advantage of the mobile bonuses and you have all the requirements, what documents need to be kept? The clarifications come from the Tax Office. Please note that the tax relief consists of a 50% IRPEF deduction, within a spending limit of 5,000, which must be divided into ten annual installments of the same amount. The benefit is available to those who purchase furniture and appliances intended to furnish a property undergoing renovation by 31 December 2024.
TO Tax Todaythe online magazine of the Revenue Agency, was asked: “Can I request the furniture bonus if I only have a tax receipt as an expense document and not the invoice for the purchase of the furniture?”.
In providing its response, the Tax Office explained that, “in cases where the tax legislation provides for the possibility of taking advantage of the furniture and household appliances bonus (article 16, paragraph 2, of Legislative Decree no. 63/2013), in order to request the deduction it is necessary to keep the documents that certify the payment of the goods (receipts of bank transfers, transaction receipts for payments by credit or debit cards, documentation of debit on the current account) and the purchase invoices that specify the nature, quality and quantity of goods and services acquired”.
When it comes to mobile bonusestherefore, i documents to keep they are the ones who certify the payment of the goods – therefore bank transfer receipts, transaction receipts for payments by credit or debit card, debit documentation on the current account – and the purchase invoices which specify the nature, quality and quantity of the goods and services acquired.
The tax authorities then specified that “for the purposes of the deduction, the receipt is equivalent to the invoice only if it contains the buyer’s tax code and an indication of the nature, quality and quantity of the goods purchased. If the receipt does not indicate the buyer’s tax code, the deduction can only be allowed if, in addition to reporting the nature, quality and quantity of the goods purchased, it is attributable to the taxpayer holding the debit card (or credit card), in based on the correspondence with the payment data (merchant, amount, date and time)”.
In practice, it receipt it can only be equated to the invoice if it shows the buyer’s tax code and theindication of the nature, quality and quantity of the goods purchased. In the event that the receipt does not indicate the buyer’s tax code, the deduction will be granted only if it indicates the nature, quality and quantity of the goods purchased and is attributable to the taxpayer who holds the debit or credit card, based on the correspondence with payment data (merchant, amount, date and time).
