For those who have furnished a property following a renovation, even in 2024 L’purchase of household appliances allows you to get one deduction on the IRPEF, to be included in the tax return. But how much is the tax relief and, above all, for which domestic appliances is it granted?
Taxpayers will be able to take advantage of one 50% IRPEF deduction for the purchase of large household appliances with a class equal to or higher than A+, or A or higher for ovens and washer-dryers, provided that they are for properties undergoing renovation. The discount is provided within the widest Furniture Bonus 2024.
How the 2024 appliance bonus works
The tax deduction for the purchase of large household appliances has been available for a few years now and, with the Budget Law 234/21has been extended until 31 December 2024. Inserted within the broader Furniture Bonus, as already mentioned, the IRPEF discount is provided for all large appliances purchased for the purpose of furnishing a property under renovation.
In order to access the measure, it is therefore necessary that the property is included among those for which the measures apply gross tax deductions for building recovery interventions, as specified by article 16-BIS of the Consolidated Law on Income Taxes. But how does the tax relief work?
How much is the deduction on household appliances?
The purchase of new appliances for properties under renovation gives the right to an IRPEF deduction of 50% on expenses incurred. However, it is necessary:
- a total amount not exceeding 8,000 euros for purchases in 2023 and 5,000 euros for 2024including all expenses of the Furniture Bonus, therefore not only relating to household appliances;
- respect the energy classes and the categories of household appliances required by law.
The deduction is divided into ten annual installments of the same amount and must be specified in the tax return, only for purchases in the relevant fiscal year.
Who can take advantage of the 2024 household appliances deduction
The IRPEF deduction for the Furniture Bonus, and therefore also for household appliances, can be used by:
- natural persons;
- simple, general and limited partnerships;
- cooperative members;
- family businesses;
- individual entrepreneurs.
However, it is necessary for these subjects to be able to boast a right on the property being renovatedfor example:
- ownership or bare ownership;
- usufruct or a surface right;
- a loan or rental contract.
The cohabiting family members of the person making the deduction request and the separated spouse are also included, provided that they are the assignee of the property registered in the name of the other spouse.
Which appliances get the deduction
But which household appliances are eligible for deduction? As already explained, the IRPEF discount is only available for large appliances, as long as they are part of modernization and furnishing works of a property under renovation. Among the appliances included, there are:
- large A+ class appliances or higher;
- Class A electric ovens, washing machines, washer dryers and dishwashers or higher;
- refrigerators or freezers of class F or higher.
But what does large household appliances actually mean? The Revenue Agency took care of answering this doubt brochures dedicated specifically to the Furniture Bonus:
- refrigerators and freezers;
- washing machines, washer-dryers and dishwashers;
- food cooking appliances;
- electric stoves;
- microwave ovens;
- electric heating plates;
- electric heating appliances;
- electric radiators;
- electric fans;
- air conditioners and air conditioners.
How to deduct household appliances
Once it has been established when and how one can access the IRPEF benefits provided for large household appliances, how can they be deducted? In other words, how do they fit into the 730 or in other tax return forms?
It is necessary to distinguish three distinct phases: the payment methods for the household appliances, the documents to be kept and the related communication to ENEA and, finally, the compilation of the declaration.
The permitted payment methods
In order to benefit from the deduction, the household appliances must be paid exclusively with wire transferwith credit card or with debit card, keeping the relevant deposit or payment receipts. Other forms, such as cash or bank checks, are not permitted.
However, it is possible to access the payment in installments, provided that the applicant keeps all the documentation provided by the finance company and the related payment receipts. For tax purposes, the reference year will be the one in which the financial company itself made the payment to the suppliers.
Documents to be kept and ENEA communication
As long as the deduction request is valid, the applicant must keep some documents and, if necessary, attach them to the tax return. In particular, they should not be thrown away or lost:
- invoices or receipts relating to purchases, as long as they can be traced back to the person who made the payment;
- there payment confirmationor the receipts of any bank transfers or the list of credit card transactions;
- there documentation on the energy class of the appliance, as indicated on the label;
- there declaration of exemption from the energy class for household appliances that do not yet provide it by law;
- L’self-certification of use of the household appliances inside the property being renovated;
- the start date of the works, certified for example with the Declaration in lieu of the Deed of Notoriety, for the renovation of the property. Please note, in fact, that the deduction on household appliances – and, more generally, on furniture – is valid only for properties undergoing modernization works.
In addition to this, it is necessary to forward to theAENEAS the communication relating to the energy class of the appliances purchased, including their absorbed electrical power. The communication must take place within 90 days of payment or bank transfer.
How to enter the deduction in your tax return
To report the deduction, and therefore the Furniture Bonus, in the tax return it is necessary to fill in the appropriate line. For the 730/2024the columns required by the must be drawn up line E57:
-
column 1 and 3: the number of installments for each housing unit;
-
column 2 and 4: the expenditure incurred on furniture and appliances, according to the spending limits for the reference year. For the 2024 tax return, the expense is therefore that relating to 2023, with a maximum ceiling of 8,000 euros.
Naturally, the advice is to use your trusted accountant, especially if the deductions concern multiple renovated properties, so as not to come across oversights that could affect the IRPEF discount.
