You can benefit from the mobile bonuses in case of renovation of the relevance? A question that may arouse interest and to which the IRS has responded by clarifying the issue. Let’s see what has been explained and what you need to know about it Irpef deduction which can be used until 31 December 2024 and which for the current year must be calculated on a maximum amount of 5,000 euros.
TO Tax Today, the online magazine of the Revenue Agency, was asked: “I have carried out extraordinary maintenance works on the garage belonging to the house. I later purchased some furniture for the same house. Can I take advantage of the 50% deduction foreseen by the ‘Furniture Bonus’, even if the works were carried out only on the appurtenance of the apartment?”.
In providing its response, the Tax Office explained that it is possible to take advantage of the 50% deduction for the purchase of some home furniture following extraordinary maintenance interventions carried out at garage pertaining to the home.
The Tax Office recalled that the Revenue Agency has specified several times that the 50% deduction of the expenses incurred for thepurchase of furniture and appliances (to be used in ten annual installments of the same amount) is also due when these goods are intended to furnish the home, but the intervention to which the purchase is connected was carried out on an appurtenance of the property itself. Consequently, in the presence of the other conditions necessary to request the furniture bonus, it is possible to request the benefit.
Furniture bonus 2024, how it works
The mobile bonuses consists of one Irpef deduction for the purchase of furniture and large appliances intended for furnish a property undergoing renovation. For 2024 the deduction must be calculated on a maximum amount of 5,000 eurosincluding any transport and assembly costs, and must be divided into ten annual installments of the same amount. Payment must be made with wire transfer or debit or credit card.
The Irpef deduction is intended to those who purchase new furniture and appliances by 31 December 2024 (of a class not lower than class A for ovens, class E for washing machines, washer-dryers and dishwashers, class F for refrigerators and freezers) and has created building renovation interventions starting from January 1st of the year preceding that of the purchase of the goods.
