Furniture bonuses 2024: list of eligible goods and new energy classes

The Revenue Agency in the guide updated to June 2024 indicates the summary of all the rules for having the mobile bonuses.

Generally speaking, it is highlighted that to taxpayers who benefit from the deduction provided for by the art. 16-bis of the TUIR, for recovery interventions on the building heritage, a deduction is recognizedequal to 50 percent of the expenses incurred, For the purchase of furniture and large household appliances aimed at furnishing the property subject to building recovery interventions known as Furniture Bonus.

1) Furniture bonuses 2024: list of eligible goods and new energy classes

In particular, the discount is available for the purchase, even if carried out abroad, of furniture and large appliances with certain energy efficiency classes.

Pay attention to the fact that among the conditions set by the law, it is expected that the benefit is aimed solely at expenses incurred for the purchase of new furniture or large appliances

By way of example, the “furniture” subject to relief includes:

• beds, wardrobes, chests of drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards as well as mattresses and lighting fixtures as they constitute a necessary completion of the furnishings of the property being renovated;
• However, purchases of doors, flooring (for example parquet), curtains and other furnishing accessories are not eligible.

2) Mobile bonuses 2024: the new energy classes

Cwith reference to the energy efficiency classes of large household appliances must possess to access the deduction, it is highlighted that have been updated energy classes minimum requirements in case of purchase of large household appliances to adapt the legislation to the entry into force of Regulation (EU) 2017/1369 of the European Parliament and of the Council of 4 July 2017, which established a framework for energy labeling and which repealed Directive 2010/30 /EU.

With this regulation, starting from March 1, 2021, the energy consumption classification label for household appliances has been replaced by a new scale of values, developed based on the application of the new EU delegated regulations, published in the Official Journal of the European Union L 315 of 5 December 2019, in adoption of the aforementioned framework regulation (EU) 2017/1369.

The new regulation on energy labeling has therefore provided the elimination of the “A+”, “A++” and “A+++” efficiency classes, introduced by the previous directive, and led to a remodulation of the “AG” scale classification.

The 2022 budget law modified paragraph 2 of the art. 16 of Legislative Decree no. 63 of 2013 recalling the new energy labeling system.

Therefore, starting from 1 January 2022, for the purchase of large household appliances, it limits the benefit to the purchase of the types equipped with a class F or higher energy label (A for ovens)if the energy label is mandatory for those types.

The purchase of large household appliances without an energy label can only be facilitated if, for that type, the energy label obligation is not yet foreseen (Circular 18.09.2013 n. 29/E, paragraph 3.4).

For the purposes of identifying “large household appliances”, in the absence of different indications in the facilitative provision, the merely illustrative and non-exhaustive list in Annex 1B of Legislative Decree 25 July 2005, no. was a useful reference. 151.

Following the relative repeal by the legislative decree of 14 March 2014, n. 49, for the purposes of facilitation it is now necessary to refer to Annex II of this legislative decree which includes:

• Large refrigeration appliances
• Refrigerators
• Freezers
• Other large appliances used for refrigeration, preservation and storage of food •Washing machines
• Washers and dryers
• Dishwasher
• Cooking appliances – Hobs
• Electric stoves •Electric hotplates
• Ovens and microwave ovens
• Other large household appliances used for cooking and further processing of food
• Electric heating appliances
• Electric radiators
• Other large appliances used to heat rooms, beds and seating furniture
• Electric fans
• Air conditioning appliances as defined by the implementing provisions of Commission Directive 2002/40/EC of 8 May 2002 laying down detailed rules for the application of Council Directive 92/75/EEC as regards labeling indicating energy consumption of electric ovens for domestic use
• Other ventilation, air extraction and air conditioning equipment

The costs of transport and assembly of the purchased goods can also be considered in the amount of expenses incurred for the purchase of furniture and large appliances, provided that the expenses themselves were incurred using the established payment methods.