Appliance bonuses: the novelties of 2019
Good news for the furniture sector. There budget law 2019 extended also for next year il bonus furniture and appliances.
This is a deduction of the 50% for the purchase of furniture and appliances in class A or A+ for a maximum amount of 10,000 euros
The 2019 furniture and appliances bonus it will be linked to the renovation bonus and will be due only if the renovation works started from 1 January 2018 onwards.
Mobile bonuses 2019: the requirements
In order to take advantage of the furniture and appliances bonus 2019 must be fulfilled a number of requirements. First of all, in order to obtain the facilitation, it is essential to carry out a building renovation, and take advantage of the relative deduction, both on individual real estate units and on common parts of buildings, always residential
The deduction for the furniture and appliances bonus 2019 it is also due when the purchased goods are intended to furnish a different room of the same building. Among the requirements to get the furniture and appliances bonus 2019 it is necessary that the start date of the renovation works precedes the one in which the assets are purchased. It is not essential, however, that the renovation costs are incurred before those for furnishing the property.
Another fundamental requirement to be able to benefit from the discount provided by the bonus furniture and appliances is that the renovations carried out must not change the original dimensions of the building.
Bonus furniture and appliances causal transfer
To get the deduction of the furniture and appliances bonus 2019 must be carried out payments by bank transfer or debit or credit card. If the payment is made by bank transfer, it is not necessary to use the one (subject to withholding) specially prepared by banks and Poste Spa for building renovation costs.
In order to take advantage of the furniture and appliances bonus on the wire transfer, you must indicate:
- reason for the payment relating to the renovation works
- tax code of the beneficiary of the deduction
- VAT number or tax code of the seller or producer
The reason for the talking bank transfer for the mobile bonus and home appliances must be the following "Expenses for furnishings or appliances pursuant to art. 16, paragraph 2, Legislative Decree 63/2013″. Payment of invoice n XY of the day/month/year”.
Bonus furniture and appliances for televisions, ovens, refrigerators and boilers
The furniture and appliances bonus can be used for the purchase of furniture and large appliances of class no lower than A and A+ intended to furnish a property undergoing renovation.
You can take advantage of bonus furniture and appliances also for the purchase of ovens(energy class A), refrigerators (equal to or higher than energy class A+).
The furniture and appliances bonus also applies to the purchase of a boiler, because the replacement of the boiler falls among the interventions of "extraordinary maintenance". It is necessary, however, that there is an energy saving compared to the pre-existing situation. Nothing to do for the TV. With the legislation in force it is not possible, nor will it be possible to use the bonus furniture and appliances for the purchase of a television.
Bonus furniture and appliances, the guide of the Revenue Agency
A valuable aid for taxpayers who want more information on furniture and appliances bonus 2019 comes from the website of the Revenue Agency. Every year the Agency publishes a guide for the bonus furniture and appliances.
Source: https://www.idealista.it
