Appliances bonus for 2018

Between house bonus scheduled for 2018, is still ongoing the tax relief for the purchase of large household appliances, addition in extremis in the text of the new budget for the coming year.

As in previous years, barring last-minute changes, the personal income tax deduction for large household appliances, furniture and fittings will be 50% of groceries.

However, to take advantage of the discount, fromRevenue Agency let it be known that the purchase of these goods must be made on the occasion of a building renovation or of iextraordinary interventions, both "on individual residential real estate units and on common parts of buildings, always residential".

If the intervention in question were to affect some condominium parts(such as common areas, guardhouses, the doorman's apartment), condominiums will be entitled to the deduction, each for his share, only for goods purchased and intended to furnish these parts. On the other hand, no relief for the purchase of furnishings for your property.

Finally, the deduction «also applies when the purchased goods are intended for furnish a different environment of the same building object of construction intervention.

Appliances for which the discount is provided

The deduction can be applied to furniture and large appliances.

THE mobile affected by the subsidy will be: letti – wardrobes – chests of drawers bookcases – desks – tables – chairs – bedside tables – sofas armchairs – sideboards, mattresses – lighting fixtures.

However, expenses for doors and flooring, curtains and drapes and "other furnishing components" are excluded.

The home appliances purchasable with the bonus instead they must be of energy rating not lower than A+ (A for ovens) and will include: refrigerators – freezers – washing machines – dryers – dishwashers – cooking appliances – electric stoves – microwave ovens – electric hotplates – electric heating appliances – electric radiators – electric fans – air conditioning appliances.

Among the expenses to be deducted - specifies the Revenue Agency - you can include those of transport and of assembly of goods.

Limits and constraints

The maximum limit of the deductible expense will be 10 thousand euros for individual real estate units. This means that the citizen ch will carry out renovation works in two or more homes will be able to access two or more deductions.

To request and obtain the bonus it will be necessary include expenses incurred in the tax return.

Furthermore, to comply with the criteria of the tax benefit, payments of these expenses must be made only by bank transfer or debit or credit card. Payments by bank checks or cash will not be eligible for deductions.

Obligatory keep there Bank transfer receipt or the receipt of the transaction, the debit documentation on the current account e all invoices of purchase of goods.

Source: www.nostrofiglio.it