Buying before the works
It is the most serious mistake and cannot be fixed: the start date of the works must come before the purchase date.
Property · Home deductions
The furniture and appliances bonus
It is not a bonus for buying furniture: it is an add-on to a renovation. Without building renovation works already under way, nothing is due, however well documented and traceable the expense may be.
01 · The condition
You need a renovation in progress
The furniture bonus is available only to people who are claiming the deduction for building renovation works. It is an ancillary relief, not a standalone one.
- The building works must have started before the furniture is bought: the start date of the works is the dividing line.
- The works do not need to be finished: it is enough that they have begun.
- The start date is proved with building permits, notices to the ASL (the local health authority) where required, or a self-certified statement.
- The furniture must be intended for the property where the works are being done.
- It does not have to go in the room that was renovated.
- Anyone renovating the shared parts of a condominium can use the bonus only to furnish the shared parts, not their own flat.
Buying the furniture before the works start is the mistake that most often costs people the bonus, and it cannot be put right in any way. If the building site has not started yet, it is better to wait: all you need is the building permit filed and the works actually under way.
02 · Eligible items
Which purchases qualify for the furniture and appliances bonus
The list is precise: it covers new furniture and large household appliances with an energy class no lower than the one required.
- The furniture must be new: second-hand items do not qualify.
- Delivery and assembly costs also qualify, if paid in the same way.
- Appliances need the minimum energy class required, which differs by type of appliance.
- Keep the documents showing the energy class and, where required, the filing with ENEA (the national energy agency).
- Garden furniture does not qualify.
| Category | Does it qualify? |
|---|---|
| Beds, wardrobes, chests of drawers, bookcases, desks, tables, chairs, sofas, armchairs | Yes |
| Mattresses and lighting fixtures | Yes |
| Kitchen units and bathroom furniture | Yes |
| Large household appliances with the minimum energy class required | Yes |
| Doors, flooring, curtains, drapes, decorative accessories | No |
| Small household appliances | No |
03 · The cap
The spending cap and the deduction
The deduction is calculated on an annual spending cap per property unit, and is spread over equal annual instalments.
The cap
It is set per year and per property unit where the works take place, regardless of how many people share the cost.
The instalments
The deduction is split into equal annual instalments, with the number of instalments set by the law.
How it relates to the renovation
The furniture bonus cap is separate from the cap on the deduction for the works: the two are neither added together nor offset against each other.
More than one property
Anyone renovating several property units has a cap for each one, provided works are being done on each.
Who can claim
The link also applies to the person claiming.
- It must be the person claiming the deduction for the works
- They must have paid for the furniture
- They must have enough gross tax to absorb it: it is a deduction, not a refund
- If several people share the works, there is still a single cap per property
04 · Traceability
Accepted payment methods
Unlike building works, the furniture bonus does not require the bonifico parlante (the dedicated bank transfer for tax deductions): several payment methods are accepted, provided they are traceable.
- Ordinary bank transfer, credit card and debit card are all accepted.
- The bonifico parlante with payment reference and codici fiscali (Italian tax codes) is not required, but using it does no harm.
- Cash and cheques are not accepted.
- Instalment finance arranged by the seller is accepted, provided the finance company pays the supplier by traceable means and the taxpayer keeps the paperwork.
- The payment date decides which year the deduction belongs to, not the delivery date.
- Keep the invoices showing the type and quantity of goods, and the payment receipts.
The difference between payment date and delivery date matters more than it seems: a piece of furniture ordered and paid for in December but delivered in March is deducted in the return for the year of payment. What counts is the year in which the expense was incurred.
05 · What loses the bonus
The most frequent mistakes
Almost all of them are mistakes of sequence or paperwork, and none can be recovered after the event.
Paying in cash
It costs you the deduction, even with a proper invoice.
Energy class too low
For appliances, the minimum class is a requirement, not a preference.
Items that do not qualify
Doors, flooring and curtains are excluded, even if bought together with the furniture.
Vague invoice
The invoice must detail the type, quality and quantity of goods: an invoice for "furnishings" invites a challenge.
Cap exceeded per property
The limit is per property unit, not per person: two spouses furnishing the same home share the same cap.
06 · What to keep
What you need for the tax return
Collect the paperwork as you go: rebuilding it years later, if there is a check, is almost impossible.
- Purchase invoices showing the type, quality and quantity of goods.
- Payment receipts: bank transfer, card receipt, bank statement.
- Energy class documents for the appliances.
- Building permit for the works, or a self-certified statement with the start date.
- ENEA filing for appliances, where required.
- Everything must be kept until the time limit for tax assessments on the last instalment deducted has expired.
The retention period is long, because the deduction is spread over several years and the assessment time limits run separately for each year. In practice, the documents have to be kept well beyond the length of the deduction itself.
Frequently asked
The questions that keep coming up
I bought the furniture before the works started. Can I fix it?
No. The timing requirement is strict: the building works must have started before the furniture was bought, and there is no way to cure the reversed order.
If the works have not started yet and you do not need to buy straight away, it is better to wait until the permit has been filed and the building site is actually under way.
Does the furniture have to go in the renovated room?
No. It is enough that the furniture is intended for the property where the renovation works are being done: it does not have to furnish the renovated room itself.
So if you renovate the bathroom, you can furnish the bedroom with the bonus, as long as it is the same property and the works started before the purchase.
Can I pay by credit card?
Yes. For the furniture bonus, ordinary bank transfer, credit card and debit card are all accepted: unlike building works, the bonifico parlante is not required.
Cash and cheques are not accepted. The date that decides the tax year is the payment date, not the date the furniture is delivered.
Does the cap apply to me or to the home?
To the property unit. The spending limit refers to the property where the works take place, regardless of how many people share the costs.
Two spouses furnishing the same home therefore share the same cap, splitting the deduction according to what each of them actually paid.
Let's talk
The right question is: when did the building works start?
Everything depends on that date: whether the bonus is due, for which purchases, and for how many more years.