Tax Deduction | Bonus Mobili

The Italian tax system introduced a 50% tax relief over 10 years for qualifying expenditure on furniture and large home appliances with high energy efficiency standards. Let’s find out how this scheme works.

Who can claim the Bonus Mobili?

You can trigger the Bonus Mobili exclusively if you are performing a house renovation (in your unit, or in any common building parts) at your residential premises. This scheme therefore excludes non natural persons from the beneficiaries, as well as non residential properties.
You can therefore claim this scheme along the house renovation, seismic improvement or Superbonus scheme; you cannot trigger the Bonus Mobili by a simple energy efficiency improvement.

Every house renovation requires the home-owner (or the condominium administrator) to file a starting date return (CILA, CIL, SCIA or house building permit) to the local Comune. This date is fundamental, because it serves at the first day available to claim the expenses, and trigger the tax break.

You can even claim the Bonus Mobili expenses before the house renovation ones, as long as they incur after the starting date as per the local Comune return filed. The following house renovations work qualify for the Bonus Mobili tax break:

  • Extraordinary maintenance;
  • Building reconstruction after a disastrous event (landslide, earthquake, flood etc.);
  • Ordinary building maintenance.
Note that in condominium units, the house renovation may take place also in common parts/Areas, not directly in your house unit.

Which expenditure qualifies for the Bonus Mobili?

The tax break includes any furniture purchased for the residential property, including doors, tents, curtains, and other home decorations.

It is also possible to claim “large” home appliances under the Bonus Mobili scheme, as long as the energy efficiency class of A+ or above (A is sufficient for ovens and dryers). Along the large appliances you can find:

  •  Fridges and freezers;
  • Washing machines and dryers;
  • Dishwashers;
  • Ovens and electric stoves;
  • Microwaves;
  • Electric Ventilators;
  • Air conditioning appliances.

The maximum qualifying expenditure is € 10,000, and the payment should not come in cash. Debit card payments, credit card payments, and bank wires are all acceptable payment methods; note that there is no particular bank wire unlike the other home renovation schemes.
Your maximum tax relief is € 5,000 in ten years
, hence a maximum of € 500 of tax credit claimable in your annual Mod. Redditi or 730 Italian tax return.

Calculate your tax Deduction | Bonus Mobili

Tax Deduction | Bonus Mobili
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Which documents should I keep for the Bonus Mobili?

In order to claim your Bonus Mobili tax credit in your annual Italian income tax return you must retain proof of:

  • Furniture and home appliances invoices (including the items descriptions);
  • Proof of payment receipt;
  • Cash statements showing the payment.

Unfortunately, unlike other house related tax schemes, it is not possible to undergo the Sconto in Fattura or to sell the tax credit to a financial institution.

Finally, the tax office has 7 years after the last Bonus Mobili instalments is claimed, therefore you must retain your supporting evidence for 17 years.

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