Those who will face expenses for the renovation of the apartment in this 2017 will be able to count on 2017 Furniture Bonus which will allow those in possession of certain requirements to be able to obtain incentives for restructuring.
It should be immediately specified that this bonus can only be requested by those who have taken steps to carry out the renovation of your apartment, fully or partially, during the 2016 or will complete it throughout the 2017, ie by 31 December of this year. The name of the bonus derives from the fact that they fit into the restructuring costs also purchases of furniture and any type of furniture or household appliance necessary for the completion of the renovation project.
In order to apply for this tax relief, both the beginning and the end of the works must be certified, with a specific documentation that may vary, depending on the type of work to be carried out and the building where the work is to be carried out . Of course, all the expenses incurred for the renovation must also be documented, by presenting all the receipts and payment invoices, thus being able to guarantee the maximum transparency and traceability of all the restructuring costs and costs.
The main features of the 2017 Mobile Bonus are to guarantee an income tax deduction that varies between the 50 and the 65% depending on the type of intervention that is carried out, be it a total intervention on the entire apartment, or relative to a single room, such as the
The Furniture Bonus can also be used only for the purchase of furnishing accessories, but only to re-furnish rooms or apartments where renovations have been made. In this case you can enjoy the facilitation of 50% on a maximum expenditure of 10.000 euros. The deduction does not take place in a single solution, but in ten equal installments, to be calculated based on the expenditure made or in any case considering a value not exceeding 10.000 euros.
Another important point to take into consideration is the declaration of works, that is the type of intervention that is declared within the bonus request.
For example, if you request a bonus for the
, tax relief may be requested only for the purchase of all appliances and furnishings for that specific room. Therefore, it is not possible to make the request to purchase a bed or a study desk.
Instead, all costs related to the purchase of appliances such as ovens, refrigerators or dishwashers and items of furniture such as sinks, pantries, kitchen tables and chairs, etc. can be included.
Finally, it should be emphasized that the mobile bonus for the renovation of the apartment and the purchase of the furniture should not be confused with the facilities provided for young couples, always concerning work or purchase on the first home. These benefits, among other things, provided for by the Budget Law of the 2016 have not been renewed for the 2017, so that the only financial aid coming from the State in the case of home renovation and subsequent purchase of furniture is that provided by the 2017 Furniture Bonus, those of the 'Ecobonus for energy requalification and those for building recovery.
The requested documentation
In order to take advantage of the 2017 Furniture Bonus it is necessary to present a series of documents, both concerning the house and the works and, finally, the expenses incurred. In other words, the following documents must be presented together with the deduction request.
- Application for registration. This is a necessary certificate when the buildings are newly built and therefore have not yet been registered.
- Copy of payments made by ICI and IMU.
- In the case of works in condominium apartments, a copy of the resolution issued by the assembly that approves the works, whether they are inside or outside. In the case of a proprietary villa or a non-condominium property, this document will not be necessary.
- For tenants, it is necessary to present a copy of the consent of the owner of the apartment that authorizes the works and, specifically, the authorized works and those that are not authorized.
- Declaration replacing the deed of notoriety showing the dates of commencement of the works and an estimate of the duration of the works themselves. In addition, the type of works and those that fall within the benefits of the required bonus must be reported.
- Communication showing the data of the company carrying out the works.
- Copy of payments made for the purchase of furniture and furnishings. It should be remembered that in order to be certain that you will not run into problems related to the loss of payment receipts, the most recommended method of payment for furniture is the bank transfer, with specification, in the motive "Bonus Mobili". Of course, all other traceable payment methods are also indicated.
Speaking of Bonus Mobili, it is essential that it is clear what furniture can be purchased by requesting this tax relief. The Furniture Bonus, in fact, only provides for the purchase of new and traditional furniture, ie furniture for the kitchen, bedrooms, living room / living room, study and bathroom. It is important to specify that such furniture must be new, ie the tax relief provided by the bonus cannot be used for the purchase of used furniture or for antiques.
Go ahead, however, to tables and chairs, bookcases and wardrobes, chests of drawers, shelves, tables and coffee tables, beds, sofas and armchairs. As for the sanitary ware, even in this case only the new pieces are included in the bonus, while in the case of renovation work and use of an already existing piece, another type of facility can be used, namely that relating to the building recovery.
As for household appliances, the possibilities are very varied and the only limit is that related to the energy class. To be able to take advantage of the fiscal detraction provided by the Furniture Bonus, in fact, the appliances must necessarily be of class A + or higher except the classic oven which can also be of class A. However, it must be remembered that the purchase of the appliances falls under the facilitations only and if the restructuring takes place throughout 'apartment while, in the case of work in single rooms, such as in the case of the renovation of the kitchen or bathroom, can be deducted for tax only the appliances that are used in the room where the work is carried out. It will therefore not be possible to deduct a refrigerator when the declaration of the works involves the renovation of the bathroom.
Finally, beware of accessories: lamps and chandeliers are not part of the name of furniture but of accessories and, as such, cannot be considered within the deductible expenses. Instead all the accessories necessary for safety and prevention of illegal acts are considered deductible: yes, therefore, with padlocks and chains, peepholes on the doors and special locks for access protection. Finally, all the work aimed at preventing domestic accidents, such as the replacement of old, rusty or broken pipes, repair of malfunctioning power sockets and so on are included in the deductible works.
Find out how to choose the kitchen with the 2017 furniture bonus: the time for the deduction
As already mentioned, the tax deduction envisaged by the Furniture Bonus is made in ten installments. These installments will be distributed over ten years. For this reason, during this time it is essential to keep all the documentation relating to the work carried out and to the expenses. Unlike the previous Mobile Bonuses, such as the 2016 one, where payments had to be made only and exclusively by talking transfer, for this 2017 - as already seen - a normal transfer or another traceable payment means is sufficient. However, receipts, receipts and invoices must be kept and made available for possible checks by the Revenue Agency, as must all the documentation relating to the work must always be at hand.
And precisely as regards the documentation relating to the works, it should be remembered that, as far as the Mobile Bonus is active until 31 December of the 2017, the start of the works foreseen for the request of the subsidies may have started from January 1st 2016. The beginning of the works must be certified by the Dia, Scia, Cil or Cila depending on the type of work and the type of property on which one operates or, in the case of free construction, with a simple self-certification.
Finally, it should always be remembered that all work must be carried out with specialized firms, that is able to produce certifications, receipts and everything necessary for the production of documentation for requesting tax benefits provided by the 2017 Furniture Bonus.
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