Those who will have to face expenses for the renovation of the apartment in this 2017 will be able to count on the 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 specific documentation that may vary, depending on the type of work to be carried out and the property on which the work is being carried out . Naturally, all the expenses incurred for the restructuring must also be documented, through the presentation of all receipts and payment invoices, thus ensuring maximum transparency and traceability of all expenses and restructuring costs.
The main characteristics of the 2017 Furniture Bonus are to guarantee an Irpef deduction that varies between 50 and 65% depending on the type of intervention that is carried out, whether it is a total intervention on the entire apartment, or relating 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 in which renovations have been made. In this case, you can take advantage of the 50% discount on a maximum cost 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 the works, that is the type of intervention that is declared within the request for the bonus.
For example, if you request a bonus for the
, tax relief may be requested only for the purchase of all appliances and furnishing accessories for that specific room. Therefore, one cannot think of making the purchase request for a bed or a study desk.
On the other hand, all costs relating to the purchase of household appliances such as oven, refrigerator or dishwasher and furnishing elements such as sink, pantries, kitchen tables and chairs, etc. can be included.
Finally, it should be emphasized that the furniture bonus for the renovation of the apartment and the purchase of furniture should not be confused with the concessions provided for young couples, always relating to work or purchase on the first home. These concessions, among other things, provided for by the 2016 Budget Law have not been renewed for 2017, so the only economic aid from the State in the event of home renovation and subsequent furniture purchase are those provided for by the 2017 Furniture Bonus, those of 'Eco-bonuses 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 case of work in condominium apartments, copy of the resolution issued by the assembly that approves the work, both indoors and outdoors. In the case of an owning villa or a non-condominium building, this document will not be necessary.
- For renters, it is necessary to present a copy of the consent of the owner of the apartment authorizing the works and, specifically, the authorized and any unauthorized works must be indicated.
- Substitutive declaration of the deed of notoriety showing the start dates of the works and an estimate of the duration of the works themselves. Furthermore, the type of work and those that fall within the facilities of the bonus requested must be reported.
- Communication showing the data of the company carrying out the work.
- Copy of payments made for the purchase of furniture and furnishing accessories. It should be remembered that in order to be sure not to run into problems relating to the loss of payment receipts, the most recommended method for paying for furniture is the bank transfer, with specification, in the description "Bonus Furniture". Of course, all other traceable means of payment are also indicated.
Speaking of Furniture Bonuses, it is essential that it is clear which furniture can be purchased by applying for this tax relief. The Furniture Bonus, in fact, only provides for the purchase of new and traditional furniture, i.e. furnishings for the kitchen, bedrooms, lounge / living room, study and bathroom. It is important to specify that such furniture must be new, ie the tax advantage provided by the bonus cannot be used for the purchase of used furniture or 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 relating to the energy class. In order to take advantage of the fiscal detraction provided by the Furniture Bonus, in fact, the household 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 household appliances falls within the concessions only and if the restructuring takes place throughout the 'apartment while, in the case of work in individual rooms, such as for the renovation of the kitchen or bathroom, only household appliances that are used in the room where the work is carried out can be tax deducted. It will therefore not be possible to think of deducting a refrigerator when the declaration of works provides for the renovation of the bathroom.
Finally, pay attention to accessories: lamps and chandeliers are not included in the name of furniture but accessories and, as such, cannot be considered within the deductible expenses. On the other hand, all those accessories necessary for safety and the prevention of illegal acts are considered deductible: yes, therefore, to padlocks and chains, peepholes on doors and special locks for the protection of accesses. Finally, all work aimed at preventing domestic accidents, such as replacing old, rusty or broken pipes, repairing malfunctioning power sockets, etc. are also part of the deductible work.
Find out how to choose the kitchen with the 2017 furniture bonus: the time for the deduction
As already mentioned, the tax deduction provided for by the Furniture Bonus takes place in ten installments. These installments will be distributed over ten years. For this reason, during this time it is essential to keep all documentation relating to the work carried out and expenses. Unlike the previous Mobile Bonuses, such as the 2016 one, in which payments had to be made only and exclusively by speaking transfer, for this 2017 - as already seen - a normal transfer or another traceable means of payment is sufficient. However, receipts, receipts and invoices must be kept and made available for any checks by the Revenue Agency, as well as all the documentation relating to the works must always be at hand.
And precisely with regard to the documentation relating to the works, it should be remembered that, although the Furniture Bonus is active until 31 December 2017, the start of the works planned for the request for the facilities may have started from 2016 January XNUMX. The start of the work must be certified through the Dia, Scia, Cil or Cila according to the type of work and the type of property on which it 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.
My contact details:
Feel free to contact me for any information, the quote is free and you can request it online or use the contact details on this page.