The tax deduction 2020 for the purchase of a sofa, explained in a simple way

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Furniture bonuses, what is it?

October 15, 2019 is the Budget Law 2020 was approved by the Council of Ministers and è officially entered into force on 27 October. Among the measures provided for by the new law è also present the extension to the furniture bonus, or the Irpef deduction of 50% for the expense of furniture for the furniture of your own home or common parts of an apartment building.

If you have the necessary requirements to take advantage of the ’ facilitation, è just make the declaration using model 730 or Unico and present the required documentation. But what are the basic indications of the 2020 mobile bonus? Let's try to understand it well, in a simple way.

What you need to know about the 2020 mobile bonus

The furniture bonus valid following building interventions on the property, installation of a pellet stove, installation of air conditioning systems or heat generators, replacement of the boiler.
Building works must start on January 1, 2019.
The purchase of the asset must be subsequent to the start of construction work and valid until December 31, 2020 (see Stability Law 2020).
Those who took advantage of the mobile bonus for building projects started in 2018, will also be able to take advantage of the bonus for purchases made in 2019, net of the expenses for which the deduction has already been used.
The total amount deductible from the mobile bonus must not exceed 10,000 euros.
The total cost of the furniture also includes transport and assembly costs.
The reimbursement of the personal income tax will be paid in 10 equal annual installments.
The deduction is also due if the purchased furniture is intended to furnish a space other than the one subject to the building intervention, provided that it is the same property.

When can I take advantage of the tax deduction

If you want to buy a new sofa, a sofa bed or an armchair, you can deduct the costs incurred by 50% up to a maximum of 10,000 euros.

Remember that you can take advantage of the furniture bonus in case of:

Ordinary and extraordinary maintenance of common parts in residential buildings.

Extraordinary maintenance of individual housing units.

Restructuring, restoration and conservative restoration of single residential units or common parts in residential buildings.

Renovation or restoration of buildings damaged by disasters (only if the state of emergency has been declared: earthquakes, floods, landslides, etc.).

Restoration and renovation of entire buildings by construction companies that sell the property within 18 months of the end of the works.

Let's discover the details of the interventions that can be carried out in the condominium structures.

Extraordinary maintenance interventions are all those works that modify or replace parts of the property, such as the construction of stairs, installation of lifts and safety stairs, the construction of walls and fences, the replacement of external fixtures with modification of materials.

Instead, the replacement of tiles, gates, doors and floors, the repair of gutters, the painting of walls and ceilings is part of ordinary maintenance.



Find out more information on the furniture and appliances bonus guide.

Before requesting the deduction, Irpef reminds you that

Mobile payment must be made by bank transfer, or credit or debit card. The bonus can also be used in the case of purchase in installments of the furniture.
It is necessary to present the purchase invoices for the furniture or the receipt showing the quantities, description and quality of the purchased goods. If there are no buyer data in the receipt, they can be obtained and compared from the bank statement of the ATM holder (shop, amount, date, time).
Payment receipts and debit documents must be presented to the checking account.
It is necessary to present the documents attesting the start date of the works, such as the DIA, the CILA and the SCIA.
A copy of the ICI and IMU payments must be submitted if requested.

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