Furniture bonuses, that's when all you need is the receipt for the deduction
The furniture and large appliances bonus is driven by the renovation bonus.
When you carry out interventions on the property that give you the right to the renovation bonus, you are therefore also entitled to a 50% deduction on the expenditure made for the purchase of the furnishings intended for the same property.
For purchases made between 1 January 2024 and 31 December 2024, the maximum spending limit on which it is possible to benefit from the deduction is 5,000 euros and this means that the maximum benefit that can be enjoyed is 2,500 euros.
The deduction is obtained by inserting the expenses incurred for furniture and appliances in 730/2024, you will be able to benefit from the tax discount in 10 annual installments of the same amount.
For those who benefit from the maximum benefit (2,500 euros), in fact, there will be a tax discount of 250 euros for the 10 years following those in which the burden was incurred.
read also Furniture bonus 2024 without renovation? Let's clarify Documentation to benefit from the furniture bonus In order to request the deduction, the taxpayer must have the so-called "support documents", i.e.
the documentation certifying payment for the furniture and appliances.
To certify the expenses in question and their payment, bank transfer receipts or documentation certifying the debit of the expense to the taxpayer's current account are useful.
The documents certifying the expenditure, however, must also be accompanied by the purchase invoices on which the taxpayer's tax code must be indicated and the nature of the goods purchased and their quantity and quality specified.
For household appliances, in fact, the furniture bonus requires, for the purposes of the deduction, that they belong to a certain energy class and specifically: not lower than class A for ovens; not lower than class E for washing machines, washer-dryers and dishwashers; not lower than class F for refrigerators and freezers, for equipment for which the energy label is required; appliances without an energy class label if this is not yet mandatory.
As regards ovens, refrigerators, dishwashers, electric hobs, washer-dryers and washing machines, the taxpayer must send the communication to Enea to benefit from the bonus.
Is the receipt enough to get the deduction? As we have said, a purchase certified by invoice is fully within the right to deduction.
However, if the taxpayer only has the receipt instead of the invoice, is he still entitled to the furniture and appliances bonus? For the purposes of the deduction, the receipt has the same value as the invoice as long as it contains the buyer's tax code, an indication of the nature of the goods purchased, and their quantity and quality.
If the receipt does not indicate the purchaser's tax code (provided that it indicates the nature, quality and quantity of the goods) the deduction can be used only if the purchase can be traced back to the taxpayer who holds the credit or debit card used for the purchase.
'purchase.
How is the payment traced back to the taxpayer? There must be correspondence between payment and receipt and specifically the merchant to whom the payment was made, the amount paid, the date and time of the transaction must correspond with the same data present on the receipt.
In this way, even if the taxpayer's tax code is not shown on the receipt, the deduction can still be used.
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