Appliance bonus: here’s what you can buy

At a time when saving becomes necessary to face a difficult winter season on the horizon as best as possible, the cut on the cost of the bill also passes from domestic appliances that we have at home. As we have seen on Giornale.it, in fact, the better the energy class (type A + and higher) of the oven, washing machine and television, the greater the savings on their consumption. In this regard, as a document of the Revenue Agency explains in detail, the mobile bonuses for a 50% personal income tax deduction that can also be used for the purchase of large appliances.

How does it work

As the Agency explains, the concession was extended by the budget law 2022 (law no. 234/2021, article 1, paragraph 37) “for expenses incurred in the years 2022, 2023 and 2024 for buy furniture and large appliances of a class not lower than class A for ovens, class E for washing machines, washer-dryers and dishwashers, class F for refrigerators and freezers “. This deduction, however, can only be exploited by those who have already started the work for the recovery of the building heritage. For example, if only one of the spouses incurred the costs of renovating the house and the other took care of the furniture, the bonus to buy furniture and appliances does not belong to either of them. The law only matures “when the taxpayer has chosen, as an alternative to the direct use of the deductions for the restoration of the building heritage, to assign the credit or to exercise the option for the discount on the invoice“.

Communication to Enea

The Inland Revenue underlines, however, that in order to buy the appliances included in the bonus, a communication must be made to Enea which has put all the information on how to fill in the “Home Bonus”. In any case, the same Agency explains that “failure or late transmission does not, however, imply the loss of the right to deductions (resolution no. 46 / E of April 18, 2019) “. It is worthwhile to think about it this year since the spending ceiling is up to 10 thousand euros while from 2023 it will be half.

What interventions are needed

It is not necessary to do expensive interventions for to exploit this bonus: in fact, the guidelines also indicate simple routine maintenance work such as painting walls and ceilings, replacing floors or window frames as well as refurbishing internal plaster. Vice versa, Not you will be entitled to the bonus for “reconstruction or restoration work on a property damaged by disasters, if a state of emergency has been declared; restoration, conservative rehabilitation and building renovation concerning entire buildings, carried out by construction companies or real estate renovations and by building cooperatives that sell or assign the property within 18 months of the completion of the works“. You will not be able to request the measure to change your appliances even when it comes to”ordinary maintenance, extraordinary maintenance, restoration and conservative rehabilitation, building renovation on common parts of residential buildings“.

How to pay

To take advantage of the deduction, you can only pay with transfer or debit or credit card. Bank checks, cash or other payment methods will not be accepted. The deduction will also be possible with a loan a installments if the company that allows the loan pays “the consideration in the same manner indicated above and the taxpayer has a copy of the payment receipt“.