Mobile bonuses: how to access the benefits provided with the furniture bonus for the purchase of new furniture accessories or appliances.
At the same time as the tax deductions for the restructuring (see restructuring bonus), the user has the opportunity to take advantage of the so-calledmobile bonuses, a facility provided to relieve users of the expense of new furniture and electrical equipment of an energy class above A +.
Between concessions for energy saving planned for this 2015, figure themobile bonuses. Let's see in detail what it is.
What is the mobile bonuses?
Themobile bonusesit is a tax incentive that provides for deductions of 50 percent for those who, at the same time as a renovation, buy furniture and large appliances of a class not lower than A +.
Who can benefit from the mobile bonus?
They can benefit from themobile bonusesall those who have incurred restructuring costs of an existing building or building. Those who renovate the house and then decide to furnish it or change some appliances, in addition to tax deductions for renovations, will be eligible for themobile bonuses.
Can benefit from themobile bonuseswho, at the same time as a renovation work, bought furniture or large appliances by 31 December 2015.
What are the conditions for accessing the mobile bonus?
To access themobile bonuses it is essential to have carried out a building renovation and taken advantage of the relative deduction. In addition, it is necessary that the start date of the renovation works precedes the one in which the furniture or appliances are purchased, while it is not essential that the renovation costs are incurred before those for real estate furniture.
The tax deduction for the purchase of furniture and appliances can be requested in conjunction with interventions such as:
- ordinary maintenance for the common parts
- Extraordinary maintenance
- conservative rehabilitation
- building renovation
- interventions for restoration after calamitous events
- conservative rehabilitation concerning entire buildings
Regardless of the amount incurred for the restructuring costs, the 50 percent deduction provided for with themobile bonuseshas a maximum ceiling of 10,000 euros. This figure refers overall to the costs incurred for the purchase of furniture and large appliances. The tax deduction will be divided into 10 annual installments of the same amount.
How must furniture and appliances be paid to use the bonus?
Payment can be made by bank or postal transfer, in which the same reason used for the bank transfers relating to building renovations, the tax code of the person making the payment and the VAT number of the recipient of the sum must be indicated. You can also use debit and credit cards. Also in this case, the withholding tax will be 8%.
Which furniture and appliances can take advantage of this concession?
Furniture, curtains and blinds, parquet and other flooring elements are excluded from the bonus. They can access the bonus, Furniture like:
- chest of drawers
- bedside tables
- lighting equipment
Appliances must be of a class not lower than A +, except for ovens that can benefit frommobile bonusesstarting from class A.