How to access the mobile bonus

How to access the 2017 mobile bonus: procedure to follow to request the furniture bonus and appliance bonus. The extension, rules and innovations for 2017. How does the 50% deduction on the purchase of new appliances and furnishing accessories work.

TheFurniture Bonusis the facility that allows you to buy furniture and appliances with a 50 percent tax deduction. Here how it works and how to access the mobile bonus 2017,requirements to be respected, documentation to be kept and procedure to follow.

Themobile bonusesis a facility created for those who, in conjunction with the purchase of furniture and appliances, carry out a building renovation and take advantage of the related tax deduction.

Mobile bonuses 2017, extension and news

With the new Budget Law, the Government confirmed theextension of the home appliances and furniture bonuses 2017. The innovations introduced for this year are many.

First of all, it should be noted that it is no longer possible to access thefurniture bonus without renovation. From January 1st and until December 31st 2017, the furniture and appliances bonus is bound exclusively to a renovation, except for the purchase of a new boiler. If you want the deductions provided for by the 2017 home appliances and furniture bonus to buy a new boiler, you can find all the relevant information in the dedicated articleMobile bonuses for boiler replacement.

Incentives for the purchase of household appliances - 2017 furniture bonuses

The mobile bonuses represents a incentive for the purchase of furnishing accessories such as beds, wardrobes, sideboards, mattresses, desks, tables, chairs, lighting, dressers ... but also to buy energy-saving appliances.

Which appliances benefit from incentives provided with the mobile bonuses?
In general, we can say that all large class A + appliances (or class A for ovens) can benefit from this incentive. The category of large household appliances includes appliances such as:

  • Refrigerators
  • Freezers
  • Washing machines
  • Dryers
  • Dishwasher
  • Cooking appliances
  • Electric stoves
  • Microwave ovens
  • Electric hot plates
  • Electric heating appliances
  • Electric radiators
  • Electric fans
  • Air conditioning appliances

Among the expenses to be deducted thanks to themobile bonuses, also include those of transport and assembly. The deductible amount provided for with themobile bonusesit must be calculated at 50 per cent on a maximum amount of 10,000 euros. This sum is independent of the expenditure incurred with the building renovation.

The maximum expenditure ceiling of 10,000 euros concerns a single real estate unit subject to renovation, therefore, the taxpayer who carries out renovations on several real estate units will be entitled to the benefit several times.

Furniture bonuses 2017, which furniture can be deducted

As for the expense to be deducted, the maximum ceiling of 10,000 euros can cover the purchase of the following "deductible furniture“:

  • Bed
  • Bedside tables
  • Mattresses
  • Wardrobe
  • Drawers
  • Library
  • Desk
  • Table
  • Chairs
  • Sofa
  • Armchairs
  • Cupboard
  • Lighting fixtures such as lamps, chandeliers (excluding light bulbs!)

Curtains, doors, floors and skirtings are excluded from the deduction.

How to access the mobile bonus:the request for the bonus with the tax return

Themobile bonusesis an incentive that provides for tax deductions equal to 50 percent of the expenditure incurred for the purchase of household appliances or furniture, thus, foraccess the mobile bonusit will be sufficient to indicate the expenses incurred in the tax return (form 730 or single form for individuals). The taxpayer must prove that he has incurred these expenses so he will have to proceed with a payment by bank transfer, credit card or debit card but with some precautions, let's see in detail.

As for the renovations, to access thetax deductionson purchases of furniture and large appliances, it will be necessary to pay by bank or postal transfer where it will be indicated:

  • the reason for the payment
  • the tax code of the beneficiary of the deduction (who buys household appliances)
  • the VAT number or tax code of the beneficiary (who receives the money)
  • the same procedures must be observed for the payment of the transport and assembly costs of the goods.

Those who pay by credit card (or postpay-style debit card, paypal, superflash ...) must indicate the date of purchase on the day on which the payment was made and not on the day on which there was the actual debit (accounting of the 'operation).

To access the mobile bonus, it is not allowed to purchase goods by paying by bank checks, cash or other means of payment.

In the article dedicated to the "deduction for boiler replacement" there are differences in access to the deductions for those who fill out the single form and for those who make the tax return with 740.

What is needed to access the mobile bonuses:requirements and documents to be kept

The taxpayer, after having paid in the manner described above, must keep:

  • Bank transfer receipt
  • Transaction receipt (for credit or debit card payments)
  • debit documentation on the current account
  • invoices for the purchase of goods, showing the nature, quality (in the case of appliances it will be necessary to indicate the energy class) and quantity

We fromIdeeGreen.itwe recommend payment by credit (or debit) card as paying by bank transfer (whether it be bank or postal) an 8% withholding tax is applied, so the taxpayer charges an additional expense.

NB .: can access themobile bonusesonly those who have carried out renovations benefiting from the deductions provided for by the restructuring bonus. Cannot access themobile bonusesthose who, on the other hand, benefited from the deductions provided for the redevelopment of buildings.

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