Also in 2025 the Furniture bonus and the new appliance bonus have been confirmed by the Budget Law, offering concessions for the purchase of home furnishings and equipmentbut with some new features. Both measures are part of the fiscal maneuver, aimed at stimulating the housing renovation and to promote the recycling of obsolete household appliances in favor of models more ecological and efficient.
The Furniture bonuses provides one 50% tax deduction on expenses incurred for the purchase of furniture and large appliances, up to a maximum of 5,000 euros. To take advantage of this benefit, the purchase must be linked to building renovation works.
The property being renovated must be undergoing renovation and the works must be started before purchasing the furnishings. The amount of the deduction is divided into ten equal annual installments. Those who declare expenses via form 730 or income can benefit from the bonus, also including expenses for the renovation of the property.
Items eligible for the incentive include new furniture such as beds, sofas, wardrobes and mattressesas well as large, highly energy-efficient appliances. The requirements for household appliances are that they belong to specific energy classes (A or higher for ovens, E for washing machines, F for refrigerators) and are provided with an energy label.
The new appliance bonus
The Appliance bonuses it is instead new for 2025 and provides a 30% discount on the purchase price of highly energy efficient household appliances, up to a maximum of 100 euros. The contribution can reach up to 200 euros for families with an ISEE of less than 25,000 euros.
However, the advantage is only valid for a single purchase and the new appliance must have an energy class of at least B. Furthermore, the product purchased must be manufactured within the European Union. The bonus is reserved for those who scrap an old appliance and replace it with a more eco-friendly one.
For both measures, the government has provided the implementing decree which will establish the criteria and methods of request. It is expected that the household appliances bonus will be accessible through a system of “click day”, with a limited budget of 50 million euros.