Five thousand euros is the figure on which the entire furniture bonus in this year’s tax return revolves, the maximum spending limit on which to calculate the 50% IRPEF deduction. Translated: those who purchase furniture and large appliances linked to a renovation recover a maximum of 2,500 euros, spread over ten annual installments of 250 euros each. No immediate refund, therefore, but a discount that is applied one tenth at a time to the tax due. The 2026 Budget Law has extended the furniture bonus relief, as confirmed by the Revenue Agency in the updated guide. The ceiling remains the one set for 2024 and 2025: previously, in 2022, it reached 10,000 euros, then dropped to 8,000 in 2023. The expenses must be paid by 31 December 2026 and those incurred in 2025 are indicated in 730 of this year, thus recovering the first of the ten installments.
The constraint that causes everything to decay: restructuring
Here lies the issue that many people ignore, namely that the furniture bonus is intended only for those who have started a building renovation project starting from January 1st of the year preceding the purchase. For goods purchased in 2026, therefore, the works must have started at least in 2025. And the start date of the works must precede the date on which the expenses for furniture and appliances are incurred. The start of the construction site is demonstrated with the administrative authorizations or communications required by the building regulations, with prior communication to the local health authority where mandatory or, for works that do not require qualifications, with a declaration in lieu of an affidavit pursuant to article 47 of Presidential Decree 445/2000.
Who is entitled to it and what can you buy
On the furnishings front, the guide lists the permitted goods: beds, wardrobes, chests of drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, as well as mattresses and lighting fixtures that complete the furnishings of the renovated property. However, doors, flooring such as parquet, curtains and other furnishing accessories remain outside.
For large household appliances, energy classes matter, and here the detail is more detailed than one might think. We need new appliances with an energy label no lower than class A for ovens, class E for washing machines, washer-dryers and dishwashers, and class F for refrigerators and freezers. For the types that do not yet require a label, the purchase is still facilitated. The benefit includes, among others, refrigerators, freezers, washing machines, dryers, cooking appliances, microwave ovens, electric radiators and air conditioning appliances.
Trackable payments and documents to keep
Cash is banned. Payment must be made by bank transfer, debit card or credit card, bank checks, cash or other non-traceable means are not accepted. Furthermore, for the bank transfer, the special withholding tax prepared by banks and post offices for renovations is not needed. The relief also applies to purchases in installments, as long as the finance company pays in the same way and the taxpayer keeps the receipt. There are three documents to keep: the payment certificate, the purchase invoices with the nature, quality and quantity of the goods, or the receipt showing the buyer’s tax code together with the same information. The costs also include transport and assembly, as long as they have been paid using the required traceable methods.
The limit of 5,000 euros refers to each housing unit undergoing renovation. Anyone who renovates multiple properties is therefore entitled to the benefit several times. The case of the condominium common areas is different, because the works on the building allow individual condominium owners to deduct, pro rata, the furnishings of the common areas such as the guardhouse or the doorman’s quarters, but not that of their own home.
A final passage concerns Aeneas. The purchase of ovens, refrigerators, dishwashers, electric hobs, washer-dryers, washing machines and dryers must be communicated to the agency via the dedicated portal. Failure or late transmission, however, does not lead to the loss of the deduction, as clarified by resolution no. 46/E of 2019. All the documentation must however be kept because the financial administration can request it at any time, and in the event of an error in the 730 the risk is not a correction but the loss of the discount.
