Home Household appliances Extension of furniture and household appliances premiums: new features for 2022

Extension of furniture and household appliances premiums: new features for 2022


Also confirmed for 2022 (and until 2024) the cd. bonus furniture and appliances. The government, with the approval of the finance law, has decided to extend the reduction also for the next three years, introducing however some novelties (in particular from 2023). Let’s see, precisely, what changes.

Bonus furniture and appliances, the extension is coming: who can apply for the Irpef discount also in 2022

The first news about the bonus furniture and appliances it is the relative to extension: those who, in fact, have not yet benefited from the discount will be able to do so in 2022 (but also in 2023 and 2024). The facility has been extended, as already mentioned above, for another three years, confirming the same requirements valid until 31 December 2021.

In this regard, remember that the furniture and household appliance premium is one of the personal income tax deduction for the purchase of furniture and large appliances of a class no lower than A+ (A or higher for ovens and washer-dryers), intended to furnish a property undergoing renovation. The deduction must be calculated on a maximum amount of 10,000 euros, including any transport and assembly costs, and must be divided into ten installments of the same amount.

Those who buy new furniture and appliances in 2021 and who have carried out building renovations from January 1, 2020 will continue to benefit from the deduction.

In order to benefit from it, it is therefore essential to makena building renovation, both on individual residential real estate units and on common parts of buildings, which are always residential. The deduction is also due when the goods purchased are intended to furnish a different environment of the same building which is the subject of a construction intervention, or when the furniture and large appliances are intended to furnish the property but the intervention to which the purchase is tied is made on a dependency of the property itself, even if it is registered independently.

Also, to get the bonus it is necessary that the start date of the renovation work precedes the date on which the goods are purchased. However, it is not essential that the costs of renovation be incurred before those of furnishing the building.

New bonus furniture and appliances: what will change from 2022

When it was set up, the premium for furniture and household appliances recognized a reduction in income tax within the maximum limit of 10,000 euros. In 2021, the spending limit on which to calculate the deduction was increased to 16,000 euros, before returning to 10,000 euros in 2022. Indeed, one of the main innovations of the finance law is the recalculation of expenditure ceilings.

In concrete terms, whatever the amount of the expenses incurred for the renovation work, it is possible to benefit from a 50% off calculated on a maximum amount of 10,000 euros, referring, globally, to expenses incurred for the purchase of furniture and large household appliances. The limit of €10,000 will then increase to €5,000 in 2023 and 2024, but will still concern the sole property, including outbuildings, or the common part of the building being renovated. Thus, the taxpayer who carries out renovations on several real estate units will be entitled to the benefit several times.