The 2024 furniture bonus is a measure that allows obtaining a 50% tax deduction on the purchase of furniture and large appliances intended to furnish buildings undergoing building renovation. First introduced in 2013, the bonus has been extended until the end of 2024. Unlike 2023, the maximum expenditure ceiling on which to calculate the deduction has fallen to 5,000 euros
.
In this guide, we will see how the mobile bonus works, who can benefit from it, the amounts and expenses allowed, as well as all the regulatory changes scheduled for 2024 and what will change in 2025.
What is the 2024 Furniture Bonus
The furniture bonus consists of a 50% personal income tax deduction on the purchase of furniture and large appliances aimed at furnishing a property undergoing renovation. It was introduced to support the furniture sector and encourage the purchase of energy efficient appliances
.
Introduced by Decree-Law no. 63 of 4 June 2013, it was extended by the Budget Law 2021 and 2022, and subsequently by the Budget Law 2024. For 2024, the maximum ceiling on which to calculate the deduction is 5,000 euros, compared to the 8,000 euros expected for 2023
.
How Does the Furniture Bonus Work
The 2024 furniture bonus allows you to deduct 50% of the expenditure incurred, which must be indicated in the tax return (730 model or Personal Income model). The deduction is divided into 10 annual installments of the same amount. The bonus can only be obtained for documented expenses, and it is no longer possible to request it through the transfer of credit or discount on the invoice
.
The deduction is available only to those who have carried out building renovations and must be requested by the taxpayer who incurred the expenses for the renovation works.
Requirements for the 2024 Furniture Bonus
The main requirement to access the furniture bonus is the carrying out of renovations. It is not necessary for the beneficiary to have a minimum or maximum income, as the bonus does not depend on the ISEE
.
The interventions that allow you to benefit from the bonus include:
- Extraordinary maintenance, restoration and building renovation on individual apartments.
- Recovery interventions on common parts of residential buildings.
- Reconstruction or restoration of a building damaged by natural disasters.
Who is entitled to the Furniture Bonus
The bonus is due to the owners of the property who have carried out the renovations, but also to:
- Tenants or borrowers of the property.
- Members of cooperatives or sole proprietorships for non-capital properties.
- Spouses, cohabitants and other cohabiting family members of the owner or tenant, if they are the holders of the invoices and transfers.
How to Claim the Furniture Bonus
To obtain the furniture bonus, it is necessary to include the expenses incurred in the tax return (730 model or Income model). A specific question is not necessary, but you must keep all invoices and receipts for payments made by bank transfer or credit card
.
In addition, for some appliances such as refrigerators, washing machines and ovens, it is mandatory to communicate the purchase to ENEA within 90 days from the end of the work, through the agency’s website.
Expenses Allowed in the Furniture Bonus
Accepted expenses include:
- The purchase of new furniture (e.g. beds, wardrobes, sofas, tables).
- The purchase of large appliances of energy class A or higher (E for washing machines and dishwashers, F for refrigerators and freezers).
The expenses for transporting and assembling the purchased goods are also included.
What Changes in 2025
According to initial advances on Budget Law 2025, the mobile bonus may not be extended. Without an extension, from 2025 the bonus will no longer be available, and the expenses incurred cannot be deducted
.
Amount of the Furniture Bonus
In 2024, the maximum deductible amount is 5,000 euros for each real estate unit. This means that the maximum ‘discount’ obtainable is 2,500 euros (50% of 5,000 euros
).
The 2024 furniture bonus represents an important opportunity for those who are carrying out renovations and need to furnish their property with new furniture and appliances. It is important to remember that the bonus will only be available until the end of 2024, unless extended in the future.
Make sure you meet all requirements and deadlines, and that you keep all the documentation necessary to obtain the tax deduction.