Furniture Bonus: there is also an extension for 2027, but household appliances remain outside

Furniture bonus for building interventions between 2026 and 2027: what can be deducted?

For expenses incurred in 2026 it is possible to benefit from a 50% deduction on a maximum amount of 5 thousand euros (thus obtaining a maximum reimbursement of 2500 euros, in 10 years, after entering the expenses incurred in your 730).

However, taxpayers’ doubts often concern works spanning two years, and therefore for example the payment of advances by 2026, with the subsequent balance in 2027.

The rules established by article 16, paragraph 2, of legislative decree no. 63/2013 provide that the purchase of furniture and appliances is connected to renovation works, but without it being necessary to wait for the completion of the works to be able to make the purchase. What matters, in fact, is the start of the works, which must be prior to the first purchase of furniture/appliances.

Also for 2027 the expenditure ceiling is 5 thousand euros, therefore, if expenses have already been made in 2026, the limit of 5 thousand euros relating to 2027 is to be considered net of the expenses incurred in the previous year for which the deduction was used. However, in light of the latest news, this only applies to the purchase of furniture: if the purchase of the missing appliances is made in 2027, it will not be possible to deduct the expense.

And the Appliances Bonus?

As we know, in 2025 a new concession was introduced for the purchase of household appliances, the so-called Green Appliances Bonus, or simply Appliances Bonus.

However, it is a bonus in the form of a voucher in the amount of 100 or 200 euros, free from building interventions but linked to the scrapping of an old household appliance of the same type. The voucher is also linked to the resources allocated for each year and to an always fearsome click day for submitting requests. In 2025 the resources, 50 million euros as for next year, were exhausted immediately >> read everything here

In this article we also made a comparison with the Furniture Bonus.