Appliance bonus only with scrapping
Introduced by the Budget Law, the Bonus provides a contribution equal to 30% of the cost of a new energy-saving appliance against the scrapping an old one of the same type. The new appliance must belong at least to energy class B. The Bonus may in any case have a maximum amount of 100 euros, doubled to 200 for taxpayers who have an ISEE within 25,000 euros. Each household can request the bonus only once.
One expected endowment of 50 million euros. To give the green light to the measure, a implementing decree but considering that the amount of the available fund is not very high, it is foreseeable that the funds will run out in a short time. It is therefore worthwhile evaluate immediately what could be the most convenient purchase to make considering both the advantage in terms of costs and that in terms of energy savings relating to the new appliance.
Which devices to buy
One will certainly be indicated in the implementing decree specific list of devices for which it is possible to have the deduction, but considering the indications given in the past by the Revenue Agency it is foreseeable that all large household appliances may be included in the list, namely: refrigerators, washing machines, dryers, dishwashers, electric ovens, but also air conditioners. Leaving air conditioners aside for the moment, we need to consider that the refrigerator is by far the most energy-consuming appliance since it is on 24 hours a day.
Followed by the others, whose consumption is obviously influenced by family habits. A single person, for example, can also imagine doing only two washes a week, while for a family with children it will certainly be necessary to assume a greater number of washes and also the use of the dryer. The same goes for the cycles needed for the dishwasher.
How much you save by changing model
As for energy saving, according to ENEA data, on average replacing an appliance purchased 10 years ago with a new one of the highest class reduces electricity consumption by 50%. It drops by as much as 60% for the refrigerator, 50% for the dishwasher, and 45% for the washing machine. In any case, the mandatory energy labels also indicate the specific energy consumption for each group of products, in particular: washing machines, dishwashers and washer-dryers for 100 wash cycles; refrigerators for one year of use; for ovens, the electricity consumption for the heating function (convection and, if available, ventilated) is indicated, in kWh/cycle.
So long as the Bonus allows you to purchase only one applianceit is essential to make a “strategic” choice, considering your consumption habits.
Mobile bonuses without restrictions for 12 months
No problem of strategic choices, however, if work has been done on the house, or is planned this year, because those who benefit from the deduction for renovation can still take advantage of the furniture bonus which also allows you to purchase household appliances. In this case one is due 50% deduction over ten years on a maximum spending amount of 5 thousand euros.
Overall, therefore, it is a IRPEF savings which can reach 250 euros per year. The only constraint in this case is linked to the fact of having the deduction for ongoing renovation, while there is no difference in reference to the fact of taking advantage of the deduction at 50% on the first home or that one to 36% expected for other properties. However, this is a restriction that can be easily “bypassed” and makes this bonus the best choice when the appliance you intend to purchase is a new air conditioner. In this case, the bonus actually doubles.
Air conditioners and home bonuses
In fact, beyond the adjustment of the deduction rate, the other rules for being entitled to the Home Bonus have not been changed. And this includes all interventions aimed at guaranteeing energy savings such as, expressly, those linked to the purchase of air conditioners, regardless of the fact that in this case no building interventions are necessary. Buying an air conditionertherefore, you are entitled to a 50% or 36% deduction and the fact of enjoying the deduction in turn allows you to obtain the furniture bonus.
So you can buy an air conditioner with it 50% or 36% tax discount spread over ten years and at the same time purchase new appliances with the tax discount. At this point all that remains is to do the math to check which is the best option for buying energy-saving appliances.
