The 2025 Furniture Bonus represents one of the main tax breaks related to the construction sector and interior renovation. Introduced to support thepurchase of new furniture and large appliancesthis incentive is designed to complete the furnishing of properties undergoing building renovation.
There 50% tax deductionto be divided into ten equal annual installments, offers a concrete opportunity for those who wish to combine energy efficiency with the aesthetic and functional improvement of their home. Thanks to the extension until 31 December 2025, it is possible to plan building recovery interventions benefiting from this precious contribution.
But which furniture and appliances are included in the relief? And what are the conditions for accessing the bonus?
Let’s continue with the details.
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What does the 2025 Furniture Bonus cover?
The Furniture Bonus applies to the purchase of new furniture And large appliances intended for furnishing properties subjected to specific building recovery interventions. This is an incentive designed to improve both the functionality and aesthetics of living spaces, offering a significant tax break for renovating the home with quality furnishings and equipment.
What furniture is allowed?
Here is the detailed list of furniture that falls under the concession:
- Beds – Including double beds, single beds or special structures (such as loft or bunk beds).
- Wardrobes – Of all types and sizes, including modular wardrobes and wardrobes.
- Chests of drawers – Storage furniture for the bedroom or other areas.
- Bookshops – Shelf structures, modular or fixed.
- Desks – Work or study tables.
- Tables and chairs – Intended for both the dining area and outdoor environments, if connected to the property being renovated.
- Sofas and armchairs – Of any model, including the sofa bed.
- Bedside tables – Small support furniture for the sleeping area.
- Beliefs – Use as storage furniture for the kitchen or living room.
- Lighting fixtures – Floor, suspension, table or wall lamps, as long as they constitute a necessary completion of the furnishings.
What is excluded
Furniture that does not fall within the concept of essential furnishings is not eligible for the bonus, such as:
- Internal doors;
- Flooring, including parquet;
- Curtains, curtains and decorative accessories;
- Non-essential furnishing accessories.
As for the large appliancesthe bonus applies exclusively to those with specific minimum energy classes, defined to promote energy efficiency.
What appliances are eligible for relief?
Here is the list of the main appliances that fall under the bonus:
- Ovens – Minimum energy class A.
- Refrigerators – Minimum energy class F.
- Freezers – Minimum energy class F.
- Washing machines – Minimum energy class E.
- Washer dryers – Minimum energy class E.
- Dishwasher – Minimum energy class E.
- Electric hobs – They are included if equipped with a compliant energy label.
- Extractor hoods – They are included if they have an energy label.
- Dryers – They must comply with the minimum energy class E.
Used appliances or those without an energy label are not included in the bonus. Additionally, small appliances such as microwaves, toasters, kettles or vacuum cleaners are excluded, as the benefit only applies to large appliances.
Shipping and assembly costs they can also be included in the relief, provided they are supported with traceable payment methods such as bank transfer, credit or debit cards. It is therefore possible to include in the deduction all the phases that lead to the completion of the furniture, guaranteeing a significant overall saving.
The Bonus not only encourages the purchase of quality furniture and appliances, but also promotes greater awareness towards sustainability and energy efficiency, thus helping to reduce environmental impact.
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Requirements and interventions to access the Furniture Bonus
To take advantage of the 2025 Furniture Bonus, some fundamental conditions must be respected. The benefit is strictly linked to building recovery interventionswhich is why it is not accessible without skilled renovation work.
Eligible interventions include:
- Extraordinary maintenancesuch as the modification of technological systems or the installation of low environmental impact heating systems.
- Restoration and conservative rehabilitationaimed at the conservation of the property while maintaining its structural characteristics.
- Building renovationwhich can concern both individual real estate units and entire buildings.
- Interventions to reduce seismic riskincluding those connected to the Sismabonus or the Superbonus.
Furthermore, the Bonus can also be requested for works carried out in common parts of residential buildings, such as guardhouses, condominium meeting rooms or concierge apartments, provided that the furniture purchased is intended to furnish these common areas.
A fundamental requirement is that the start date of the works before the purchase of the furniture or appliances. This date can be demonstrated through:
- Administrative authorizations or mandatory communications.
- Declarations in lieu of an affidavit, in the case of works that do not require specific permits.
- Preventive communications to the ASL, where applicable.
It is important to note that, although the purchase of the goods may precede the payment of renovation costs, the works must actually have started. This guarantees compliance with the connection between the building intervention and the bonus.
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Payment methods and necessary documentation
In order to benefit from the 2025 Furniture Bonus, it is essential to respect precise payment methods and keep adequate documentation. This ensures the traceability of expenses and compliance with current regulations.
Accepted payment methods
Payments must be made exclusively by traceable means, including:
- Bank or postal transferseven if it is not necessary to use the so-called “talking bank transfer” foreseen for renovation costs.
- Credit or debit cardswhere the expense is considered incurred on the day the transaction is carried out, regardless of the date of debit on the account.
- Installment financingprovided that the finance company makes the payment via one of the methods indicated above and the taxpayer keeps the receipt.
Payments in cash, checks or other non-traceable instruments are not permitted.
Documents to keep
In order to demonstrate the right to the deduction, it is necessary to carefully keep the following documents:
- Receipt of the bank transfer or, in case of payment by card, the receipt of the transaction.
- Current account debit documentationsuch as a bank statement.
- Purchase invoices which report in detail the nature, quality and quantity of the goods purchased.
Even transport and assembly costs, if incurred with the payment methods described above, can be included in the deduction, provided they are documented.
For the purchase of large household appliances (ovens, refrigerators, dishwashers, etc.), it is mandatory to send a communication to ENEA. This step is essential for interventions that involve energy saving and allows you to monitor the results in terms of environmental sustainability.
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Timings for the purchase and disbursement of the Bonus
In order not to lose the right to the 2025 Furniture Bonus, it is necessary to respect some fundamental rules relating to the timing of the purchase and start of construction works.
Work start date
One of the essential requirements to access the Furniture Bonus is that the start date of the renovation works is previous on the date on which the expenses for the purchase of furniture or appliances are incurred. However, it is not essential that payments for the renovation are made before those for the furnishings. The start date of the works can be demonstrated through:
- Permissions or administrative communications.
- Preventive communications to the ASL, when requested.
- Declarations in lieu of an affidavit, for work that does not require specific permits.
Purchase of goods
Furniture and appliances must be purchased by December 31, 2025expiry date of the benefit. It is also possible to benefit from the bonus for purchases made before completing the building works, as long as they have already started.
Payments and validity of the Bonus
The expense is considered incurred:
- On the date of the transfer for payments via bank or postal account.
- On the transaction date for credit or debit card payments.
- In the year in which the finance company makes the payment, in the case of installment purchases.
These rules guarantee that the bonus is paid in accordance with the requirements, avoiding errors that could compromise its validity.
