In recent years, tax deductions have been an important resource for Italian citizens who want to improve their homes, both in terms of energy efficiency and comfort.
A topic of particular interest is the Furniture and Appliances Bonusoften linked to building maintenance interventions.
But what are the conditions for accessing this bonus, especially in the case of replacing the boiler? Starting from a question posed by a reader on the site FiscoTodaylet’s delve into the issue and analyze the answers provided by the Revenue Agency.
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Reader’s Question: Boiler Replacement and Furniture Bonus
A taxpayer, in 2023, replaced his old boiler with a new condensing one. For 2024, he intends to buy new furniture for the same home and wonders whether he can benefit from the Furniture Bonus, considering that replacing the boiler could be considered an extraordinary maintenance intervention.
“In 2023 I changed my old boiler to a new condensing one. This year I will have to buy new furniture for the same house where I changed the boiler. I wanted to ask if I can take advantage of the furniture bonus for the year 2024 (I read that changing the boiler seems like extraordinary maintenance).”
The question highlights a crucial point: is it sufficient to replace a boiler to access the Furniture Bonus?
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The Revenue Agency’s response: which deduction is applicable?
The Revenue Agency has provided an exhaustive answer to the reader’s question, specifying first of all that the possibility of using the Furniture Bonus depends on the type of deduction requested for the replacement of the boiler.
If the taxpayer has chosen to benefit from the deduction provided for the extraordinary maintenance interventions indicated in article 16-bis of the Consolidated Law on Income Tax (Tuir)currently equal to 50%, then it will also be possible to access the Furniture and Appliances Bonus.
However, if the taxpayer has opted for theEco bonusprovided for by article 1, paragraph 347, of law no. 296/2006, which encourages the replacement of winter air conditioning systems with high-efficiency condensing boilers, will not be able to benefit from the Furniture Bonus.
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Extraordinary maintenance: the key to the Furniture Bonus
The Agency clarified that the Furniture and Appliances Bonus is linked to extraordinary maintenance interventions on buildings. In fact, the replacement of the boiler falls into this category when it concerns an essential component of the heating system, as confirmed by circular no. 3/2016.
This type of intervention is considered a substantial modification of the system and, consequently, is classified as a building recovery intervention.
This distinction is fundamental: only if the boiler replacement is configured as extraordinary maintenanceit will be possible to request the Furniture Bonus.
