Also for 2025 the Appliance bonusa highly appreciated measure that allows to obtain an Irpef deduction of 50% for the purchase of furniture and large appliances intended to furnish properties subject to renovation. An incentive that, over time, has favored not only the improvement of the energy efficiency of the properties, but also the renewal of the Italian living heritage.

But what are the requirements to be able to access the deduction in 2025? What is the minimum energy class required For the different appliances, as in the case of washerwasher? And above all, what are the spending limits and the conditions necessary to not lose the benefit?

Let’s find out together in detail, starting from a concrete question sent by a reader to the Fiscooggi site, which offers us the starting point to clarify all doubts.

Advertisement – Advertising

The reader’s question: which energy class for the washerwork -off?

On the official website of the Revenue Agency, Fiscooggia reader has asked a very clear and useful question for those who are evaluating purchases in the home after building works:

“Following renovation works carried out on my home, I would like to take advantage of the household appliance bonus for the purchase of a new washerworker. To which energy class must the latter belong?”

The agency’s response came on time, referring to the Budget law 2025 (Article 1, paragraph 55, of law no. 207/2024), which has the IRPEF deduction of 50% confirmed also for the current year. In the specific case, the standard clarifies that:

  • The ovens must be at least in class TO,
  • the washerworkwashing machines and dishwashers must be at least in class AND,
  • The refrigerators and freezers must return at least in the class F.

In the case of the reader, therefore, the new washing machine to be able to return to the bonus must be at least of energy class e.

Advertisement – Advertising

Spending limits and methods of deduction of the appliance bonus

The IRPEF deduction provided for by the 2025 appliance bonus applies On purchases of furniture and large appliances intended to furnish a property object of building renovation interventions. It is therefore essential that the purchase is following the beginning of the works building recovery, documentable through the appropriate urban planning practices or communications (Cila, SCIA, etc.).

The Maximum spending roof For 2025 it was reduced to 5,000 euros for each real estate unit, compared to the 10,000 or 8,000 euros expected in previous years. The 50%deduction is applied to this amount, to be divided into Ten annual installments of the same amount.

For example, if you buy appliances for a total of 4,000 euros, you are entitled to a total deduction of 2,000 euros, to be divided in ten years with 200 euros per year of Irpef deduction.

ATTENTION: payment must be made with traceable toolsas a bank transfer, credit card or debt. Cash or checks are not allowed.

Advertisement – Advertising

Technical requirements and documents to be kept to access the bonus

In order not to lose the right to deduction, it is essential to respect Some technical requirements And keep track of the necessary documentation. In addition to compliance with the minimum energy classes provided for by the legislation for each appliance, a series of procedural precautions must be followed.

Here is a summary of the main points:

  • Eligible building interventions: The appliance bonus applies only if a building recovery intervention has been carried out (extraordinary maintenance, renovation, restoration, conservative restoration) on the property where the goods purchased will be placed.
  • Date of purchase: appliances must be purchased After the start date of the works. The test must be documented with the receipts or qualifying qualifications.
  • Traceable payments: only wire transfers (even ordinary, non -talking), credit or debt cards are allowed. No cash or checks.
  • Documents to be kept:
    • payments received,
    • invoices with the indication of the nature, quality and quantity of the goods and services purchased,
    • self -certification of the start date (if it does not result from other documents),
    • any communications ENEA, if planned.

In addition, it is always useful to consult the updated guide of the Revenue Agency (“Furniture and appliance bonuses“) Available on their official website, to have a complete and updated picture of the rules.