The Mattress Bonus it is a currently active state incentive that allows you to buy mattresses for your home in a subsidized way: it is therefore a very interesting opportunity for those who plan to make a purchase of this type for next year.
In this article we will discover everything that is useful to know about it, including how you can move to seize this opportunity.
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The subsidized purchase of mattresses is part of the “Furniture Bonus”
First of all, it is useful to point out that the Mattress Bonus is not an incentive in itself: it, in fact, is part of the broader Furniture Bonus although its name is improper, as the substance does not change: those who want to seize a facilitation aimed at purchasing mattresses can absolutely be done today, obviously respecting the conditions established by the legislation in force.
It is important to highlight that this benefit is part of the Italian government’s policy aimed at encouraging housing sustainability. For this reason, it aims not only to encourage the purchase of quality goods, but also to promote responsible use of resources, requiring that many products comply with energy efficiency criteria.
The first step to take, therefore, is to present the characteristics of the Furniture Bonus in broad terms.
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Furniture Bonus: characteristics and conditions
The Furniture Bonus, whose full name is “Furniture and Appliances Bonus”, is a state incentive that has been active for several years now which ensures beneficiaries a 50% Irpef deduction for the purchase of furniture and large appliances intended for furnishing a property undergoing renovation; carrying out renovation works, therefore, represents the first important requirement to take into consideration.
This deduction must be calculated on a maximum amount of 5,000 euros to be considered inclusive of any transport and assembly costs and must be divided into 10 annual installments of the same amount.
It is interesting to underline that in the event that the taxpayer carries out renovation work on multiple properties, he will be able to benefit from the same incentive several times, and the aforementioned maximum will be intended for a single housing unit.
This ceiling has been subject to constant reductions over the last few years: in 2021, in fact, it amounted to 16,000 euros, in 2022 to 10,000 euros, in 2023 it dropped to 8,000 euros and in 2024, as mentioned, to 5,000 euros.
To date, the official expiry of the Furniture Bonus is set for 31 December 2024, however, recent news is the fact that its extension was foreseen in the latest Budget Law, consequently it will be possible to benefit from it also in 2025, always with an Irpef deduction of 50%.
It remains to be seen whether further changes to the maximum ceiling will be introduced in 2025. At the moment, many experts hypothesize that the limit could be confirmed at 5,000 euros also for the next few years, given the trend towards progressive reduction.
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Mattress Bonus: which goods to buy
As mentioned, mattresses are among the goods that can be covered by this incentive, which is why it is possible to talk about Mattress Bonus.
The legislation also includes among the eligible purchases those relating to furniture such as wardrobes, cupboards, chests of drawers, bedside tables, sofas, beds, bookcases, armchairs, desks, chairs, tables and also lighting fixtures which constitute a necessary completion of the property undergoing renovation .
For all these items, including mattresses, the only requirement is that they are new products.
The choice of product is crucial: not all mattresses perform equally in terms of quality and durability. Opt for innovative models, such as pocket spring, memory or latex mattresses available on e-commerce such as www.inmaterassi.it can be a good solution because they ensure comfort and compliance with regulations in terms of product quality.
As for household appliances, however, there are some requirements in terms of their energy class: it must be no lower than A for ovens, E for washing machines, washer-dryers and dishwashers and F for refrigerators, freezers and all other equipment. for which an energy label is required.
Large household appliances without an energy label can be purchased at a discount where the latter is not an obligation for the specific type of product.
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Other conditions to be respected to benefit from the incentive
In order for the benefit in question to be used, the start date of the works must be prior to the date on which the expenses for the purchase of mattresses, as well as furniture or household appliances were incurred; Furthermore, the legislation provides that the restructuring intervention must begin from 1 January of the year preceding the year in which the goods were purchased.
To take advantage of the Mattress Bonus, therefore also for the Furniture Bonus, it is essential that the purchase of goods is made by bank transfer, credit card or debit card, payments by cheque, cash or other methods are not permitted; Furthermore, it is not necessary to use the specific types of bank transfers dedicated to building renovations arranged by banking institutions and Posteitaliane SpA, which are also subject to withholding tax.
It is useful to underline that, in light of what has been said, the incentive for the purchase of mattresses can also be used if you opt for online purchasing: the payment methods mentioned are absolutely available. Choosing to buy online also offers the advantage of being able to compare multiple models and prices, accessing exclusive offers that are difficult to find in physical stores.
The taxpayer is therefore asked to keep the payment certificate and the invoices relating to the goods purchased, which e-commerce companies provide digitally, or alternatively the receipts, provided that the personal tax code is shown on them.
To obtain further information on the Mattress Bonus you can refer to “Guide on the Furniture and Appliances Bonus” created by the Revenue Agency and available directly on its institutional website.
