Ok to the Furniture Bonus even without a tax code on the receipt: here's how


Emma Potter

Furniture Bonus: how to make payments so as not to lose it

To be entitled to the Furniture and Appliances Bonus you must use traceable payment methodsTherefore: wire transfer banking or postal, cards of credit or debit. They are not allowed under no circumstances cash payments, Bank checks or other means of payment.

As regards bank transfers – unlike what happens for the Renovation Bonus and Ecobonus, for which payment must be made exclusively by bank transfer (subject to withholding tax) – it is sufficient to use a simple bank or postal transfer.

The deduction is allowed even if the goods are purchased with a installment financingbut the company that provides the loan must pay the fee with the same methods indicated above and the taxpayer must have a copy of the payment receipt.

The same methods are required for the payment of any transport and assembly costs of goods, which can also be facilitated with the Furniture Bonus.

Furniture Bonus: documents to keep

After making payments with the permitted methods, they must be kept invoices – or it receipt showing the buyer's tax codeequivalent to the invoice – with the specification of naturefrom the quality and of quantity of goods and services purchasedand the receipts of payment.

It is also a good idea to keep the documents on energy class of the appliance purchasedif the energy label is required or, if not, a declaration certifying that it is not yet required for the product purchased.

Is a receipt without tax code valid for the Furniture Bonus? Depends

In case of payment by cardswhat happens if the receipt does not show the tax code of the taxpayer who wants to request the deduction? The receipt showing the tax code of the buyer and indicates the nature, quality and quantity of the goods purchased, equivalent Indeed to the invoice. But a reader of TaxToday asked: “Can I request the furniture bonus if I only have a receipt as an expense document and not the invoice for the purchase of the furniture?”.

The response confirms that, if the tax code is missingthe deduction is in any case permitted if the nature, quality and quantity of the goods purchased is indicated in it and if it is attributable to the taxpayer who holds the card (of debit or credit) based on the correspondence with the payment data (merchant, amount, date and time). It must therefore be there direct traceability to the taxpayer.

This was in fact also specified in the Revenue guide to the Furniture and Appliances Bonus.

Furniture Bonus: how to obtain a 50% deduction

We specify that obtaining the deduction is not automatic, but the expenses incurred must be indicated in the tax return (individual income form or form 730 >> here are the directions). The deduction is due solely to the taxpayer who also benefits from the deduction for the costs of recovering the building heritage (50% Renovation Bonus).

For example, Attention: if the renovation costs were borne only by one of the spouses and the furnishing costs by the other, the Furniture Bonus is not payable to either of them.