The furniture bonus allows you to deduct 50% of the cost of the furniture (including mattresses) and major appliances purchased, up to a ceiling of € 10,000, the deductible in ten years, provided that aimed to furnishing of properties under renovation, for expenses incurred from 6 June 2013 to 31 December 2013 (Circular no. 29 / E – 18 September 2013 the revenue Office, subject: Decree law June 4, 2013, n. 63). The measure is included in the extension to the deduction of 50% on restructuring charges as of 31 December 2013. If the sum of costs incurred for the purchase of furniture and large appliances exceeds the amount of EUR 10,000, the deduction will, however, it is determined on the maximum amount of 10,000 euro. December 31, 2013, is the last date by which the costs of such purchase must be supported.
How to qualify for the deduction: for mobile bonuses you are not allowed to pay by bank checks or cash. Taxpayers must make payments by credit card and debit card (as attested by the payment date and not the debit to the account holder the same day) or by bank transfer or money, the latter indicating:
– The description of payment currently used by banks and the Italian Post Office for transfers relating to tax-subsidized renovation;
– The tax code of the recipient of the deduction;
– The VAT number or tax identification number of the person in whose favor the transfer is made.
The expenses must be documented, keeping the documentation concerning the actual payment (receipts of credit transfers, receipts confirming the transaction for payments by credit or debit cards, debit documentation on the current account) and purchase invoices for the goods with the usual specification of the nature, quality and quantity of goods and services acquired.
And in cases where the mattress is not covered in the bonus, the Association of Italian Manufacturers of Quality Mattresses ( the non-profit association that brings together some of the best Italian manufacturers of mattresses – www.consorziomaterassi.it, toll-free number: 800-373740) reminds which can be deducted even if bought for therapeutic use. The consumer who intends to qualify for the deduction, however, must be in possession of prescription or, alternatively, a self-certifying the need for which you purchased the mattress for therapeutic use. Also, ou need to have the receipt so-called “talking” or the invoice referred to by the expense. The mattress must have characteristics of bedsore or be made of materials that make the optimal support pressure and limit the risks of capillary occlusion in subjects with reduced mobility (see Dlg 46/97). These models have to be classified as a Medical Device Class 1 in accordance with the standards required by the European Directive 93/42 / EEC.