Italian Tax

Tax Relief for the Purchase of Furniture and Household Appliances

What is the Tax Relief?

Italy’s recent Finance Law for 2020 extended the tax credit equal to 50% of a maximum of €10,000 of expenditure for furniture and household appliances in connection with buildings subject to renovation.  The relief applies to expenditure during the course of 2020 for renovation that commences on or after 1 January 2019.

The previous relief applied to purchases made in 2019 where the renovation work started no earlier than 1 January 2018.

Note that the deduction is solely for the taxpayer who has applied for the benefit of the costs of building heritage restoration work.
So far example, if the costs of renovating the building are incurred by one spouse and those for furniture by the other, the bonus for the purchase of furniture and appliances is not available to either spouse.

In order to access the relief therefore, it is essential to carry out restructuring work (and benefit from the relevant tax credit for those works, both on individual building units.

The relief only applies to residential property.

How much?

Regardless of the amount of the costs incurred for the acquistipon of the purchase of furniture and large appliances, the 50% tax credit is calculated on a maximum amount of 10,000 euros. The deduction must be divided among the entitled parties in ten tranches annual of the same amount.

So if, during the course of 202o, you purchase new equipment paying Euro 20,000 then you will be entitled to a tax credit of Euro 5,000 spread over ten years – a Euro 500 reduction in your tax bill each year for ten years.


The relief applies to the purchase of:

New furniture e.g:

beds, wardrobes, dressers, bookcases, desks, tables, chairs, nightstands, sofas, armchairs, sideboards, mattresses, luminaires,

and household appliances e.g:

refrigerators, freezers, washing machines, washer-dryers and dryers, dishwashers, cooking appliances, electric stoves, microwave ovens, electric heating plates, electric heating appliances, electric radiators, fans electrical, air conditioning equipment.

Excluded from the relief are:

doors, flooring (e.g. parquet, curtains and drapes, other furnishings of energy class not lower than A+ (A or higher for the ovens and driers), as can be seen from the energy label

Unlabelled appliances can qualify, provided that energy certification labelling is not compulsory by law

Delivery and installation costs can also be included int eh amount available for the tax credit

Examples of Qualifying Renovation Works.

Extraordinary maintenance:

Building renovation


Examples of routine maintenance work on common areas that give the right to the bonus:

For condominium work the tax credit is limited to furniture and appliances designed to be used in common areas, not inside individual homes.

Excluded from the relief are:

Requirement for Transparent Payment

To get the tax credit the goods must be paid for by bank transfer or debit or credit card.  You are not allowed to pay by bank cheque, cash or other means of payment.

Use of Tax Credit

As with any tax credit you need to have taxable income. So if your only income sources are taxed under, for example the flat rate tax regime, or substitute tax regime then you cannot access the credits.

How to get the bonus

The deduction is obtained by indicating the expenses incurred in the tax return (Model 730 or Form PF individual tax return).

From 1 January 2018, Enea must be notified of purchases of certain household appliances for which can take advantage of the bonus (ovens, refrigerators, dishwashers, electric hobs, washer-dryers, washing machines).   All the information on sending the communication is available on Enea’s website. page Missed or late transmission
does not imply, however, the loss of the right to deductions (Resolution No 46/E of 18 April 2019).

Any tax credit not used in whole or in part shall not be transferred nor in the event of death of the taxpayer nor in the event of the sale of the property cannot be transferred to anyone else. In the event of sale, the taxpayer will be can continue to use the remaining instalments of tax credit for the rest of the ten year period.

Documents to Keep

Tax Agency Guidance

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