The Mobili 2024 bonus is one of the most interesting tax incentives for anyone who wants to refurnish their home. This comprehensive guide provides all the necessary information to understand how to obtain it, what expenses are eligible and what requirements must be met to qualify for this incentive.
What is the Mobili 2024 bonus?
To understand how the Mobili 2024 bonus works, it is useful to look at the reasons for its introduction. This deduction aims to improve the energy efficiency of homes by encouraging the purchase of new, energy-efficient furniture and household appliances.
The government has set specific energy class requirements for some household appliances to ensure that the incentive actually reduces energy consumption. To qualify for the deduction, the following household appliances must meet these criteria:
- Ovens: At least energy class A;
- Washing machines, dryers and dishwashers: At least energy class E;
- Refrigerators and freezers: At least energy class F.
The application for the deduction must be submitted by December 31, 2024, provided that the above requirements are met.
What are the differences to 2023?
The maximum deductible amount for 2024 has been reduced to €5,000, which is a decrease compared to the €8,000 in 2023. This change follows a trend in recent years that shows a progressive reduction in the maximum deduction limit for the Mobili bonus. In 2021, the limit was €16,000, in 2022 €10,000 and in 2023 €8,000.
What requirements are necessary to apply for the bonus?
In order to be eligible for the Mobili 2024 bonus, the building must be renovated. This is the basic requirement for claiming the bonus. In particular, it must be proven that the renovation or refurbishment work was started between the previous year and the application date.
For example, someone who has started the renovation work from January 1, 2023 can apply for the Mobili 2024 bonus and receive a tax reduction of 50 % on the expenses for the purchase of furniture and household appliances, provided that they meet the aforementioned energy requirements.
What renovation work makes the Mobili 2024 bonus possible?
Renovation of the building is an essential prerequisite for access to the Mobili 2024 bonus. Only extraordinary maintenance work on individual apartments qualifies for the bonus. It is important to emphasize that ordinary maintenance work such as painting, plastering or replacing floors does not qualify for the bonus for individual apartments. However, extraordinary maintenance work can also be funded for the communal areas of residential complexes.
Examples of permissible measures:
- Construction of new sanitary facilities;
- Construction or renovation of stairs;
- Replacement of windows;
- Installation of fences, gates or elevators;
- Facade refurbishment;
- Construction of attics or balconies;
- Installation of highly efficient air conditioning systems;
- Installation of pellet stoves.
An important aspect is that the subsidy can be applied for even if the furniture purchased is not intended exclusively for the renovated rooms. The government measure therefore offers flexibility for owners or tenants and makes it possible to furnish any part of the building and still receive the bonus.
Which furniture and household appliances are eligible?
The scheme allows the purchase of various types of furniture with the Mobili 2024 bonus, but does not include doors, flooring and furnishings such as curtains and carpets. Eligible furniture includes:
- Beds;
- Cupboards;
- Chests of drawers;
- Desks;
- Sofas;
- Chairs;
- Armchair;
- Tables;
- Bedside tables;
- Dressing;
- Mattresses;
- Lamps and lights.
The Mobili 2024 bonus also covers the purchase of large household appliances, provided they meet the energy class guidelines set by the government. These include:
- Ovens;
- Washing machines;
- Dishwasher;
- Refrigerators.
In addition, the subsidy can be used for other household appliances such as:
- Hobs;
- Microwaves;
- Electric stoves;
- Fans.
How do I apply for the Mobili 2024 bonus?
In order to correctly apply for the Mobili 2024 bonus, specific documentation requirements and deadlines must be met.
Required documentation:
- Start of the work: It must be proven that the renovation work began after January 1, 2023 and before the purchase of furniture and household appliances. This date can be confirmed by official administrative notifications or an affidavit.
- Receipts and invoices: It is important to keep all payment receipts and invoices for eligible purchases. Payments must be made by bank transfer, credit card or debit card. Bank checks are not accepted.
Conditions for reimbursement:
- Identity of the taxable person: The taxpayer claiming the deduction for the renovation must be the same person who made the purchase of furniture and household appliances.
- Tax return: In the tax return, the taxpayer must complete form 730 and state all expenses incurred in order to receive the deduction.
Reimbursement of the deduction:
The deduction is refunded over ten years, with the total amount being divided into annual installments of the same amount. For example, a taxpayer who spends €5,000 on furniture and household appliances will receive €250 per year over ten years, which equates to a total of €2,500, the maximum amount for 2024.
Conclusion: A comprehensive guide for the Mobili 2024 bonus
The Mobili 2024 bonus represents an important opportunity for anyone who wants to renew their home furnishings with a view to energy efficiency. This tax credit was introduced to promote the purchase of energy-efficient furniture and household appliances and thus improve the environmental footprint of Italian homes.
The incentive includes tax deductions for the purchase of various types of furniture such as beds, wardrobes, desks, sofas and much more, as well as for large household appliances such as ovens, washing machines and refrigerators, provided they meet the specified energy requirements. However, to access the bonus, the building must have undergone a renovation that began between January 1, 2023 and the purchase date of the furniture or household appliances.
The most significant change compared to 2023 is the reduction in the maximum deductible expenses, which have been lowered from €8,000 to €5,000. Despite this reduction, the bonus continues to provide significant support for families and property owners. By carefully following the requirements and application procedures, this benefit can be used to its full potential, which also contributes to greater environmental sustainability.