A taxpayer asked the Revenue Agency, which first of all recalled that the mobile bonus was recently extended to 2024 by the 2022 Budget Law.
For another three years, therefore, it will be possible to purchase furniture and large appliances of a class not lower than class A for ovens, class E for washing machines, washers, dryers and dishwashers, class F for refrigerators and freezers, and deduct the 50% of expenses on a maximum amount of € 10,000 for the year 2022 and € 5,000 for the years 2023 and 2024.
With respect to the specific question, the Agency stated that there is no time constraint in the consequentiality between the execution of the works and the purchase of the furniture. However, the deduction – he added – is due on condition that the recovery interventions of the building patrimony have started starting from 1 January of the year preceding that of the purchase of the goods.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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