Renovation of the box with furniture bonuses
Recognized Mobile bonuses if the works of fireproofing adaptation of the appurtenant garage they qualify as extraordinary maintenance interventions.
a taxpayer, turns to the Revenue Agency to ask if the garage he owns, even if stacked independently, can be considered a pertinence of the main property and, therefore, can follow the tax regime applicable to the same. And if so, whether it is allowed to benefit from the mobile bonuses to acquire furniture and furnishings to be placed inside his apartment.
L’Revenue Agency replies that it is possible, provided that the fire prevention works of the appurtenant garage can be qualified as building interventions of Extraordinary maintenance. Because in this case they can be facilitated pursuant to Article 16-bis of the Consolidated Income Tax Law. Under this condition, the works carried out on the pertinence allow to take advantage of the discount for the purchase of the furniture to be used in themain housing unit.
The Revenue Agency, with circular number 19/E/2020, stated that the furniture bonus is also recognized in the event that the building intervention is carried out on a pertinence of the property and the purchases of mobile o di large appliances to be placed in different premises from those affected by the works.
In fact, on page two of the guide to furniture bonuses and household appliances published on the Revenue Agency website, it is reported that the deduction also applies when the furniture (and large appliances) are intended to furnish the main property, but the intervention to which the purchase is connected is carried out on a relevance of the property same, although stacked independently.
The Tax clarifies that the purchase of furniture is facilitated even if the assets are intended to furnish environments other than those subject to the interventions, as long as the construction works concern the property considered as a unit (circulars 7 / E / 2021 and 29 / E / 2013, paragraph 3.4). In fact, thefacilitation it is calculated in relation to each individual real estate unit subject to recovery, including the appurtenances, as indicated by circular number 29 / E / 2013, in paragraph 3.5.
On these topics, changes could still intervene starting from 2022, as a consequence of the Budget maneuver.
Source: LAVORINCASA.it by www.lavorincasa.it.
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