All the details
DEDUCTION: You can take advantage of the income tax deduction of 50% on the purchase of furniture and large appliances class not inferior to a + (afurnace), destined to decorate a building under renovation. To get the bonus you must have the date of the beginning of the renovation work precedes the one where you buy the goods. It is essential, however, that the restructuring expenses are incurred before those for the furnishing of the property.
To clarify here is an example of furniture that is part of the deduction: beds, wardrobes, dressers, bookcases, desks, tables, chairs, tables, sofas, chairs, dressers, mattresses, lighting fixtures. And 'excluding the purchase of doors, flooring (egparquet), curtains and blinds, other furnishing accessories. Regardless of the amount of the costs incurred for the renovation work, the 50% deduction should be calculated on a maximum amount of 10,000 euro, reported, overall, the costs incurred for the purchase of furniture and large appliances. The deduction must be spread among the beneficiaries in ten annual installments of equal amount.
A focus also due on payments: to have the deduction on the purchase of furniture and large appliances must make payments by check or debit or credit card. You may not, however, pay with checks, cash or other means of payment. If the payment is arranged by bank transfer, you do not need that (subjecttowithholding) specially crafted by banks and Poste S.p.A. for building renovation expenses. The deduction is allowed even if the goods are bought with a loan in installments, provided that the company providing the funding to pay the consideration under the same conditions indicated above mode and the taxpayer has a copy of the payment receipt (Circularno.7/2017). In this case, the year of expenditure incurred will be to carry out the payment by the financial. Same rules should be observed for payment of travel expenses and assembly of goods.
SOURCE: AGENCY Internal Revenue