The 2017 Mobile Bonus guidelines available on the Inland Revenue website.
The 2017 Mobile Bonus consists of an IRPEF deduction of 50% for the purchase of furniture and large household appliances of a class not lower than A + (A for ovens), intended to furnish a building object of restructuring.
The concession has been extended by the recent budget law also for purchases that will take place in 2017, but it can only be requested by those who carry out a building renovation project that began on 1 January 2016.
On the other hand, if the purchase of the piece of furniture or of the household appliance took place between June 6, 2013 and December 31, 2016, the prerequisite to be able to use the deduction remains that of having incurred expenses for restoration of the building stock starting from from 26 June 2012.
The deduction on the purchase of the Furniture is due for the expenses incurred for the purchase by 31 December 2017 of new furniture –
The deduction is for the purchase of beds, wardrobes, drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, mattresses, lighting fixtures.