How the Mattress Bonus Works
| What is the Furniture/Mattress Bonus | Irpef tax deductions spread over 10 years |
| How much is deductible | 50% over 10 years |
| Maximum deduction amount for 2022 and 2023 | 8000 euros and 5000 euros |
| Is there a VAT reduction? | No, VAT is 22% for the furniture bonus |
| What is deductible | Beds, mattresses and other furniture, including home accessories and curtains |
| What is not deductible | Bedding, pillows, mattress covers, etcetera |
| How to obtain the mattress and furniture bonus | With a renovation started in 2022 |
| How to make the payment for the furniture bonus | Request an invoice from the retailer and complete the furniture bonus by asking the bank |
The 10-year deductibility of mattress and furniture purchases under the furniture bonus has been renewed for 2023. The bonus was set to expire on December 31, 2021, ending the option to deduct 50% of the purchase of a new mattress and bed, as they are essential furnishings for a home under renovation, but the good news is that it has been reconfirmed for the current year thanks to the new budget law.
Furniture and invoice discount
An invoice discount, as with construction and renovation, is not provided for mattresses and furnishings. In fact, although the furniture bonus is linked to a renovation related to the opening of the CILA, furniture and mattresses are not discounted on the invoice, but you will receive a 50% refund over 10 years from your declared income, for a total of 5000 euros worth of furniture purchases in 2023.
How to deduct a mattress with the bonus
Anyone who started building renovations from January 1, 2023 can benefit from it. It is also necessary that the work start date predates the purchase date of the new mattress or bed.
How much can be deducted?
Up to 10000 euros can be deducted for furnishings, therefore everything that qualifies as furniture, living room wall units, sofas, wardrobes and shoe cabinets, dressers, beds, bedside tables and, of course, bed bases and mattresses.
Bank transfer for the 2023 Mattress and Furniture Bonus deduction
It is essential to make the bank transfer by ticking the "for deductions" box and specifying the type of deduction. The retailer must issue the invoice first, or provide you with the invoice number and date, to make this bank transfer.
Is it possible to benefit from the 2023 Bonus for goods purchased in installments with financing? Certainly, goods purchased through finance companies can also be deducted. The seller will need to open the appropriate financing file, where it is indicated "for incentives". Once the contract is signed, read it carefully at home and cancel within 48 hours if it does not include this parameter, otherwise you will not be able to deduct the full amount spent.
What is included in the 2023 Home Bonus
This deduction also includes other home accessories, such as furniture and large appliances, with a class no lower than A+ (for ovens, class A is sufficient).
How will the deduction be allocated?
The tax deduction of the Furniture Bonus will be allocated in 10 equal annual installments for a maximum of 10 thousand euros.
Tax deductions for CE medical devices
Mattresses, pillows and ergonomic bed bases with the CE mark can be deducted by 19% from your income, therefore from the tax return of the year following the year of purchase. The invoice issued by the retailer must state, for example, Gabrielli Mattress mod. CE medical device no. 1499379, This is a medical device with CE marking Legislative Decree 46/97 registered at the indicated no., of the list at the Ministry of Health, etcetera. Important: the decree indication must be included on the invoice.
A bank transfer is not necessary for this deduction, or other traceable payments. It is possible to pay in cash within the permitted limits.
Is a Medical Prescription or prescription for the mattress necessary for the deduction?
Actually no, all medical devices listed in the Ministry of Health list can be deducted via a detailed receipt or invoice where your tax code is therefore reported. Some tax advisors still suggest having the type of mattress you are about to purchase prescribed on a white prescription by your general practitioner or a specialist (orthopedist, neurosurgeon, etcetera). The prescription must be dated before the invoice.
Furthermore, mattresses can be purchased with VAT at 4% as a medical device. This deduction could also include bed bases, motorized armchairs or beds, with CE class 1. The mattresses that fall into this class are Simmons, Gabrielli Bedding, Dorelan and Ennerev.
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