Investigative summary
Documents we reviewed show the 2026 “bonus mobili” is not a cash grant but a tax deduction tied to renovation work: homeowners and others who carry out qualifying building interventions can recover 50% of eligible spending on new furniture and major appliances, up to a maximum base of €5,000 per
dwelling. In practice that means a potential tax benefit of up to €2,500, but paid out as ten equal annual instalments rather than all at once. Whether a taxpayer actually gets the relief — and how smoothly a claim survives an audit — hinges on strict eligibility rules, precise invoices, traceable payments and a clear link between purchases and the renovation.
How the measure works, step by step
– Qualifying works: The deduction applies only when
purchases are connected to building interventions that meet the law’s definition — typically extraordinary maintenance, restoration and conservative recovery, or full building renovation. Routine upkeep or decorative-only changes usually won’t qualify.
– Eligible purchases: Beds, wardrobes, fitted kitchens, tables, sofas, bookshelves and other household furniture are listed as admissible; structural elements (flooring, internal doors) and purely decorative items are excluded. Large appliances are included but
must meet minimum energy-class thresholds.
– Calculation and timing: You can declare up to €5,000 of eligible purchases per dwelling; the deduction equals 50% of that base and is split into ten equal annual instalments. The purchase must be made after the renovation has begun and be clearly allocated to the same property unit where the works took place.
– Who can claim: Owners, usufruct holders and some long‑term tenants may be entitled, and second homes and rental units can qualify if the legal and economic links (who pays and why) are properly documented.
Paper trail and proof: what auditors look for
Tax authorities are demanding on documentation. In the files we examined, successful claims shared several features:
– Invoices that itemise the goods, name the purchaser, and, for appliances, state the energy class or attach a technical sheet.
– Traceable payments — bank transfers, credit/debit card statements or financing contracts — matching the invoice amounts and dates.
– Evidence of the renovation start: permits, municipal communications, contractor contracts, dated work reports or photos showing progress.
Auditors typically reconstruct the chain: confirmation the intervention qualifies → matching contractor invoices and permits → purchases made after work started → payment from the declared payer to the supplier. Gaps in any link often trigger challenges.
Energy-class rules for appliances
The renewed incentive ties eligibility for appliances to defined energy-label thresholds. The guidance we reviewed sets minimum classes by category (examples found in the documentation): washing machines and dishwashers at least class E, refrigerators/freezers at least class F, and ovens at least class A. Vendors should provide labels or certificates at sale; without verifiable class information, an appliance risks exclusion from the eligible base.
Common pitfalls that sink claims
From the cases and administrative circulars we saw, the most frequent mistakes are procedural:
– Buying furniture before works begin.
– Paying in cash or via untraceable methods.
– Keeping vague invoices or no invoice at all.
– Naming mismatches between invoice and actual payer.
– Claiming ineligible items or exceeding the consolidated €5,000 ceiling.
These errors typically lead to partial or full disallowance, and sometimes to reassessments and penalties.
Who matters in the process
Several actors determine whether a claim succeeds:
– Taxpayers must keep documents and follow timelines.
– Suppliers and installers must issue detailed, compliant invoices and provide energy-class info.
– Contractors and municipal offices supply permits and work certifications.
– Banks and payment platforms supply the traceable payment evidence auditors use.
– Tax advisers and accountants play a key role preparing files and reconciling documentation before submission.
Interaction with other incentives
Law n. 199/2026 extended the relevant measures into 2026 and the tax authority issued operational guidance early that year. The guidance reiterates that some incentives — notably parts of the Ecobonus — can exclude concurrent use of the furniture deduction for the same intervention. Also, the deduction’s usefulness depends on the taxpayer’s IRPEF liability: instalments are spread over ten years, so taxpayers with low annual tax bills may not be able to fully absorb the credit immediately.
Practical takeaways for anyone planning renovations
– Plan from the start: organise contracts, permits and purchase plans so the chronology is clear.
– Demand complete invoices: itemised descriptions, model/serial numbers and, for appliances, the energy class or a technical sheet.
– Use traceable payments: bank transfers, cards or documented financing agreements create the audit trail auditors expect.
– Keep everything together: create a single chronological dossier with contracts, delivery notes, photos of goods installed in the renovated rooms, invoices and bank/payment records.
– Consult a professional early: a tax adviser or accountant can help avoid overlap with other incentives and assemble a defensible claim.
What to expect next
Tax offices appear set to tighten verification: expect stricter checklists, sample invoice formats and more frequent cross‑checks between permits, supplier records and payment registries. Advisers and trade associations are likely to circulate templates and practical checklists to help households and suppliers adapt. For now, the simplest steps taxpayers can take are: secure clear energy-class evidence at purchase, insist on traceable payments, and maintain a well‑organised file that links each item to the renovated unit. Good planning, meticulous documents and traceable payments are the difference between a successful claim and an audit headache.