Module 219 min2179 wordsFree — no account
The furniture bonus and the paperwork: how not to lose the deduction
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 414 words · 5 min
Worked example
Two flats, two caps
Stefano renovates both the flat he lives in and a small flat he lets, in 2026, and furnishes both: 6,000 euros of furniture for the first, 3,000 euros for the second. The cap works per dwelling: the first counts up to 5,000 euros, the second in full. The deduction is 50% of 8,000 euros, which is 4,000 euros.
Worked example
Furnishing the same works over two years
Lucia started work in 2025 and that year bought 3,000 euros of furniture, which she deducted. In 2026, with the work continuing, she buys a 4,000 euro sofa. The 2026 cap is reduced by the spending already claimed: 5,000 − 3,000 = 2,000 euros. The deduction on the sofa is 50% of 2,000 euros, or 1,000 euros.
Worked example
An instalment larger than the tax
Giorgio's gross IRPEF is around 2,000 euros a year. If he spends 60,000 euros on his own main home in 2026, the yearly instalment is 3,000 euros. Each year he can only reduce his tax to zero: roughly 1,000 euros of each instalment finds no tax to work on.
Practical case
Marco's bill
Marco, who owns his home in Bari and lives there, renovated it in 2026, paying 40,000 euros for the work by the proper transfer. In the same year he buys furniture and a class F dishwasher for 6,500 euros in total, delivery and fitting included: 5,600 euros by card, of which 700 for the dishwasher, and 900 euros in cash for a wardrobe. What yearly deduction does he get for the work and the furnishings together?
Hint: For the furnishings, first strike out spending that fails a condition, because of the payment method or the energy class, then apply the cap. For the work, check the main-home rate and cap.
Show the solution
Work: the owner's main home, 2026 spending, so 50%; 40,000 euros is below 96,000, the deduction is 20,000 euros, or 2,000 euros a year. Furnishings: the wardrobe paid in cash, 900 euros, is excluded; the class F dishwasher, 700 euros, is below the required class E and is excluded. That leaves 5,600 − 700 = 4,900 euros, under the 5,000 cap: 4,900 × 50% = 2,450 euros, or 245 euros a year. The cash costs him little: without it, 4,900 + 900 = 5,800 euros would have come down to the 5,000 cap, only 100 euros more spending and 50 euros more deduction. Total: 2,000 + 245 = 2,245 euros a year for ten years.
Answer: 2,245 euros a year for ten years
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