50% of the costs incurred until December 31, 2018 for the purchase of new furniture to furnish a renovated building is DETOABLE. Even the new mattresses purchased during a renovation can take advantage of the 50% Irpef deduction. In fact, they fall into the list that also includes furniture and large appliances designed to furnish a building object of restructuring. This facility, valid as early as last year, was also extended in 2018 by the budget law and will also apply for purchases made from 1 January to 31 December 2018. However, it can only be requested by those who carry out a restructuring operation started in starting from 1 January 2017. As for all other deductions, this will also be divided into 10 annuity of the same amount and can not exceed 10,000 euros. Furthermore, as the Revenue Agency explains, to be entitled to it, it is necessary that the start date of work is earlier than the one in which the purchase costs are incurred. This date must be documented by any administrative authorization or communications required by building regulations, by prior notification to ASL (indicating the start date of the works), if mandatory, or, for works for which communications or housing titles are not required. , by a substitutive declaration of affidavit (Article 47 of Presidential Decree 445/2000). Not just the purchase. Transportation and assembly costs can also be used for the deduction, provided they are incurred with the required payment methods. What to do to get it and what documents to keep What do you have to do? In order to get the deduction, in fact, you must first make payments by bank transfer or debit or credit card. Bank checks, cash or other means of payment are not permitted. A deduction can be obtained even if the assets are purchased with a loan, provided that the company that provides the loan pays the fee in the same way as indicated above and the tax payer has a copy of the payment receipt.

After the purchase it is necessary to keep a series of documents, to be attached next year to the tax return:

  • the attestation of the payment, is the receipt of the bank transfer or the receipt of the transaction, for payments by credit or debit card, documentation of debit on the current account;
  • invoices for the purchase of goods showing the nature, quality and quantity of items purchased, in this case mattresses;
  • the receipt is equivalent to the invoice provided that it contains the tax code of the purchaser and an indication of the nature, quality and quantity of the goods purchased.


Do you take advantage of the law 104?

To be able to buy a mattress and benefit from the tax benefits of law 104 (VAT at 4% instead of 22% and tax deduction of 19% in the tax return), you must be in particular situations. The expense for the purchase of a mattress in some cases is tax deductible. The main condition for obtaining the tax deduction is that the mattress is for therapeutic use and therefore has no bedsore characteristics. Who can take advantage of the benefits

a) Disabled persons recognized by the Medical Commission established pursuant to art. 4 of the law 104/92.

b) Disabled persons deemed disabled by other public medical commissions charged with the purpose of recognizing civil invalidity, of  work or war.