Under certain conditions, the installation of a photovoltaic system gives right to the Furniture Bonus. This was explained by the Revenue Agency responding on Fisco Oggi to the question of a taxpayer.
Furniture Bonus, how it works in 2021
The Revenue Agency explained that the Budget Law for 2021 (L.178/2020) extended the tax bonus until December 31, 2021 and raised from 10 thousand to 16 thousand euros the expenditure ceiling on which to calculate the 50% deduction.
On the other hand, the rules for taking advantage of the facilitation have not changed.
Photovoltaic and Furniture Bonus
The Revenue Agency then specified that, as already stated in Circular 11/2014, to access the furniture bonus it is necessary that the interventions aimed at energy saving, carried out on the individual residential property unit, are attributable to the definition of “extraordinary maintenance”.
According to the Consolidated Text of Construction (Presidential Decree 380/2001), interventions that use renewable sources of energy are attributable to the criterion of innovation, then always assimilated to extraordinary maintenance.
Do not fall within the scope of extraordinary maintenance interventions aimed at energy saving, which benefit from the greater deduction of 65%, which therefore do not entitle to Bonus Furniture.