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Mobile bonuses for boiler replacement: information on how to access the bonus to access the deductions on the purchase and installation of a new boiler.
The mobile bonus is the provision of the 2016 Stability Law that allows thededuction of personal income taxfor the purchase of furniture and large appliances aimed at furnishing properties undergoing renovation. Themobile bonusesis closely related torenovation bonus, that is to say that only those who carry out small building renovation interventions can access this facility by applying for the2016 restructuring bonus.
N.B .: since March 2016, the Revenue Agency clarifies that it is the replacement of the boiler itself that can access the restructuring bonus because this intervention is considered an extraordinary maintenance work and therefore is entitled to onetax relief of 50%.
It is possible to use themobile bonuses for boiler replacementuntil 31 December 2016. To access the mobile bonus you will have to wait for the tax return of June 2017. For all the details on the bank transfer and the bureaucratic procedure to be carried out to benefit from the mobile bonuses on boiler replacement, we refer you to reading our guide articleHow to access the mobile bonus.
Who can access the boiler replacement furniture bonus?
Taxpayers who have undergone building renovations and have replaced their boiler by 31 December 2016 can access this bonus. . Here are some examples of interventions that give you access to the furniture bonus for boiler replacement:
- replacement of doors and windows
- refurbishment of stairs and ramps
- construction of boundary walls, gates or fences
- construction of toilets
- modification of the facade
- construction of a balcony
- transformation of an attic into a habitable attic
- opening of new doors and windows
- restoration of the historical and architectural appearance of a building
- installation of elevators and safety stairs
- construction of internal stairs
- replacement of internal partitions
- painting of walls and ceilings
- replacement of floors
- reconstruction of plasters
- replacement of tiles
To know all the types of intervention that allow you to access the mobile boiler replacement bonus and therefore for the 2016 restructuring bonus we advise you to consult the page:restructuring deduction, interventions allowed.
Mobile bonuses for boiler replacement
Therereplacement of the boilerfalls within the works ofExtraordinary maintenanceand then allows you to directly access thebonusprovided that the intervention returns energy savings compared to the existing model.
To clarify theboiler replacementand the use of tax deductions made available bymobile bonusesCircular No. 3 / E of 2 March 2016 from the Revenue Agency has arrived. The circular highlights some of the tax deductions available at the time of the tax return.
Theboiler replacement bonusallows you to obtain a discount of 50% of the purchase and installation costs of the boiler. The discount is provided in the form of a tax deduction. In other words, with the replacement of the boiler and access to themobile bonuses, you will have accumulated a credit with the state worth 50% of the expenditure incurred.
The deductible expense for thereplacement of the boilerreaches up to 10,000 euros and the deduction is paid in 10 annual installments of the same amount calculated on the entire amount of the expense. For example, if forreplace the boileryou have spent 3,500 euros each year, for the next 10 years, you will save 350 euros onIRPEF.
For more information:boiler replacement, personal income tax deductions
Curiosity: Is the replacement of the bathtub with a shower cubicle to be considered an intervention allowed for access to the bonus?
The doubt arises as a result of several TV commercials ... The Revenue Agency is clear on this point: the replacement of individual bathroom fixtures (in particular, in this case, the bathtub in favor of the shower box) CANNOT access the restructuring bonus because it is intended as a single ordinary maintenance intervention. The only condition to be able to replace the bathtub and install the shower cubicle using the tax deductions is to proceed with the complete overhaul of the bathroom plumbing systems with new materials; only in this way will you be able to enjoy the 50% IRPEF deductions.