Furniture and boiler bonuses, those who made purchases in 2025 lose their discount

The new indication from the Agenzia delle Entrate, which unhooks the replacement of boilers from the furniture bonus (see "Il Sole 24 Ore" of yesterday), will make all those who made purchases during 2025, thinking of linking them to the replacement of the heating system made during the same year, lose the tax rebate for furniture and appliances. According to the guidance just revised by the tax authorities, in fact, the novelty takes effect from 1 January last year. Many taxpayers who had planned to deduct expenses made in 2025, then, will not be able to include them in their next tax return.

"Please note," explained the Revenue in the new guide on the furniture bonus, "that from 1 January 2025 are no longer deductible, under Article 16-bis of the Tuir, the expenses for the replacement (or new installation) of winter air conditioning systems with boilers solely powered by fossil fuels and, therefore, from that date you can not benefit from the bonus for the purchase of furniture linked to the aforementioned interventions'. This clarification was included in the new guide on the relief for furniture and household appliances. It explains what the rules are for the future. In many cases, however, purchases already made in previous months will be cut off.

The cut in tax benefits for boilers, in fact, took effect on 1 January last year: it concerns both the ecobonus and the renovation bonus. And it is precisely this cut that affects, negatively, the possibility of linking plant replacement operations to the furniture bonus. Those who moved in 2025, counting on the indications given at that time, are now displaced. Because if they also replaced the boiler in 2025, classified as extraordinary maintenance, and then paid for the furniture counting on recovering 50% in the declaration, through deductions, in a few weeks, when the declaration season starts, they will not be able to enter the expenses in the 730 tax return. The situation is different for those who had changed the fixture in 2024: in this case, in fact, the fixture was still subsidised and the 2025 furniture bonus is saved.

The cases, however, could be many. According to the Enea report on expenditure in 2024 (the last year in which boilers were subsidised), the number of interventions incentivised with the renovation bonus for the replacement of boilers was more than 210 thousand. Thus, about 200 thousand interventions per year can be hooked up to the furniture discount. In 2025, however, they will not be able to take advantage of this opportunity, even if they have already set aside documentation with their expenses. Those who go to the Caf for the declaration will have their request to change the 730 precompiled, inserting payments for furniture and household appliances, rejected. The total loss can be up to EUR 2,500 (the expenditure ceiling, also for 2025, is EUR 5,000).