Household appliances, double discount race between vouchers and deductions
After the Bollette decree, the way is open for the cumulation of the two incentives. Many stakes to be respected: different perimeter for furniture bonus and contribution
by Giuseppe Latour and Giovanni Parente
3' min read
Key points
3' min read
Double rebate for purchases of refrigerators, ovens and washing machines. The home appliance bonus, just rewritten by the conversion of the Bills Decree, is hunting for cumulation with the 50% deduction, to be exploited in the 730 of 2026. In the absence of an explicit prohibition in the rules, in some cases it will be possible to maximise the advantage by combining contributions and tax rebates.
Different perimeter
.This duplication - it must be said immediately - is not obvious, since the perimeter of the two benefits is totally different. The home appliance bonus, launched by the Budget Law 2025, is a scrapping subsidy (equal to 30% of the purchase price, up to a maximum of €100 0 200, depending on the case), granted by means of a discount on the invoice for purchases of large home appliances, accompanied by the disposal of old appliances.
Large household appliances
.Although the products to which this subsidy will be applicable have not yet been exactly defined (an inter-ministerial decree will take care of this in the coming weeks), the 2025 manoeuvre speaks of large household appliances. And this is the main point of contact with the furniture bonus, applicable to a catalogue of large household appliances, this time well defined: among others, washing machines, fridges, freezers, dishwashers with minimum energy class requirements, not yet indicated for the household appliances bonus.
How the deduction works
For these purchases, it is possible to obtain a 50 per cent deduction, to be divided into ten equal annual instalments. Provided, however, that the purchase is linked to renovation work facilitated by the ordinary 50 per cent bonus. For these expenses there is, in 2025, a ceiling of 5 thousand euro, which also includes all other products incentivised by the furniture bonus, such as furnishings. Moreover, this discount falls under the cap on deductible expenses over 75 thousand euro of income.
Waiting for purchases
.The contribution for household appliances is not yet operational: there is still a measure, provided for in the law converting the Bollette decree, which will define its implementation in detail. Therefore, those who are carrying out a renovation and, at the same time, have a large household appliance to be scrapped may find it convenient to wait for the activation of the new contribution to take the cumulation route.
