Approved the amendment that doubles the maximum spending limit for the 50% mobile bonus for young couples. But together with the doubling of the spending ceiling, the amendment also introduces more stringent requirements to have access to the furniture bonus.
With the stability law, the government extended the eco-bonus at 2016%, the restructuring bonus and the furniture bonus at 65% of Irpef and Ires deductions for all of 50. Among the numerous amendments to the Renzi government's stability law, there were also some requests related to tax rebates for renovations and the purchase of furniture, including the hypothesis of extending to young couples the possibility of deducting 50% of expenses for mobile.
The amendment that has just been approved introduces precisely this possibility which is unrelated, however, to the obligation to renovate the house. Another proposal also saw the use of the furniture bonus by young renting couples, but the hypothesis was ultimately rejected.
The requirements for the mobile bonus for young people
On the other hand, the introduction of the furniture bonus for young couples who have bought a house has been confirmed. The maximum expenditure limit on which to calculate the 50% Irpef and Ires deduction has been raised by 8.000 16.000 in euros.
The use of the furniture bonus is therefore not linked to the renovation of the house, but to the purchase. There are three conditions required for the mobile bonus:
– at least one of the two components of the couple must have less than 35 years;
– the house must be purchased between on 1 January and 31 December 2016;
– the family nucleus constituted by the couple must have been established for at least 3 years. For married couples, reference can be made to the marriage date, for more married couples, who are also recipients of the subsidy, the coincidence of the registered residence must be verified. Starting from the date on which the two members have established the same registered residence, the family nucleus will be considered constituted.
