Aggiornamenti agevolazioni previste dal Bonus Mobili

Roma, 21 aprile 2021 – La Legge di Bilancio 2021 ha confermato la detrazione del 50% per le spese sostenute entro il 31 dicembre 2021, in particolar modo per l’acquisto di mobili nuovi e grandi elettrodomestici, di classe energetica non inferiore alla A+ e non inferiore alla classe A per forni e lavasciuga.
L’agevolazione spetta per gli acquisti effettuati nel 2021 ma può essere richiesta solo da chi abbia iniziato un intervento di ristrutturazione edilizia dal 1° gennaio 2020.
La data di inizio lavori deve essere anteriore a quella in cui sono state sostenute le spese per l’acquisto dei mobili e grandi elettrodomestici. La detrazione va ripartita, tra gli aventi diritto, in dieci quote annuali di pari importo e viene calcolata su un tetto di spesa complessivo di massimo 16.000 € (per il 2021) e di massimo 10.000 € per il 2020. Se il contribuente esegue lavori di ristrutturazione su più unità immobiliari potrà avere diritto alla detrazione più volte.
I lavori di ristrutturazione sulle parti comuni condominiali permettono ai singoli condòmini (che usufruiscono pro quota della relativa detrazione) di detrarre le spese sostenute per acquistare gli arredi delle parti comuni ma non consente loro di detrarre le spese per l’acquisto di mobili e grandi elettrodomestici per la propria unità immobiliare.
Per avere accesso al Bonus Mobili è necessario aver effettuato i pagamenti con bonifico, carta di debito o credito e si può accedere alla detrazione anche se i beni sono stati acquistati con finanziamento a rate. Nel caso di acquisto di elettrodomestici per i quali si fruisce del bonus mobili, è necessario inviare all’ENEA entro 90 giorni dalla data di ultimazione dei lavori o del collaudo i dati relativi alla classe energetica e alla potenza elettrica assorbita.

Per maggiori informazioni è possibile visitare il sito del CAF ANMIL al seguente link 

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