The tax of 20% on the purchase of furniture, appliances, TV and PC, designed the furnishings of refurbished buildings was confirmed by conversion into law of the Decree Law 5 / 09.

The rebate is a tax deduction equal to 20% gross amount paid by February 7, 2009 to 31 December 2009 for’s purchase of furniture, household energy class not less than A +, televisions and computers.

In order to use the personal income tax rebate, however, the expenditure must be documented and goods purchased must be directed to furnish a house under renovation construction, to reduce to 36%. The property to be furnished must have been the subject of planned maintenance, restoration and rehabilitation attachment of building renovation, which began on 1 July 2008, and for this treatment, the person must use the deduction of 36%. Restructuring must be later than 1 July 2008 and to verify this, it should be considered the starting date of works shown.

You may qualify for the deduction of 36%, irrespective of the category building intervention, even for simple repairs of unsafe equipment, such as, for example, replacement of the gas pipe or repair of a malfunctioning outlet (Circular 6 February 2001, n . 13 Revenue Agency).

The purchase of subsidized goods may be made at any time, but must be paid on 7 February 2009 to 31 December 2009. Payment must be made by bank transfer or check with the same conditions for the deduction on the building renovation.
The maximum expenditure facilitate, on which to calculate 20% of personal income tax deduction is equal to 10 thousand Euros. Thus, the maximum tax reduction is 2 thousand Euros. The total deduction must be spread over five equal annual installments.