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Parliamo di detrazioni fiscali (bonus mobili).
. La legge di Stabilità 2015 ha prorogato fino al 31 dicembre 2015 l’agevolazione fiscale prevista per l’acquisto di arredi, materassi ed apparecchi di illuminazione.
. E’ confermato anche per il 2015 il vincolo della “Riqualificazione del patrimonio immobiliare” come condizione indispensabile per ottenere il Bonus Mobili .
. La legge di Stabilità ha ribadito che non vi è relazione tra l’importo portato in detrazione per i lavori di recupero edilizio e l’importo portato in detrazione con il Bonus Mobili (fatto salvo il massimale di 10.000 euro già previsto).
. Il bonus è destinato ai soli acquisti effettuati a partire dal 06 giugno 2013 e non oltre il 31 dicembre 2015 (fa fede la data dell’effettivo pagamento secondo il criterio di cassa). Le spese per gli interventi edilizi che consentono l’accesso al Bonus Mobili devono essere sostenute nel periodo che intercorre dal 26 giugno 2012 (data di entrata in vigore dell’art.11 del Decreto Legge 83/2012 sulle Detrazioni per interventi di ristrutturazione e di risparmio energetico) e il 31 dicembre 2015.
. La data di inizio dei lavori di recupero del patrimonio edilizio deve essere necessariamente antecedente a quella relativa all’acquisto degli arredi.
FONTE FEDERMOBILI GENNAIO 2015
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