It is possible to take advantage of the 50% personal income tax deduction for the purchase of furniture and large appliances of a class no lower than A+ (A for ovens), intended to furnish a building undergoing renovation. The benefit was extended by the budget law also for purchases made in 2023 and 2024. The deduction is due for the purchase of:
- new furniture
- large new appliances with an energy class no lower than class A for ovens, class E for washing machines, washer dryers and dishwashers, class F for refrigerators and freezers, for equipment for which the energy label is required.
By way of example, eligible furniture includes beds, wardrobes, chests of drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, as well as mattresses and lighting fixtures which constitute a necessary completion of the furnishing of the property object of restructuring. On the other hand, purchases of doors, flooring (for example, parquet), curtains and drapes, as well as other furnishing accessories are not eligible.