Convertible furnishing item

A convertible furnishing item, adapted for being contained in a space, obtained beneath a walking surface (P) and connected to it, comprising a main body with a lower base and an upper plane juxtaposed according to a vertical axis (X) and connected by a stem arranged according to said vertical axis (X), said furnishing item also comprising lifting and/or lowering means of said main body from said space so that said main body is able to translate according to said vertical axis (X) from a rest position in which it is completely contained in said space to a completely extracted position in which said lower base is arranged in substantial continuity with said walking surface (P), passing through an intermediate position in which said upper plane is at a desired height from said walking surface (P), said furnishing item being such that in said completely extracted position it is adapted for taking up the configuration of a table, in said intermediate position it is adapted for taking up the configuration of a seat, wherein said main body of said furnishing item delimits a housing adapted for containing seat elements, and wherein said stem defines a cavity inside it, adapted for containing a cushion extractable from said cavity to be arranged resting on said upper plane in said intermediate position.