The removal of architectural barriers is a very important issue for improving the accessibility and liveability of buildings, especially for people with disabilities. A FiscoOggi reader asked a crucial question regarding the possibility of taking advantage of the 75% deduction for theInstallation of a lift in a condominium newly built.
In this article, we will explore the response provided by the Revenue Agency, the methods of access to this relief, the duration of the deduction and the limitations introduced by Legislative Decree no. 39/2024
Advertisement – Advertising
Installing an elevator in a condominium
A FiscoOggi reader raised a very relevant question regarding the possibility of taking advantage of the 75% tax deduction for the removal of architectural barriers.
The reader has purchased a newly built apartment in a condominium, where the builder has only prepared the elevator shaft. The question concerns whether, once you become owners with the other condominium owners, it is possible to benefit from the 75% deduction for the installation of the elevator, the duration of this deduction and if it is still possible to transfer the credit.
This question highlights the importance of understanding current regulations and the possibilities of tax breaks for interventions aimed at accessibility and the elimination of architectural barriers in buildings.
Advertisement – Advertising
The 75% deduction: what the law provides
The 75% deduction for interventions aimed at overcoming and eliminating architectural barriers is governed by Article 119-ter of Legislative Decree no. 34/2020. This benefit is recognized for expenses incurred up to December 31, 2025.
Eligible interventions include exclusively those relating to stairs, ramps, elevators, stairlifts and lifting platforms, to be carried out in existing buildings.
Starting from 2024, the deduction must be divided among those entitled to it ten annual installments of the same amount. The overall amount on which to calculate the deduction cannot exceed the following limits:
- 50,000 euros for single-family buildings or functionally independent real estate units with one or more independent accesses from the outside.
- 40,000 euros multiplied by the number of real estate units for buildings consisting of two to eight units.
- 30,000 euros multiplied by the number of real estate units for buildings consisting of more than eight units.
In order to benefit from the incentive, the interventions must comply with the requirements indicated in the regulation reported in the decree of the Minister of Public Works n. 236 of 14 June 1989. These requirements must be confirmed by a specific certification issued by a technician qualified.
We also remind you that with the entry into force of Legislative Decree no. 39/2024, it is no longer possible to exercise the option for the transfer of credit or for the discount on the invoice for this type of intervention.
This represents a significant change compared to the past, limiting the ways of using the deduction to the sole division into annual installments.
