Architectural barriers bonuses: properties and interventions
The bonus, introduced by the Budget Law 2022 as an additional article to Legislative Decree 34/2020 on the Superbonus, was then extended until 31 December 2025 by Budget Law 2023 Since 2024 the deduction has divided into ten equal annual shares, and has greatly been limited its scope regarding the facilitated interventions. In fact, the bonus is admitted only for the installation of lifts, elevators, power steering and electric platforms.
The spending limits vary according to the type of building subject to the intervention:
- 50,000 euros for single -family buildings, independent real estate units and individual apartments;
- 40,000 euros multiplied by the number of real estate units for condominium interventions in buildings I from two to eight units;
- 30,000 euros multiplied by the number of real estate units for condominium interventions in buildings with more than eight units;
The facility is due to both IPEF taxpayers and to subjects who achieve business income, and in the case of properties owned and leased, and is recognized on all the properties open to the public regardless of the cadastral category. It is not required, therefore, that there are disabled people in the building concerned with the works. For IRPEF taxpayers, payment is mandatory with the talking transfer that reports art. 119-ter of DDL 34/2020.
Condominium lifts with a simplified majority
In the case of condominium works, the majority of participants in the assembly is sufficient which represents at least one third of the thousandth value of the building. In addition, the condominium cannot be opposed to this type of interventions, even for matters of architectural decoration, provided that the installation complies with the technical regulations of the sector.
Compliance with decree 236/1989 and the responsibility of the Assessator technician
The real discrimination for access to the bonus, in fact, is represented by compliance with the technical requirements established by sector legislation. To take advantage of the facility, the interventions must comply with the requirements of the decree of the Minister of Public Works no. 236 of June 14, 1989, which establishes the technical requirements necessary to ensure the accessibility, adaptability and visits of buildings.
Conformity constitutes the substantial prerequisite for access to the tax benefit and for this reason the assevement of a qualified technician is required. Operating, the professional must carefully evaluate every aspect of the intervention, from the size of the spaces to the technical characteristics of the plants, verifying that each element complies with the requirements of the ministerial decree. The responsibility of the professional extends beyond the design phase, also embracing the control of the execution of the works. The assembly must in fact certify not only the compliance of the project, but also the correct realization of the intervention according to the technical specifications provided.
4% VAT for interventions that respect the technical requirements
The interventions for the elimination of architectural barriers also benefit from the application of the reduced VAT rate of 4%. For the provision of services dependent on contract contract concerning the realization of the works directly aimed at overcoming or the elimination of architectural barriers, in fact, the 4%VAT rate is always applied.
The facility is recognized independently of the connotation or health conditions of those who commission the works, provided that the works have the technical characteristics provided for by the reference legislation.
The last few weeks: what to do
With the approach of the deadline of 31 December 2025, those who intend to benefit from the 75% architectural barriers bonus must accelerate the procedures. It is essential that the expenses are incurred by the expiry date, regardless of the start of the works.
The design phase takes on particular relevance, having to guarantee not only the functionality of the intervention but also full compliance with the regulatory requirements. The timely involvement of a qualified technician is essential to evaluate the feasibility of the intervention and prepare the necessary documentation.
Given that at the moment there are no extensions of the facility beyond 31 December 2025, those who cannot conclude the interventions by that date will be able to benefit exclusively of the 36% deduction for building renovations, with a spending limit of 48,000 euros and a maximum benefit of 17,280 euros.
The gap of convenience with respect to the ordinary regime is significant: for single -family buildings, tax savings can reach 37,500 euros against 17,280 euros of the ordinary deduction. For multi -family buildings, where the spending limits can reach hundreds of thousands of euros, the difference becomes even more relevant, making 2025 a decisive year for those who plan accessibility.
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