Legal provisions and interpretations of the Revenue
The Barrier Bonus was introduced by law no. 234/2021 (2022 Budget Law) who inserted theart. 119-ter in the Relaunch decree with the new deduction initially foreseen for the year 2022 only. The relief was then reconfirmed for 2023 and subsequently extended until 31 December 2025.
The Bonus consists of a 75% deduction to be applied on a spending ceiling of 50 thousand euros per single propertyfor a duration of five years, now brought to ten.
The objective declared by the government at the time of the green light to the new provisions was to allow the possibility of installing condominium lifts with a high rate even if it was not possible to include the works within the scope of the interventions driven by the Superbonus, in order to improve the accessibility of the buildings themselves. The whole thing regardless of the presence of disabled people in the building affected by the works.
During 2022, however, the Revenue Agency has expanded the scope of the rule beyond the government’s intentions, providing for the possibility of applying the Bonus to all interventions to remove architectural barriers and not only to those relating to stairs and elevators.
Wide-ranging benefits in 2023
On the basis of these indications, therefore, during 2023 it was possible to obtain the tax benefit for works that comply with the technical requirements indicated by the decree of the Ministry of Public Works 236/1989 of implementation of law 13/1989 sthe removal of architectural barriers. It was therefore possible to benefit from the 75% deduction for the works carried out complete bathroom renovation and of expansion and replacement of doorsincluding the works to complete the main intervention such as the floor arrangement theadaptation of the electrical system and the replacement of sanitary fixtures.
In light of the relevant sworn statement at the time, the relief was granted also permitted for the replacement of fixtures. All things considered, a bonus that went far beyond the government’s intentions.
The squeeze and the new rules for 2024
For this reason with the decree 212/2023 of 30 December 2023 the government launched a squeeze to bring the Bonus back to its origindefining a precise and non-modifiable list of eligible works. In detail, these are interventions to remove architectural barriers relating to:
- stairs;
- ramps;
- elevators;
- stairlift;
- lifting platforms.
Beyond these interventions the 75% Bonus cannot be recognized.
Asseverations from the technician and payments by bank transfer
With the decree 212/2023 it was then specified that to be entitled to the benefit, certification of compliance with the requirements required for the intervention, i.e. what is indicated in the DM 236/1989 “must be certified by a specific certification issued by qualified technicians”.
The supplier’s declaration is therefore not sufficient, but rather that of a technician “third party” to the person who carried out the intervention. For payment, obviously a “talking” bank transfer is required, i.e. the bank transfer which contains references to the legal provisions which give the right to the tax deduction.
Specific benefits for disabled people
In conclusion, therefore, to answer our reader’s question, nowadays the intervention in the bathroom also in compliance with the regulations techniques of DM 236/1989, does not give the right to obtain the Barrier Bonus. However, it is possible get the 50% deduction in ten years which is expressly recognized for the interventions carried out for promote internal and external mobility of the person with disabilities pursuant to law 104.
In this case theself-certification of the disability condition in addition tosworn statement compliance with technical requirements. If more convenient, however, as an alternative to the 50% bonus our reader can opt for the 19% deduction as health expenses, which is payable for all interventions aimed at promoting mobility, regardless of the type of intervention.
