Construction and disability bonus 2024: summary of available benefits


Emma Potter

Basic concessions for architectural barriers

The deduction to eliminate architectural barriers is provided for inscope of deductions for renovationin force since January 1998 and now regulated byart. 16-bis of the TUIR, the Consolidated Law on Income Taxes. Paragraph 1, letter e), in fact recognizes the IRPEF deduction for interventions “aimed at the elimination of architectural barriers, concerning lifts and goods lifts, at the creation of any instrument which, through communication, robotics and any other means of technology more advanced, is suitable for promote internal and external mobility to the home for the disabled people in serious situations, pursuant to article 3, paragraph 3, of law 5 February 1992, n. 104”.

In addition to the lifts, expressly indicated, it was immediately clarified by the financial administration that other “different categories of work such as, for example, the replacement of finishes (floors, doors, external fixtures, system terminals), the renovation or adaptation of technological systems (toilets, electrical systems, intercoms,)…” provided they are made in compliance with sector regulations (Circular 02.24.1998 no. 57).

Building bonuses and Law 104

Even if the law refers to disabled people, it has long been clarified that in this case too all taxpayers can take advantage of the reliefAnd There are no better conditions provided for individuals with disabilities ascertained pursuant to Law 104. As specified, in fact “the deduction is due even if the intervention, aimed at eliminating architectural barriers, is carried out in absence of disabled people in the real estate unit or in the building being worked on, “provided that they present the technical characteristics required by ministerial decree 14 June 1989, n. 236 ” (Circular 06.02.2001, n. 13/E).

When instead the intervention does not meet the requirements the expense is deductible only if it falls within the scope of extraordinary maintenance. This principle applies even if the client is disabled.

VAT on compliant interventions

The compliance with the technical requirements of Ministerial Decree 236/1989 it is decisive both for the purposes of the possibility of having the deduction and for what concerns the VAT rate applicable on the entire invoice amount. For the “provision of services dependent on a procurement contract having as its object the realization of works directly aimed at overcoming or eliminating architectural barriers” in fact the4% rate as established in Table A, Part II, point 41-ter attached to Presidential Decree no. 633/1972.

Contracts are equivalent to those of supply and installation. Reduced VAT is recognized regardless of disability certification, as it is the objective characteristics of the intervention that are relevant and not the subjective ones of the client, i.e. linked to his health conditions. To have VAT reduced, the invoice must contain references to Ministerial Decree 236/1989, therefore without the need to attach any type of documentation relating to disability.

75% bonus in ten years on fewer interventions

Alternatively to the deduction provided for by the TUIR, the 75% Architectural Barrier Bonus is in force until 31 December 2025, but in a reduced version. Compared to last year, in fact, they are excluding costs for fixtures, floors, toilets and system automation interventions. The barrier bonus remains only for interventions relating to stairs, ramps, elevators, stair lifts and lifting platforms.

Confirmed i spending ceilingswhich are equal to:

  • 50,000 euros for single-family buildings and condominium apartments;
  • 40,000 euros multiplied by the number of real estate units for buildings consisting of two to eight units;
  • 30,000 multiplied by the number of real estate units for others.

The bonus it cannot be cumulated with the 50% deduction on the same intervention.

All deductions for 10 years and stop the transfer of residual installments

With the rules introduced by the conversion law of decree 39/2024 even with the 75% bonus the deduction lasts 10 years. Discount and transfer are currently cancelled for future works and remain only for those who have submitted the CILA or started the works before March 30, or have paid a deposit by bank transfer. Finally, with the decree, it was also the possibility of transferring the residual installments of the deduction enjoyed in the past is blocked.

To close, let's remember that these deductions they cannot be used at the same time as the 19% deduction foreseen for health expenses relating to the means necessary to lift the disabled person.