Question and answer of the tax authorities
The question of the rules for the deduction of interventions concerning the health workers is a question published in the electronic magazine of the Revenue Agency, Fiscooggi.
“There are tax breaks for the costs of replacing the box and shower tray in 2025?” asks for a reader. A question to which the agency answers that: “The replacement of the shower, and of the health workers in general, individually not facilitable, can become it if integrated or correlated to greater interventions for which the tax deduction is responsible for the absorbent character of the” higher “intervention category than the” lower “one, as in the case, for example, of the full renovation of the hydraulic systems of the bathroom (circular 3/2016)”.
All true, but not only. For those who decide to make a more radical intervention and to create an accessible shower cubicle, i.e. a structure that does not provide for the presence of architectural barriers, there would in fact be the possibility of taking advantage of the ad hoc deduction. Also the interventions generically cataloged in the context of ordinary maintenance in fact they become deductible when they are aimed at the demolition of architectural barriers and made in compliance with sector legislation.
The facility dedicated
The rules are contained in paragraph 1 of art. 16-bis of the consolidated text of income tax, which regulates the deduction for renovation.
In this context, the letter e) establishes that the facility is recognized, in addition to building interventions, but also to interventions “Aimed at the elimination of architectural barriers, having as its object lifts and elevators, the creation of each tool that, through communication, robotics and any other means of more advanced technology, is suitable for Promote internal and external mobility to the home for people with disabled people with a severity “.
Therefore, these are not only stairs and lifts, but a wide range of interventions that can be made to make the more liveable homes. Specifically, among these works, as clarified immediately (circular 57/1989), the interventions of:
- replacement of finishes (floors, doors, external fixtures, plants terminals);
- renovation or adjustment of plants technological including toilets.
Of basic, as seen, these are interventions that as such fall within the scope of ordinary maintenance, but when they present the Technical characteristics envisaged by the Ministerial Decree 14 June 1989, n. 236 “Technical prescriptions necessary to guarantee accessibility for the purpose of overcoming and eliminating architectural barriers”become deductible as a category in themselves. And since the norm does not prescribe it It is not required To benefit from the facility that in the apartment involved in the works there are disabled subjects (circular 17/2023).
When the shower box becomes deductible
As for the shower, therefore the Ministerial Decree 236/1989 establishes that to guarantee accessibility this must present the following characteristics:
- be on the floor;
- be equipped with a folding seat;
- predict the addition of a shower on a phone.
If the technical requirements are respectedtherefore, the 50% bonus is allowed Although there are no other building interventions at home, as, in fact, it is a specific deduction.
For the same reason it is not facilitable as a direct intervention to the elimination of architectural barriers the intervention of replacement of the bathtub with other tub with an opening door or shower That does not present the technical characteristics prescribed.
Payments and VAT rate
For the facility, therefore, compliance with the requirements of Ministerial Decree 236/1989 is therefore due to the intervention carried out is duly reported in the invoice. And speaking of invoice, the Certification of the requirements It also involves theVAT application reduced to 4%.
As expected in fact from Presidential Decree 633/1972 (Table A, Part II, Point 41-ter), VAT at 4% is applicable to “Provision of services dependent on contract contract concerning the realization of works directly aimed at overcoming or eliminating architectural barriers“.
It is a rate recognized regardless of the connotation or health conditions of those who commission the works, as, as clarified for some time by the revenue “For the application of the facilitative provision, it is necessary to exclusively that the works have the technical characteristics provided for by the reference legislation”.
