The installation of lift platforms and other devices for theElimination of architectural barriers It is a theme of great interest, especially for the condominiums in which people with disabilities or with motor difficulties reside.

But what happens when only some condominiums decide to bear the expenses for theInstallation of an elevator? Can they deduct the entire amount paid or only the thousandth share?

The Revenue Agency recently clarified this aspect, answering a question published on Fiscooggi.

Let’s find out together what the legislation provides and what are the tax advantages for the condominiums involved.

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The reader’s question: who pays has the right to deduct the whole amount?

A reader asked the following question to the Revenue Agency:

“In a three -storey condominium it was decided to install an elevating platform in the internal gyroscale, to facilitate the mobility of disabled people. Only two out of six condominiums decided to participate in the expenses. Can the two condominiums take advantage of the tax benefit on the entire amount incurred for the installation or the benefit is limited to the part of expenditure calculated in proportion to their thousandths of ownership? “

The question is relevant because situations often occur in condominiums in which only some owners agree to bear the costs for improvement interventions, leaving the doubt about who can benefit from the tax breaks provided for by current legislation.

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The clarification of the Revenue Agency

The Revenue Agency replied by referring to current legislation and previous clarifications on the subject. Law no. 234/2021 (Budget Law 2022) introduced one 75% deduction for expenses intended for removal of architectural barriers in existing buildings, with reference to interventions on Stairs, ramps, lifts, power steering and lift platforms (Article 119-ter of Legislative Decree 34/2020).

This facility, initially valid only for 2022, was then extended to 31 December 2025 by law no. 197/2022 (Budget Law 2023).

In the Answer n. 291/2022 and in the circular no. 7/2021the Revenue Agency clarified that:

  • In the case of the installation of a condominium liftwhoever supports the expense can take advantage of the deduction only for the share of expenditure proportional to the thousandths of ownershipsince the lift becomes one common property usable by all condominiums.
  • For the installation of a stairlift or one Elective platformInstead, the deduction it is entirely To those who have incurred the expense, since it is an aid intended exclusively for the disabled condominium.

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Who is entitled to deduction in the specific case?

In the case in question, since it is the installation of a Elective platformthe two condominiums who have decided to contribute can take advantage of the tax benefit on the entire amount paid.

This happens because, unlike a condominium elevator that falls within the common property and must be divided between all the owners, an electrical platform can be considered a means of aid necessary for those who need it and for those who decide to voluntarily contribute to the expenses.

This principle had already been clarified in the Resolution no. 336/2008which distinguishes between interventions on common goods and interventions on goods intended for the specific use of some condominiums.

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Conclusions: an opportunity for accessibility in condominiums

Thanks to Architectural barriers bonusescondominiums who choose to invest in removing architectural obstacles can benefit from one tax deduction of 75%thus obtaining considerable economic savings.

In the case of an elevating platform, those who fully support the expense can take advantage of the deduction for the entire amount paid, without having to consider the thousandths of ownership. This incentive not only promotes the accessibility of the buildings, but also represents a important step forward towards inclusion and mobility for everyone.

If in your condominium there are people with motor difficulties, it could be the right time to evaluate these interventions and take advantage of the tax benefits. Have you already considered this possibility to improve the accessibility of your building?