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Find out what you need to know about architectural barriers and the renovation voucher: when is it possible to apply for it, how to do it and what interventions are allowed?
Architectural barriers and renewal bonus– Let’s talk about this benefit and how it can be used (Find out the latest news about Disability and Law 104, protected categories, labor legislation, subsidies, job offers and active contests. Read them for free on WhatsApp, Telegram and Facebook).
How do architectural barriers and the renewal bonus work?
The architectural barrier bonus is a specific benefit for the expenses that have been made between January 1, 2022 and December 31, 2025an extension that was possible thanks to the 2023 Budget Law.
This incentive aims to cover the costs related to the removal of architectural barriers in existing buildings. The deduction that can be requested is by 75% and applies to general expenses that do not exceed certain limits, Variables depending on the type of building. where the works are carried out:
- For single-family buildings or independent real estate units within multi-family structures with independent exterior access, the maximum allowed expense is 50,000 euros.
- For buildings with between two and eight real estate units, the maximum eligible expense is 40,000 euros for each unit.
- On the other hand, for buildings with more than eight real estate units, the limit for each unit is set at 30,000 euros.
Therefore, this mechanism allows you to finance Interventions aimed at making buildings more accessible and free of architectural barriers.. In addition, it can also be requested simultaneously with the execution of renovation works.
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How can you request the architectural barrier bonus in case of renovation?
To benefit from the bonus for removing architectural barriers, just enter the expense on your tax return. The deduction will be distributed over a period of 10 years, an increase compared to the previous 5 years, thanks to the changes introduced by the Block Transfer Decree that became law.
For those who prefer obtain credit through compensation, it is necessary to follow the procedure established by AdE Resolution No. 19 of May 2, 2023, which also includes the introduction of new tax codes effective as of April 1, 2023.
However, this is not the only way to benefit from the bonus. In fact, there are other more immediate alternatives, such as:
- He invoice discount: providers of services or goods apply a discount directly to the invoice. They subsequently recover this amount through a tax credit, corresponding to 75% of the expected deduction. This advance is provided by service providers and is recovered as a tax credit.
- There credit assignment: consists of transferring the tax deduction to a third party, such as financial intermediaries or banks. These people pay the credit to the original beneficiary and later recover it. The credit can be used as compensation or transferred further.
Unlike other housing-related bonuses and the Superbonus, for this specific benefit it is still possible to activate the transfer of credits and the discount on the bill, despite the restrictions introduced with the Block Transfer Decree.
What does the architectural barrier bonus include?
The architectural barrier voucher covers a wide range of interventions aimed atremoval of existing architectural barriers. These interventions include:
- Any construction work specifically aimed at the elimination of architectural barriers.
- Projects that refer to the automation of construction systems and real estate units, when these aim to facilitate accessibility.
- Costs related to the disposal and remediation of replaced materials and systems, in the case of system replacement.
It is important to note that the works created in new construction propertiesAlthough they pursue the same purpose, they are not included in this facilitation.
Furthermore, to access the bonus, payments must be made in a traceable and documentable manner. by Bank transfer.
Between qualified expenses for the architectural barrier bonus Examples can be mentioned such as:
- Installation of inclined ramps.
- Elevator installation.
- Construction of lifting platforms.
- Changes so that the facilities are fully accessible.
- Adaptation of bathrooms to guarantee maneuverability and accessibility to appliances.
- Work to adapt electrical and intercommunication systems, which must be placed at an appropriate height and easily visible.
Architectural Barriers and Renewal Bonuses FAQ
Who can benefit from the 2023 architectural barrier bonus?
The architectural barriers bonus can be requested by both individuals and companies that have incurred expenses to eliminate architectural barriers in residential or public structures.
The Tax Agency has specified that the bonus applies even if there are no disabled people or people over 65 in the building. Furthermore, with the answer to question no. 444 of 2022, it was clarified that companies can also benefit from the bonus for work on properties they own, even if they are rented. This applies to both property considered capital assets and capital goods.
What to write on the invoice to get the architectural barrier bonus?
In the reason for the bank transfer used to pay for the works to eliminate architectural barriers, the taxpayer must include the phrase “Architectural barrier bonus according to article 119-ter of Legislative Decree No. 34/2020, transformed into Law No. . 77/2020”.
What are the architectural barriers in a house?
Architectural barriers refer to any obstacle in a home that prevents or makes it difficult for a person with a disability to move from one room to another.
Common examples include steps, protruding furniture, narrow doorways, stairs, and objects placed too high.
Another important element to consider is the width of the doors: to allow the passage of a wheelchair for disabled people, which has an average width of approximately 60 cm, the doors must be at least 80 cm wide. This can be a problem in older homes, where the size of the doors may not be adequate to accommodate this circumstance.
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