Architectural barriers bonus: expenses and works allowed in the apartments
Confirmations from the Revenue Agency on how to change floors, doors, windows and systems with 75% of the facilitation on the removal of architectural barriers. This is a bonus that can be used until the end of 2025.
The Revenue Agency has provided clarifications on the application of the tax relief and explained that the works must fall within the general discipline of the decree of the Ministry of Public Works number 236 of 1989. Compliance with the requirements and technical fulfillments must result from certificates and documentation that will be kept to be shown in the event of checks.
On the front of the bonus on the removal of architectural barriers which allows you to obtain the tax benefit of 75 percent, let’s see what the Revenue Agency did know with circular 17/E published on the evening of 26 June 2023. With it it was specified that the floors, doors, systems and bathrooms are eligible for relief and that with the same facility it is possible to carry out interventions in the housing units of a condominium, with a maximum eligible expenditure of 75%, equal to 50 thousand euros. Do the math: with the tax deduction, 37,500 euros can be recovered.
As regards the alternatives to the tax deduction, Circular 17/E states that the tax advantage can also be used with the transfer of tax credits or with the application of the discount on the invoice. This is an exception to the general rules on building bonuses based on the conversion into law of decree 17 of 2023 which effectively blocked the two alternative options to the tax deduction for works started after 16 February 2023.
It’s still. With the bonus of removing architectural barriers, you can do replacement work on the finishes of the apartments such as replacing the floors, doors and even the external fixtures, such as windows, which can be facilitated with other home bonuses which however do not allow for such a large tax advantage and, above all, the possibility of obtaining a discount on the purchase invoice or of transferring the tax credit. Interventions on the terminals of the plants or the refurbishment and adaptation of the same are also eligible. In this logic also toilets, electrical systems and intercoms.
#bonus #bathrooms #doors #windows #floors #jobs #allowed