Architectural Barriers Bonus

Bonus Architectural Barriers
75% tax deduction

The Architectural Barrier Bonus is a tax benefit that allows you to deduct from your taxable income 75 percent of the expenses incurred for the elimination of architectural barriers in buildings, in order to facilitate their accessibility to people with disabilities or the elderly. The bonus is available to both private citizens and businesses, ensuring broad coverage and a significant impact on overall accessibility, and will be available until 12/31/2025.

Everything you need to know about
Architectural Barrier Bonus

Up to €96,000 can be deducted for each property unit. The deduction will be divided into 10 equal installments, starting from the year following the year in which the work was carried out. The Architton Barriers bonus can be combined with other tax benefits such as the 10% VAT rebate or the 65% deduction provided for energy upgrading work.

Technical features to apply the
Architectural Barrier Bonus

For work carried out from 01/01/2022 to 31/12/2025, there is an Irpef deduction of 75 percent of the expenses incurred. Deductible work must comply with the technical characteristics stipulated in Ministry of Public Works Decree No. 236 of June 14, 1989. In particular, the following characteristics are provided for doors:

  • The height of the handles should be between 85 and 95 cm (90 cm recommended)
  • The clear doorway clearance of each buildingio and housing unit shall be at least 80 cm
  • The clear span of other doors must be at least 75 cm
  • Solutions should also be preferred for which individual door leaves do not exceed 120 cm in width, and any glazing is placed at a height of at least 40 cm above the floor level. 

Who can apply for the
Architectural Barrier Bonus

The Architectural Barriers Bonus 2023 is available to both private citizens and businesses if a claim is made for a 75 percent IRPEF deduction, demonstrating that expenses clearly aimed at eliminating architectural barriers have been incurred. The Internal Revenue Service has also clarified that the work is eligible for tax relief even if there are no disabled people or people over 65 in the building. These are, in particular, the following individuals: natural persons, including practitioners, artisans and professions; public and private entities that do not carry out commercial activities; simple companies; associations between professionals; and individuals who earn business income (individuals, entities, partnerships, corporations).

More precisely, in its answer to interpellation No. 444 of 2022, the Revenue Agency specified that companies can also take advantage of the
architectural barriers bonus on their leased properties. Since the rule recognizes the benefit on properties that have already been built, the Revenue Agency clarifies that companies are also included, and they can avail themselves of the benefit for interventions made on properties owned or held, even if they are leased.


How to apply for the
Architectural Barrier Bonus

The Architectural Barriers Bonus must be claimed by submitting receipts and invoices of the expenses incurred for the work done.Prior communication must also be submitted to the Internal Revenue Service within 90 days of the start of the work, using the telematic F24 form. The communication must enclose documentation proving that the work has actually been carried out and from the substitute request for certification certifying that you meet the requirements to qualify for the bonus. Finally, it is necessary to indicate the expenses incurred in the 730 or Redditi model, using the tax code of the company that carried out the interventions.

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