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.
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.
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 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.