Architectural barriers bonus 75%, even for fixtures and bathrooms?

The clarifications of the Revenue Agency on some application uncertainties

The bonus for the removal of architectural barriers in existing buildings continues to arouse great interest, thanks to the 75% deduction and the possibility of an invoice discount or credit assignment. However, some application uncertainties made further clarifications by the Revenue Agency necessary.

The Valle d’Aosta Regional Directorate of the Revenue Agency, in response to a question concerning the replacement of external and internal fixtures, confirmed that the 75% deduction can be used both for the common parts of the buildings and for the individual real estate units, including interventions within individual apartments within a condominium, “without independent access from the outside and not functionally independent”.

Furthermore, the response clarified that the 75% deduction is also valid only for the replacement of external and internal windows, without the need for further work to remove other architectural barriers.

However, as points out, it is essential to comply with the requirements set out in Ministerial Decree 236/1989, which mainly concern the easy opening and closing of windows, the height of the handles and the safety of moving parts.

Consequently, the bonus is also applicable to renovate the bathroom as well as to change the fixtures.

As regards the spending limits of the architectural barriers bonus, the answer confirms those established by the legislation, which in the specific case of an apartment in a condominium of more than 8 units amount to 30 thousand euros per single apartment; 40 thousand euros for each unit in the case of buildings consisting of two to eight units; 50 thousand euros for single-family buildings or units within independent multi-family buildings.

It is important to keep in mind that in order to benefit from the bonus for the removal of architectural barriers, it is necessary to keep the invoices and receipts relating to the expenses incurred for at least five years, as they could be requested by the tax authorities in the event of an audit.