There is also the 75% bonus for the removal of architectural barriers at the center of Legislative Decree no. 212/2023. The convenience of the measure is reduced and in addition to changing the list of expenses eligible for deduction, the possibility of opting for the transfer of credit and discount on the invoice is limited
Architectural barrier bonus with more stringent limits.
It reduces the number of jobs for which it will be possible to benefit from 75% deduction. Stop renovating bathrooms and replacing fixtures and, essentially, only those aimed at ensuring the removal of vertical architectural barriersfrom stairs to elevators.
The news comes from the legislative decree n. 212/2023, which introduces new limits also in terms of credit assignment and the discount on the invoice.
How the architectural barrier bonus changes from 1 January 2024
Stairs, ramps, elevators, stairlifts and lifting platforms they are the only jobs for which in 2024 you will be able to benefit from the 75% tax bonus regulated by article 119-ter of legislative decree no. 34/2020.
Therefore, stop the more general expenses, such as for example the replacement of fixtures or the renovation of bathrooms which, until last year, if in line with the criteria relating to the removal of architectural barriers, were included in the relief.
The squeeze comes fromarticle 3 of legislative decree no. 212/2023which among the new features also includes theobligation to certify by qualified technicians on compliance with the accessibility requirements established by regulation no. 236/1989 of the Ministry of Public Works.
The overcoming of architectural barriers must therefore be certified and, like the generality of building bonuses, the obligation to pay expenses by bank transfer is triggered.
New limits on credit transfer and invoice discount also for the architectural barrier bonus
The rules relating to how to use the bonus due will also change.
If until the end of last year the architectural barrier bonus had remained excluded from the tightening of credit transfers, the rules change significantly in the new year.
It will be possible to monetise the 75% deduction exclusively for work on the common parts of condominiums mainly for residential use, for natural persons with an income of up to 15,000 euros in the case of work on the main residence and for persons with disabilities ascertained pursuant to the Article 3 of law 104.
In all other cases the two options of credit transfer and invoice discount are no longer valid and theonly way to benefit from the relief it will be necessary to indicate it in the tax return and use the deduction in five annual installments.