After the 110% Superbonus, construction companies are now focusing on the bonus for the elimination of architectural barriers with deductions of up to 75%, extended until the end of 2025, which still gives the possibility of a discount on the invoice and, finding an interested bank, also of the transfer of credit. In short, not bad also because there are no particular obstacles to access it. In fact, while until a few years ago it was necessary to present a declaration of disability or at least to be over 65 years of age, the Revenue Agency has specified that everyone can obviously use it only for certain types of work.
The bonus for architectural barriers
In fact, the support is aimed at eliminating architectural barriers in the common areas of condominium buildings, but in the same way, it can also be requested for single-family buildings. It should be emphasized that in addition to the installation of lifts or ramps to facilitate access, this bonus can also be obtained for the renovation of a bathroom, making it easier to use the tub, shower or other sanitary fixtures. And also for the costs of disposal or reclamation in the event of replacement of the systems of a technological type such as video entryphones or video surveillance, always with the aim of facilitating mobility. Of course, the result, in the event of a discount on the invoice, is always the one already experienced with the 90% facade bonus or the 110% superbonus.
In this case, the construction companies make a surcharge on the prices charged. And if in times of low rates, until 2022, the increases were already 30 or even 40%, since then the tax discount is deductible but in 10 years, today, given the continuous increase in the cost of money the increase in labor costs will be much higher. Luckily there are some limitations. Indeed, this support is subject to specific spending limitsbased on the type of building on which the removal of architectural barriers is carried out.
Bonus brackets
That is 50 thousand euros for single-family buildings, 40 thousand euros: for each real estate unit present in buildings consisting of two to eight real estate units and 30 thousand euros: for each real estate unit present in buildings consisting of more than eight real estate units, i.e. in condominiums. It should be remembered that this support is aimed at interventions on existing buildingsthat is, it cannot be requested if such works are carried out at the time the building is being reconstructed.
Anyone who wants to access this support must therefore accurately document the expenses incurred and present them together with the tax return to have a 75% tax discount on these expenses in 10 years. However, in the event of a discount on the invoice or the transfer of credit, it will also be necessary to present the visa of conformity and the certification of the adequacy of the expenses actually incurred. These fulfilments have become mandatory following theintroduction of the Anti-fraud Decreewhich has put in place various measures to curb illegal acts and fraud around these types of bonuses.
Obviously there is also the 50% restructuring bonus on a maximum expenditure of up to 96 thousand euros until December 2024 but without a discount on the invoice. This bonus is expected to increase to 36% after 2024 but could be extended again. Finally, there is the possibility, for the few who can still access the 110% superbonus, to include the works for the removal of architectural barriers among those considered “driven” by the superbonus. To obtain this support, however, it is also necessary to carry out other types of works, which fall into the category of “driving” works.