HOME BONUS: the 75% deduction on bathrooms and fixtures arrives; let’s see how it works and who will be entitled to it
The architectural barriers bonus starts, included in the home bonus. The 75% deduction on bathrooms and fixtures arrives: the novelty is included in the home bonus. Let’s see how it works and who will be entitled to it.
The newspaper Republic, in its online edition, reports that the Revenue Agency clarifies, with a circular, the scope of application of the concessions for architectural barriers. The margins are quite large, but obviously all the requirements for accessibility, which we report below, must be respected.
1) For work carried out between 1 January 2022 and 31 December 2025, on existing buildings, an IRPEF deduction is envisaged, to be divided into 5 equal annual installments.
2) The discount is equal to 75% of the costs incurred, up to a maximum variable amount, from 30 to 50 thousand euros, depending on the building on which the works are carried out.
3) In the case of condominium resolutions, for the approval of the modernization works, the majority of the participants in the assembly is required, representing at least one third of the thousandth value of the building.
4) The Superbonus can be added to the home bonus (as a “pulled” intervention): the latter is envisaged as a “pulled” intervention with respect to the work carried out inside one’s home.