The 75% Architectural Barriers Bonus can benefit from the transfer of credit and the discount on the invoice
(Rinnovabili.it) – Up until a few months ago there was no reason to go and “scrutinize” the law, finding possible tricks to obtain a higher deduction. The Superbonus was the master with an unbeatable 110 percent rate and the mechanism of credit transfers and invoice discounts for everyone. But today things have changed. This is why more and more companies offer their customers the use of the Architectural Barriers Bonus even for interventions apparently unrelated to the deduction.
This is the case with the replacement of windows and doors which, if carried out by taking advantage of the architectural barrier reduction bonus, entitles you to a 75% deductionhigher than the 50% eco-bonus.
In addition the Decree Blocks Transfers then converted to Law 38/2023does not apply to the architectural barriers bonus, for which there will be the possibility of using the discount mechanism on the invoice and transfer of the tax credit until 31 December 2025, i.e. at the end of the deduction.
What requirements to meet to access the architectural barriers bonus
First of all, it is good to clarify that the architectural barriers bonus can be used both for condominium interventions and for individual apartments, as clarified by the Revenue Agency with the answer 461/2022. Furthermore, the adaptation of the house for the purpose of removing architectural barriers is not directly linked to the presence of a person with disabilities in the unit, but can be aimed at adapting the structure for future needs.
Going into the merits of our question, the replacement of fixtures is part of the eligible interventions to adapt the home.
Ministerial Decree No. 236/1998 establishes the requirements to be met in order to take advantage of the architectural barriers bonus also for the replacement of windows. Let’s see in detail which parameters to respect in order not to lose the deduction.
The external fixtures (doors, windows and patio doors)”they must be easy to use even by people with reduced or impaired motor or sensory abilities”. The height of the handles or operating device must be included between 100 and 130 cm, recommended 115 cm. To allow a good view outwards, the opaque part of the parapet must be less than 60 cm, but the overall parapet must be at least 100 cm. The doors of the external fixtures must be able to be used with a pressure not exceeding 8 kg.
The Porte of access must be at least 80 cm wide, while the internal doors at least 75 cm.
The height of the handles must be between 85 and 95 cms (recommended 90 cm), moreover solutions must be preferred for which the door leaves are no wider than 120 cm and any glass is placed at a height of at least 40 cm from the floor level. The mobile leaf must be able to be used by exerting a pressure not exceeding 8 kg.
The ancillary expenses necessary for the completion of the works must also be included within the 75% deduction provided for by the Architectural Barriers Bonus.