The 75% architectural barriers bonus in a condominium

The 75% architectural barriers bonus in a condominium is the incentive that allows you to deduct 75% of the costs incurred to remove obstacles to mobility in buildings. It is a particularly useful tool for condominiums, where works such as ramps, lifts and stairlifts concern common parts and must be resolved in the owners' meeting. Knowing the eligible works, the spending caps and the majorities is essential to secure the deduction without surprises.

What the architectural barriers bonus is

The bonus is an IRPEF and IRES deduction equal to 75% of the costs incurred for works to remove architectural barriers. The deduction is recovered in ten equal annual instalments through the tax return. The works must comply with the technical requirements set by the accessibility rules, so that the completed work actually delivers the removal of the obstacle. Unlike other building incentives, the bonus does not require a person with a disability to live in the home: it rewards the accessibility result in itself, provided the work meets the required technical characteristics for widths, gradients and devices.

Eligible works in a condominium

In the condominium context, the bonus covers works that make the common parts of the building accessible.

• Installation or replacement of lifts and goods lifts.
• Stairlifts and lifting platforms to overcome differences in level.
• Access ramps and adaptation of entrances.
• Widening of common doors and passageways.
• Automation of gates and doors to make opening easier.

The spending caps by number of units

The maximum amount on which the deduction is calculated varies with the size of the building. For single-family buildings and functionally independent units the cap is 50,000 euro. For buildings made up of two to eight units the limit is 40,000 euro multiplied by the number of units. For buildings with more than eight units the cap drops to 30,000 euro for each unit. In a condominium, therefore, the overall allowance depends directly on the number of units that make up the building. A building with ten units, for example, has an overall cap of three hundred thousand euro, a wide margin for demanding works such as installing a new lift. The limit refers to the single work, so it must be planned carefully when the works are spread over several years or concern distinct projects.

The majorities in the meeting

To approve works to remove architectural barriers on the common parts a reduced majority applies: the resolution is valid with the favourable vote of the majority of those present representing at least one third of the building's millesimal value. This is a lower quorum than the ordinary one for improvements, designed precisely to encourage these works. The resolution must clearly state the work, the cost and the allocation criteria. As these are often improvements to the common parts, it is advisable to attach the quote and the technical report to the minutes, so as to make the decision transparent and harder for dissenting owners to challenge.

The 2025 rules on credit transfer and invoice discount

The rules on the alternative ways of using the benefit have changed. For costs relating to works started from 2025 it is no longer permitted, as a general rule, to opt for credit transfer or invoice discount, except for certain cases set out in the rules, such as works on properties damaged by disaster events. In the absence of these exceptions, the benefit is recovered only as a deduction in the tax return, in the ten annual instalments. The change has made the owners' tax capacity more important: those without enough tax to deduct from risk losing part of the benefit, and this should be kept in mind when weighing the value of the work in the meeting.

Payments and documentation

To be entitled to the deduction, payments must be made by a qualified bank or postal transfer, the one that states the purpose of the payment, the tax code of the person claiming the deduction and the VAT number or tax code of the recipient. It is essential to keep invoices, the meeting resolution, transfer receipts and the technical documentation certifying compliance with the accessibility requirements. In a condominium the administrator gathers the documents and certifies to the owners the expense shares that give the right to the deduction.

Managing the bonus in a condominium with management software

Condominium management software helps you follow the whole path of the bonus: from recording the resolution to the millesimal allocation of the expense, through to producing the certifications of the shares borne by each owner, useful in the tax return. Keeping transfers, invoices and allocations orderly reduces the risk of disputes and simplifies the work at year end.

AmministraPro lets you manage the costs of removing architectural barriers with millesimal allocation and certification of the shares for each owner. You can see how it works on the features page or compare the plans in the pricing section.