Tax incentives for removing architectural barriers

The deduction dedicated to accessibility

Alongside the deductions for building renovation, the legal system has introduced a specific deduction for works aimed at overcoming and removing architectural barriers, designed to favour ramps, elevators, stair lifts and similar works. The rate of this dedicated deduction is normally higher than that of ordinary renovations, precisely to encourage accessibility.

The concrete features of this incentive, rate, spending cap, eligible types of work and validity period, are set by the rules in force and are often updated. That is why the first thing to do, before setting up the work, is to verify which rules apply in the year the expense is incurred, avoiding taking for granted conditions that may have changed.

• A deduction dedicated to accessibility works exists
• The rate is normally more favourable than ordinary renovations
• Rates, caps and deadlines must be verified for the year of expense

Reduced VAT on accessibility works

For services and goods relating to works aimed at overcoming architectural barriers, a reduced VAT rate applies, lower than the ordinary one. This benefit reduces the cost of the work regardless of the deduction and is applied when the firm carrying out the works issues its invoice.

For the reduced VAT to be applied correctly, the nature of the work as an intervention to remove barriers must appear in the technical documentation and in the contract with the firm. It is helpful for the manager to provide the firm with the resolution and the design, so that the invoice reflects the correct classification of the work.

How the deduction is shared among owners

When the work is carried out by the condominium on common parts, the cost is shared among the owners according to the thousandths (millesimi) or the different criterion resolved, and the deduction is due to each in proportion to the share actually paid. It is essential that each owner pays their share with traceable means and within the deadlines, because the deduction follows the payment and not the mere resolution.

The manager plays a central role: they collect the expenses, share the costs, certify the shares paid by each owner and provide the data needed for the income tax return. An error in the certification or in the traceability of payments can cause individuals to lose the benefit, with resulting disputes.

• The deduction is due to each in proportion to the share paid
• Traceable payments within the deadlines are needed
• The manager certifies the shares paid by owners

Documents and formalities not to overlook

To access the incentives a complete file must be kept: meeting resolution, design, building permit, invoices, proof of traceable payments and, where required by the rules in force, the technical sworn statement on the work's compliance with the accessibility rules. The absence of one of these documents can compromise the benefit.

Since the rules change, it is prudent to be assisted by a professional who verifies the requirements applicable to the year of expense and sets up the documentation correctly. Setting up the file well from the start is easier than reconstructing it in case of an inspection.

Keeping order in the work's tax file

A subsidised work requires keeping and linking many documents, from the resolution to the invoices and payments of each owner. Keeping everything orderly and sharing the shares correctly is the condition for not losing the tax benefit.

With management software like AmministraPro the manager can record expenses, share costs among owners, archive invoices and documents and produce the statements useful for certifying the shares paid. The available features can be reviewed on the /funzioni and /prezzi pages. Specific tax information should in any case be verified with a professional.

Frequently asked questions