Also for the 2024 you can take advantage of the 75% deduction on the elimination of architectural barriers, albeit with substantial differences compared to last year. Also commonly known as Architectural Barriers Bonus 75%, the measure allows taxpayers to obtain IRPEF relief for certain building interventions aimed at increasing the accessibility of properties. But how does it work and, above all, how to insert it into the tax declaration?
The 75% deduction on architectural barriers guarantees a tax relief – or, in some cases, a direct discount on the invoice – to be divided into 5 tax quotas, for some building improvement interventions, such as for example interventions on stairs, ramps, platforms elevators and much more. Below is all the useful information.
What is included in the 75% bonus on architectural barriers
Established for the first time with Legislative Decree 34/2020, i.e. the Relaunch Decree, the 75% Architectural Barrier Bonus provides important tax relief for, as already mentioned, some interventions to improve the accessibility of buildings.
The initiative was recently updated with DL 212/2023, through the modification of article 119 of the Relaunch Decree. But which works are now allowed as a deduction and what are the requirements to access them?
Interventions eligible for deduction
With last December’s update, changes were made to the interventions that can be eligible for deduction for the 75% Architectural Barriers Bonus. The taxpayer will be able to access it for improvement works on:
- stairs and ramps;
- installation or replacement ofelevator;
- installation or replacement of stairlift;
- installation or replacement of lifting platforms.
Compared to previous years, works for the installation or replacement of fixtures, flooring and home automation are no longer included.
Last but not least, all work must be carried out in accordance with the requirements of DM 236/1989 on architectural barriers, collecting the appropriate certifications from qualified technicians.
How the 75% deduction on architectural barriers works
The 75% deduction on architectural barriers, after the changes in the latest Budget Law, is mainly permitted as IRPEF discountin five annual installments of equal size. All works that will be carried out by 31 December 2025 are included.
Compared to previous years, in the majority of cases it is no longer possible to take advantage of the discount on invoice, therefore of the transfer of the IRPEF credit. It remains, however, for some exceptions:
- for the common areas of condominiums intended for residential use;
- for single-family or multi-family real estate units, if the main residence for taxpayers with a reference income not exceeding 15,000 euros;
- for single-family or multi-family real estate units, if the main residence for families where there is a disabled person, certified according to Law 104/1992.
Who can benefit from the tax relief
There are various subjects who can benefit from the 75% deduction for the elimination of architectural barriers. In particular, it tax relief is scheduled for:
- natural persons;
- practitioners of arts and professions;
- public and private entities that do not carry out commercial activities;
- professional associations;
- simple societies;
- subjects who receive business income.
The spending ceilings for the 75% deduction on architectural barriers
In order to take advantage of the 75% deduction for the elimination of architectural barriers, it is necessary to consider the details spending limits provided for by the reference legislation. These thresholds have remained unchanged, even after the changes introduced by the latest Budget Law:
- 50,000 euros for single-family buildings and for independent real estate units, even if inserted in multi-family buildings;
- 40,000 euros for each real estate unit for buildings consisting of two to eight real estate units;
- 30,000 euros for each real estate unit for buildings consisting of more than eight real estate units.
The documentation for the 75% deduction on architectural barriers
In order to obtain the 75% deduction it is necessary to produce the appropriate one documentation and, above all, correctly fill in the relevant fields in the tax return. It is important to specify that any document that can prove the interventions carried out, as well as the related certifications with respect to current regulations, must be attached to the same declaration.
What to indicate on the invoice for the Architectural Barriers Bonus
At the time of invoicethe supplier of the works carried out must clearly specify the nature and type of the interventions carried out, as well as their compliance with Ministerial Decree 236/1989 on architectural barriers.
The taxpayer, however, has the burden of carrying out the so-called “talking bank transfer”, under penalty of losing the same deduction. When paying for the works by bank transfer, you must first clearly indicate:
- the reason;
- the applicant’s tax code;
- the supplier’s VAT number.
In this regard from causal, the nature of the work and the deduction requested must be clearly specified. As an example, the reason could be filled out like this:
“Transfer for building renovation according to Art 16-bis of Presidential Decree 917/1986 and subsequent amendments and Art 119-ter of Legislative Decree 34/2020 and subsequent amendments. Deduction for interventions aimed at overcoming and eliminating Architectural Barriers”.
It is also possible to use different reasons, however the advice is to rely on your trusted accountant to report what is essential for your needs.
How to enter the deduction in your tax return
Inside the tax declaration only the work relating to the tax period relating to the same declaration must be indicated. You will have to fill in the lines from E1 to E43indicating in the following columns:
- 1: reference year for expenses;
- 2: code 21 for single-family buildings and code 22 for multi-family buildings;
- 3: any work carried out on common parts of the condominium;
- 8: the installment number;
- 9: the amount of expenses incurred for the relevant tax period;
- 10: the progressive number of the renovated property. The property data must also be entered in section III-B of the tax return.
Furthermore, since it is a bonus, it must be indicated in the relevant fields of the PF and SP Form for the tax return, instead in the SC Form for joint-stock companies. Even in this case, the advice is always to seek the advice of your trusted accountant.
Tags: works idealistanews
