The Architectural Barriers Bonus is a tax incentive introduced by the 2022 Budget Law (art.1, paragraph 42). This will be valid for the entire year 2022. The bonus corresponds to a 75% deduction on expenses incurred for overcoming and eliminating architectural barriers in existing buildings. This is an excellent opportunity to consider when carrying out property renovation work, also because this bonus can be combined with other tax deductions provided with the renovation bonus.
What are Architectural Barriers?
According to the Decree of the Minister of Public Works June 14, 1989, n. 236, the expression “architectural barriers” refers to:
- Physical obstacles that cause discomfort for everyone’s mobility, particularly for those with reduced or impaired motor capacity, whether permanent or temporary;
- Obstacles that limit or prevent the use of parts, equipment and components of a structure;
- The lack of signage to facilitate orientation and recognition of places and sources of danger, including for the blind, visually impaired or deaf.
Accessibility must be guaranteed both for external spaces and for the common areas of a structure.
The Architectural Barriers Bonus 2022
The Barriers Bonus will only be valid for documented expenses incurred from January 1 to December 31, 2022. Interventions directly aimed at overcoming and eliminating architectural barriers in existing properties are eligible for the deduction. The 75% deduction will be calculated on a variable total amount. The spending limit varies depending on the building being worked on:
- Up to €50,000 for single-family buildings and for real estate units within multi-family buildings that are functionally independent with one or more autonomous external access points;
- Up to €40,000 for each real estate unit that makes up a building, when working on buildings composed of 2 to 8 real estate units;
- Up to €30,000 for each real estate unit that makes up the building, when working on buildings composed of more than 8 real estate units.
The total amount of expenditure refers to the entire building and not to the individual units that compose it. Each condominium will therefore be able to calculate the deduction based on the expense attributable according to ownership thousandths, or other applicable criteria, pursuant to articles 1123 and following of the Civil Code.
The deduction will be divided into 5 annual installments of equal amount.
Barriers Bonus, which Expenses are Eligible:
- Any type of intervention for the elimination of architectural barriers;
- Automation works for building systems and individual real estate units aimed at eliminating architectural barriers;
- Replacement of systems and expenses for their disposal, remediation of materials and the replaced system.
Who is Eligible for the Architectural Barriers Bonus 2022
The Architectural Barriers Bonus 2022 is available to those who apply for a 75% IRPEF deduction by demonstrating that they have incurred expenses aimed at eliminating architectural barriers. The deduction is accessible even if there are no disabled or over-65 individuals present in the building.
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