Removing architectural barriers is an important consideration when undertaking an interior design project, such as a renovation, especially if their removal entails significant tax incentives.
What are architectural barriers?
Before addressing the topic of tax breaks, it is necessary to define architectural barriers. For a correct and legally valid definition, reference should be made to Presidential Decree No. 503 of July 24, 1996 (Regulation establishing rules for the elimination of architectural barriers in public buildings, spaces, and services), which states:
Architectural barriers are:
Physical obstacles that cause discomfort to the mobility of anyone, particularly those who, for any reason, have reduced or impaired mobility, whether permanently or temporarily;
Obstacles that limit or prevent anyone from comfortably and safely using spaces, equipment, or components;
The lack of measures and signs that allow orientation and recognition of places and sources of danger for anyone, particularly the blind, visually impaired, and deaf.”
Architectural barriers: are there tax breaks available?
Having defined architectural barriers, let’s define the tax breaks available for their demolition. It’s well known that removing these obstacles can be expensive, which is why there are incentives and grants available to help people with disabilities or their guardians cover these expenses.
The first incentive is defined by Law No. 13 of 1989, “Provisions to encourage the overcoming and elimination of architectural barriers in private buildings.” This law identifies the interventions that facilitate such works and also provides for the provision of a non-repayable grant equal to a percentage of the expenditure incurred, which is reimbursed upon completion of the work, once payment has been received.
To obtain this grant, an application must be submitted to the mayor of the relevant municipality by March 1st of each year.
The same law specifically identifies “the technical requirements necessary to ensure the accessibility, adaptability, and visitability of private buildings and public housing.”
It is defined as:
Accessibility: A building and its real estate and environmental units are accessible if even people with reduced or impaired motor or sensory abilities can enter and use the spaces and use the equipment safely and independently;
Visibility: Private spaces such as homes and workplaces are accessible if those with reduced or impaired motor or sensory abilities can reach the social spaces and at least one bathroom;
Adaptness: A space is modified to make it accessible and usable even by people with reduced or impaired motor or sensory abilities.
Furthermore, the aforementioned Decree of the Ministry of Public Works also establishes the design criteria for the accessibility of a real estate unit in its internal and external spaces, specifying, in relation to the function of that space, the dimensions of doors and openings, the height of handles, the maximum height difference that can reach the floor, up to, for example, the height of the intercom.
Architectural Barriers: Renovation Bonus
The second benefit is related to the removal of architectural barriers during renovation work. In this case, a 50% IRPEF deduction is available for expenses incurred up to December 31, 2021, the current expiration date of the Renovation Bonus. The maximum expenditure is €96,000, and repayment is made over ten years in equal annual installments. If the eligible interventions are special cases, such as extraordinary maintenance of common areas, the same deduction can also be obtained through credit transfer. With a maximum expenditure of €48,000, the maximum IRPEF deduction will be 36% for expenses incurred up to January 1, 2022.
Architectural Barriers: Tax Breaks with the 110% Superbonus
The removal of architectural barriers is also a project that can be deducted through the Superbonus 110% scheme. In fact, for expenses incurred from January 1, 2021, for projects that improve the internal and external mobility of the home, for people with disabilities, it is possible to benefit from the large deduction, provided that they are carried out in conjunction with energy efficiency projects, rather than replacing air conditioning systems, or any other project considered to be a driving force. In addition to the deduction, it is also possible to opt to transfer the tax credit to other parties, in the form of a discount on the amount due, known as an invoice discount.
Architectural barriers: 4% VAT relief
An additional tax relief, not related to building incentives, but for the purchase of machinery and equipment necessary for accompanying, walking, and lifting disabled people, is a 4% VAT rate. This rate is much lower than the standard 22%.
The following devices qualify for this relief:
stairlifts and other similar devices designed to overcome architectural barriers, such as lifting platforms;
prostheses and aids;
dentures and orthopedic or ophthalmic devices;
hearing aids;
hearing aids for the deaf;
chairs and similar vehicles for disabled and non-ambulatory persons, including those with a motor or other propulsion mechanism;
Provision of services under contracts for the implementation of works to overcome or eliminate barriers.
At the end of this article, it is clear that the tax benefits available are varied and suitable for any type of intervention and need. For more information on this topic, we recommend consulting the Italian Revenue Agency website.
Regarding the design of spaces suitable for the disabled, Inside Project offers its resources to support the project’s architectural barrier removal process through all its phases.