64 the disabled, to make them comply with the specifications for accessibility, and the installation of new barrier-abatement systems. The presence of disabled subjects or over the age of 65 in the building is not required to access the bonus. 75% bonus for architectural barriers removal. The new five-year bonus introduced with the budget law: at the moment a limited duration is predicted, as it is valid only for the expenses incurred in 2022. As regards the type of facilitated interventions, the same identical criteria indicated for the Superbonus 110% “towed”. Furthermore, the 2022 budget law introduced an important facility for taxpayers who intend to make use of alternative options to the direct use of the deduction (i.e. discount on the invoice or direct transfer of the tax credit): from 1 January the Obligation to have a certificate of conformity and to certify the adequacy of expenses for all free building interventions, i.e. all those for which a building permit is not required (such as CILA or SCIA), regardless of the amount of the expense; the obligation endures only for the interventions for which a permit is required, for works exceeding 10,000 euros. In practice, almost all interventions and works on existing condominium lifts will be exempt from the obligation, while new installations, especially those requiring a new shaft, will be subject to it. WITH the extensions and the latest innovations in the field of real estate bonuses introduced by the 2022 budget law, there is perhaps an unrepeatable opportunity to improve safety, accessibility and comfort of lifts installed in residential buildings, or the chance to install a new one to replace an old one which no longer meets the needs of users. In fact, in 2022, taxpayers who will incur expenses related to residential buildings lifts, lifting platforms and stair lifts will access, three different types of tax deductions, depending on the case, but all assigning credit / discount on invoice: - the 50% “building recovery” bonus, extended to the end of 2024 (in 2025 it will return to 36%, halving the spending limit per property unit to 48,000 euros); - “towed” interventions aimed at architectural barriers removal, extended with the entire 110% Superbonus to 2023 for apartment buildings, with a reduction of 70% in 2024 and 65% in 2025; works in the individual real estate units are only extended until 2022, provided that a state of progress of at least 30% is completed by 30 June 2022; - the new 75% bonus for expenses incurred in 2022 for works aimed at architectural barriers removal. Following is a brief outline of works with possible access to the various bonuses. 50% bonus. All repairs and modernizations of existing lifts, as well as full replacement of old ones or installation of new ones, can take advantage of the 50% bonus, with the possibility of a discount on the invoice or direct assignment of credit equal to the value of the deduction, in all cases in which technical specifications required for architectural barriers removal is not possible. The applicable VAT rate is 10%. Super bonus 110% for the elimination of architectural barriers. The “towed” interventions aimed at architectural barriers removal, compliant with the technical specifications of the rules relating to barriers removal, can benefit from the Superbonus 110%. The superbonus includes both the transformation of old lifts that don’t provide access for A u n i q u e o pp o r t u n i t y t o i mp r o v e s a f e t y, a c c e s s i b i l i t y a n d c omf o r t o f i n s t a l l e d l i f t s In 2022, taxpayers who incur expenses related to residential buildings lifts will access three different types of tax deductions, depending on the case 2022 real estate bonuses and extensions and innovations for residential lifts INCENTIVI d i L u c a I n c o r o n at o
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