BUILDING BONUS 2022 - WORK RELATING TO LIFTS, LIFTING PLATFORMS AND POWER STAIRCASE IN RESIDENTIAL BUILDINGS Type of bonus Normative reference Bonus expiry Fruition mode Type of work Applicable VAT quota1 Compliance obligation /statement 50% building recovery bonus Art. 16-bis DPR 917/86 (TUIR) 31/12/2024 (from 1/1/25 back again to 36%) Ten-year deduction /discount or sale Maintenance, modernization, installation of new lifts 10% Only in the case of free permit works, for expenses> € 10,000 75% barrier removal bonus Art. 119-ter DL 34/2020 (decreto rilancio) 31/12/2022 Five-year deduction / discount or cession Refurbishment and installation of barrier removal systems 4% Only in the case of free permit works, for expenses> € 10,000 Superbonus 110% barrier removal Art. 119 c. 2 DL 34/2020 (decreto rilancio) 31/12/2023 (in 2024 it will lower to 70%,in 2025 to 65%) Four-year deduction / discount or cession Refurbishment and installation of barrier removal systems 4% Yes, always 1 Professional services, including those relating to compliance visas and sworn certificates, are subject to the ordinary rate (22%). INCENTIVI d i L u c a I n c o r o n at o 66
RkJQdWJsaXNoZXIy NDUyNTU=