CONDOMINI DI FRANCESCO BURRELLI* Following the numerous legislative measures introduced over the last four years, architectural barrier removal works can now access three different types of benefits consisting of income deductions for the expenses incurred. The three benefits are: • the IRPEF1 deduction of 50% of the expenses incurred until 31 December 2024 (36% after this date) for building renovation of the property, governed by Article 16-bis of the Tuir - Testo unico delle imposte sui redditi2 (paragraph 1, letter e); • the 75% deduction, introduced by Budget Law 2022 (Law No. 234/2021) and extended until 31 December 2025 by Budget Law 2023 (Law No. 197/2022); • the Superbonus deduction envisaged for ‘leading’ interventions, if carried out in conjunction with certain ‘leading’ interventions. For building renovation work on real estate, taxpayers can benefit from IRPEF deductions of: • 50%, to be calculated on a maximum amount of €96,000, for expenses incurred until 31 December 2024; • 36%, to be calculated on a maximum amount of €48,000, for expenses incurred from 1 January 2025. Facilitated interventions include those carried out: • for the elimination of architectural barriers; • for the construction of tools that, through communication, robotics and any other technological means, are suitable to favour the internal and external mobility of severely disabled persons, pursuant to Article 3(3) of Law No. 104 of 1992. The 75% architectural barriers bonus was initially envisaged for 2022 only and was subsequently extended, with the 2023 Budget Law (Law No. 197/2022), until 31 December 2025. The deduction, which for expenditure incurred in 2024 and 2025 will be divided into 10 annual instalments and no longer into 5, is allowed for all types of income, including business income, for work carried out on existing buildings and expenditure ceilings that depend on the number of building units of which the building is composed. The deduction must be calculated on a total amount not exceeding: • 50,000 euros, for single-family buildings or for building units located within multi-family buildings that are functionally independent and have one or more independent accesses from the outside; • 40,000 euros, multiplied by the number of building units making up the building, for buildings consisting of two to eight units; • 30,000 euros, multiplied by the number of building units making up the building, for buildings consisting of more than eight building units. In order to benefit from the subsidy, the interventions must comply with the requirements set out in the Decree of the Minister of Public Works no. 236 of 14/6/1989 (Technical prescriptions necessary to guarantee the accessibility, adaptability and visitability of private and subsidised public residential buildings, in order to overcome and eliminate architectural barriers). Initially, the expenses for all the interventions provided for by Ministerial Decree No. 236/89 were deductible; from 30 December 2023 - the date of entry into force of Decree-Law No. 212/2023 - the facilitation was limited to interventions concerning ramps, stairs, lifts, lifting platforms, and stairlifts. The compliance of the interventions with the requirements of Ministerial Decree No. 236/89 must be certified by a qualified technician. As of 1 January 2023, a majority of the participants in the assembly representing at least one third of the millesimal value of the building is required for condominium resolutions approving these works. The third type of deduction applicable to work to eliminate architectural barriers is that provided by the so-called Superbonus for expenses incurred after 1 January 2021, if incurred in conjunction with ‘leading’ energy efficiency or earthquake-proof expenses. The rate of deduction of expenses was initially 110%; today it is reduced to 70% and in 2025, the last year of application, it will drop to 65%. For all three types of allowance, taxpayers were able to opt in the past for a credit transfer or invoice discount as an alternative mode of access to the income deduction. These alternative modalities are no longer available toCondominiums, BONUSES AND ARCHITECTURAL BARRIERS 14
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