16 day; not even for the 75% barrier bonus, after it was repealed by DecreeLaw No. 39 of 29 March 2024. The various measures that have repealed tax credit and invoice discount for expenses eligible for the three types of deduction have, from time to time, established the criteria under which one could continue to opt for these alternatives in order to safeguard taxpayers’ legitimate expectations. To limit ourselves to the invoice discount/credit for the 75% barrier bonus, it is still viable for the following interventions: • for those for which a building permit is required, only if the relevant building file was submitted to the municipality before 30 March 2024 (it is not essential to have also received a down payment, it is sufficient to have submitted the building file); • in the case of free building permits, only those works for which work has already begun or, if work has not yet begun, those for which a binding agreement has been entered into between the parties on the execution of the works and at least one advance payment has been made by means of a bank transfer before 30 March 2024. It should also be considered that tax credit and invoice discount for the 75% barrier bonus had already been severely limited with the entry into force of the aforementioned DecreeLaw No. 212/2023. For interventions started after 30 December 2023, the discount on the invoice is only possible for: 1. interventions carried out on the common parts of condominiums mainly for residential use; 2. works carried out on individual property units by individuals who use the property as their main home and who have a reference income not exceeding €15,000 with family quotient, or who have in their household a disabled person ascertained in accordance with Law 104/92. Trade associations, the technical network of professions and ANACI expressed disappointment and surprise at the limits imposed on the architectural barriers bonus, as well as at the elimination of invoice discount and tax credit. ANACI believes that these choices may have a negative impact on the daily lives of weak and frail citizens, making it more difficult for them to maintain their independence and participate in social life. Considering the approval of the new European EPBD, also known as Green Homes, in April 2024, the Italian government has expressed its opposition by voting against it. However, within the next twenty-four months it will be necessary to find solutions to improve energy efficiency and reduce CO2 emissions. The Regulation, however, does not provide for any measures to guarantee the safety of buildings and installations, nor to improve the accessibility of existing buildings in favour of greater liveability for people with disabilities. This Regulation, in my opinion, does not seem to fully respond to the principles of shared democracy and social inclusion. ANACI hopes that round tables will be set up with the construction and plant engineering supply chain, together with the technical network of professions and professional administrators in possession of the requirements provided for by art. 71-bis of the Civil Code and certified with the UNI 10801:2016 standard (Attività professionali non regolamentate - Amministratore di condominio - Requisiti di conoscenza, abilità e competenza – ENG: Unregulated professional activities - Building administrator - Requirements of knowledge, skills and competence, now updated 2024), to identify shared solutions to encourage forms of facilities for overcoming and eliminating architectural barriers. * National President of ANACIAssociazione Nazionale Amministratori Condominiali e Immobiliari / Italian National Association of Buildings and Real Estate Administrators 1 IRPEF: Italian Personal Income Tax 2 Tuir - Testo unico delle imposte sui redditi: Italian Income Tax Consolidation Act LE ASSOCIAZIONI DI CATEGORIA, LA RETE TECNICA DELLE PROFESSIONI E ANACI HANNO ESPRESSO DISAPPUNTO E SORPRESA PER I LIMITI IMPOSTI AL BONUS BARRIERE ARCHITETTONICHE, COSÌ COME PER L’ELIMINAZIONE DI SCONTO IN FATTURA E CESSIONE DEL CREDITO Trade associations, the technical network of professions and ANACI expressed disappointment and surprise at the limits imposed on the architectural barriers bonus, as well as at the elimination of invoice discount and tax credit CONDOMINI DI FRANCESCO BURRELLI*
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