Superbonus: a code was assigned for architectural barriers interventions. Finally it’s a go
Even interventions for architectural barriers elimination have a code, no. 28, to be used in the communication to the Revenue Agency for the discount option on the invoice / credit transfer under the Superbonus. The Revenue Agency has just published an online provision that modifies the instructions for completing the communication form, which means that it will finally be possible to proceed with lifts as well. The new instructions e technical specifications, also specify that certification is not mandatory for barrier elimination, while it is always mandatory to fill in the section relating to the compliance visa.
The spending limit for towed interventions for architectural barriers elimination is 96,000 euros multiplied by the number of real estate units, as already provided for building stock restoration interventions (50% bonus), marked by code no. 17.
To access the Superbonus 110%, interventions aimed at architectural barriers elimination must necessarily comply with the technical specifications of the D.M. 236/89.
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