Deduction for the cost of eliminating architectural barriers
It is possible to benefit from the personal income tax deduction granted to building renovation works, ordinarily equal to 36% (increased to 50% for the period June 26, 2012 – December 31, 2015).
These costs include those incurred for the elimination of architectural barriers, concerning, for example, elevators and hoists, elevators outside the home and expenses incurred for the realization of instruments which, through communication, robotics and any other technological means , favor the internal and external mobility of people with severe disabilities (article 3, paragraph 3, Law 104/1992).
The deduction for the elimination of architectural barriers cannot be used simultaneously with the deduction of 19% for health expenses concerning the means necessary for the lifting of the disabled person. The deduction of 19%, therefore, rests only on the possible part of the expense exceeding the already facilitated quota with the deduction for renovations.
For services relating to the procurement of these works, the reduced tax rate of 4%, rather than the ordinary rate, is also applicable.
Guide to tax breaks for people with disabilities
The law n. 13 of 9 January 1989, and subsequent amendments and additions, and the Presidential Decree of 24 July 1996, n. 503, already represent a first step towards overcoming and removing architectural barriers even if often their implementation is still today difficult or incomplete.
With the 1989 law, three conditions were introduced that must be respected both in private and public buildings:
Dealing with the problem in the design phase almost never involves additional costs compared to the construction of structures with barriers, on the contrary, intervening at a later time for their elimination implies additional costs and often unsatisfactory results.
For the realization of works directly aimed at overcoming and eliminating architectural barriers in existing buildings, grants are granted.
WHO HAS THE RIGHT TO THE CONTRIBUTION
The disabled with impairments or permanent functional limitations of motor character and the blind
those with permanent disabilities
the condominiums where the aforementioned categories of beneficiaries reside
residential centers or institutions for their buildings intended for the assistance of disabled people
WHO CAN SUBMIT THE APPLICATION FORM
- the disabled person
- the operator, the authority or the protection of the disabled person
WHO TO SUBMIT THE APPLICATION
The application must be drawn up on a specific form and presented to the Mayor of the Municipality where the building in which the works are to be carried out is located.