Good riders 2021

110% deduction now also for the lift

110% deduction also for the installation of lifts and hoists.

The Budget Law 2021 (Law 30 December 2020, n.178), includes, among the deductible expenses, the costs for the installation of tools that, through communication, robotics and any other means of more advanced technology, favor the elimination of architectural barriers.

In particular, these are works aimed at favoring internal and external mobility of the home for people with disabilities in a serious situation, pursuant to art. 3, third paragraph of Law no. 104.

These costs also include costs for lifts and freight elevators.

In this regard, it is important to specify that some aspects of an interpretative and also operational nature of the bonus are, to date, still unclear and will certainly have to be clarified by upcoming official interventions, in particular, by the Revenue Agency.

Elevator bonus: news of the Budget Law

The long-awaited and hoped-for amendment to the Budget Law has been approved.

This means, in compliance with certain conditions, some of which, it should be stressed, still need to be clarified, the installation of the lift or a freight elevator can take advantage of the tax relief equal to 110%.

Elevator installation bonus
It is important to start by reading the Budget Law, to understand what must be done to obtain this incentive.

The new art. 119, second paragraph, the Relaunch Decree provides that the 110% rate also applies to the interventions envisaged by art. 16-to, paragraph 1, letter e), of the consolidated act as per the decree of the President of the Republic 22 December 1986, n. 917, made in favor of persons over the age of sixty-five years, provided that they are performed jointly with at least one of the interventionsdriving.

Conditions for accessing the lift bonus

The possibility of accessing the tax deduction provided for the lift bonus is subject to compliance with specific conditions.

First of all, the interventions must be aimed at the elimination of architectural barriers and the creation of every tool that, through communication, robotics and any other means of more advanced technology, is suitable for promoting internal and external mobility to the home. people with disabilities in a serious situation, pursuant to article 3, paragraph 3, of law no. 104 (art. 16-to, paragraph 1, letter e), Presidential Decree of 22 December 1986, no. 917).

In other words, to take advantage of the bonus it is necessary that the intervention concerning the lift guarantees easier mobility inside and outside the home.

For example, this category includes interventions to extend the lift measures (minimum dimensions of the condominium lift, minimum dimensions of the lift) or works that allow compliance with the specific rules laid down for lift dimensions for the disabled.

Incentives for stairlifts only if towed

Another important one condition, required by the law to take advantage of the bonus for lifts, concerns the necessary joint execution with a driving intervention.

We are talking about interventions of thermal insulation vertical, horizontal and inclined opaque surfaces, interventions on the common parts of the buildings for the replacement of the winter air conditioning also existing on single-family or multi-family buildings, demolition and reconstruction interventions pursuant to art. 3, first paragraph, lett. d, Presidential Decree 380/2001).

For completeness, if you need that a towed intervention is considered carried out jointly with a driving intervention if the dates of the expenses incurred for the towed interventions are included in the time interval identified by the start date and the end date of the works for the realization of the driving interventions (Guide , 24 July 2020, Circular 8 August 2020, n.24 / E).

Doubts to be clarified on the applicability of the lift bonus

As mentioned, there are many interpretative issues which must now be clarified.

In particular, first perplexity concerns the applicability of the 110% tax deduction only for cases in which the elevators or hoists are installed in condominium where there are people with disabilities or if it is usable by all the people not suffering from severe handicaps.

In this regard, there are various interpretative orientations of the law.

On the basis of the wording it would seem to have to lean in favor of a 110% applicability of the facility only in cases where there are people affected by disability.

Lift bonus tax deduction 110
Many have stressed that, in all other cases, it is possible to deduct the costs for the lift at 50%.

As often happens, especially in tax matters and in particular with regard to tax incentives, an important role is performed by the financial administration, which has the task of unraveling doubts not only of an operational but also of an interpretative nature.

And just as often the situation arises in which the first restrictive interventions are overcome by a reading of the norm that is less rigorous and favorable to considering interventions admitted to the tax benefit that were initially excluded.

VAT removal of architectural barriers

For the sake of completeness, it should be noted that, if the intervention falls within the works directly aimed at overcoming or eliminating architectural barriers, it can benefit from the reduced VAT rate of 4%.

Elevator removal bonus for disability architectural barriers
As the number 41-to have) of Table A, Part II, annexed to the VAT Decree, provides that the provision of services dependent on tender contracts or having as their object the construction of works directly aimed at overcoming or eliminating architectural barriers are subject to the 4% rate.

The most favorable tax treatment is aimed at favoring the execution of works aimed at the adaptation of buildings with respect to the provisions contained in law no. 13 of 1989.

Further clarifications regarding the applicability of theReduced VAT was also confirmed by the Revenue Agency, with the response to the interrogation of 13 January 2020, n. 3.

The Agency has clarified how the construction of works directly aimed at overcoming or eliminating architectural barriers can benefit from the reduced VAT rate of 4%, to the extent that they meet the technical characteristics indicated by the Law.

End of Article

Where to buy lifts and hoists

For those looking for lifts and hoists to be installed in a condominium or in a single-family home, taking advantage of the 110% lift bonus, if combined with the driving interventions of the superbonus, or 50% for the sole elimination of architectural barriers, it is good to contact professionals in the sector.

These will be able to guide me in choosing the best and most appropriate solutions, also based on the space available and the type of tax incentive that can be used in the specific case.
Companies with KONE Spa e Vimec Srl they are a guarantee of experience and reliability.

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