Architectural barriers, doubtA taxpayer wrote to the Fisco Oggi post because he wants to know if a person with a serious disability, who installs a stairlift, can obtain the deduction of 50% of the entire expense incurred or must comply with the quotas in the thousandth tables.
The Agency explained that the installation of a stairlift is part of the building interventions, which can be carried out both on the individual real estate units and on the common parts of residential buildings, aimed at removing architectural barriers.
Architectural barriers, deductions
These interventions, pursuant to article 16-bis of the Tuir, can take advantage, up to December 31, 2024of a deduction of 50%, to be spread over 10 years, to be calculated on a maximum amount of expenditure of 96,000 euros.
Considering that the stairlift is necessary for the specific use only of the person with disabilities and not also of the other condominiums, who have no need or interest in using it, the taxpayer who bears the cost for its installation will be entitled to take advantage of the tax benefit on the entire expenditure madewithout this having to be divided according to the thousandth shares.
The Agency also recalled that, as a result of the Budget Law for 2022, which introduced article 119-ter in the Relaunch Decree, a deduction of 75% is recognized only for expenses incurred in 2022, to be divided into 5 years, to be calculated on a maximum amount of expenditure ranging from 30,000 to 50,000 euros, depending on the number of real estate units that make up the building.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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