The question focused on some unclear points of the legislation that regulates the tax deduction and the answer seems to pave the way for work to improve theaccessibility of buildings.
Superbonus and architectural barriersThe 2021 Budget Law introduced the possibility of using the super bonus for interventions aimed at elimination of architectural barriers carried out not only by the handicapped, but also in the case they are carried out in favor of people over 65, provided that they are carried out together with at least one driving intervention.
The question was asked to clarify whether the requirements of the inhabitants in the building affect the possibility of taking advantage of the subsidy and whether it is possible to opt for the transfer of credit or the discount on the invoice.
Superbonus, how it works with architectural barriersIn the written answer, published last Thursday in the Bulletin of the Finance Commission of the Chamber, the Undersecretary of the Ministry of Economy and Finance, Alessandra Sartore, provided aextensive interpretation of the measure.
The answer explains that the presence of people over the age of 65 in the building subject to interventions is irrelevant to the application of the benefit and that “the deduction is due for the expenses incurred for the interventions that have the characteristics provided for by the specific sector legislation applicable for the purpose of eliminating architectural barriers, even in the absence of disabled people in the real estate unit or in the building subject to interventions” .
This means that the only parameter to consider is the type of work. If they comply with those indicated in Article 16-bis, paragraph 1, letter e) of the Consolidated Income Tax Act (Presidential Decree 917/1986), you are entitled to the deduction.
Finally, the answer clarifies that, as an alternative to the direct use of the deduction, it is possible to opt for the discount on the invoice or the assignment of the credit corresponding to the deduction. The reply reminds us that, as stated by the Revenue Agency in the Superbonus guide, the maximum expense allowed for the subsidy amounts to 96 thousand euros.
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Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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