The lift outside the building is admitted to the superbonus

05/12/2022 – Between works ”towed” from energy efficiency interventions they are included those aimed at the elimination of architectural barriers.

Such as the installation of lifts and freight elevators and works to promote internal and external mobility through the communication and the robotics (article 16-bis, paragraph 1, letter e) of the TUIR).

But if the lift were built outside the building, would the expense be eligible for the Superbonus?

The question was posed through a request to the Revenue Agency. It is a condominium that intends to carry out energy redevelopment interventions on the common areas, at the same time it plans to install a new lift to service the building with a plant and related equipment to be performed outside the same.

the agency, with the answer no. 580, expressed a favorable opinionprovided that:

a) All the conditions indicated by the law are present, therefore:
– the intervention to remove architectural barriers (towed) must be carried out jointly the energy efficiency interventions of the building (drivers);
– it must be achieved il improvement of at least two energy classes of the building or the highest energy class, to be certified through the Ape.

b) All the technical characteristics foreseen by the are respected Ministerial Decree n. 236/1989 on the basis of which the intervention can be considered aimed at the removal of architectural barriers.

In fact, Ministerial Decree 236/1989 defines rules, measures and design standards in the field of residential construction (private and public) necessary to guarantee accessibility, adaptability and visitability. It is compliance with these technical requirements which qualifies the intervention as the removal of architectural barriers and not its positioning with respect to the building.

The agency also recalled that, as already provided for by the clarifications of circular no. 23/2022, the deduction on architectural barriers is also due in the absence of disabled people, or over 65s, in the building subject of the works.

Source: Le ultime news dal mondo dell'edilizia by

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