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 www.edilportale.com.
*The article has been translated based on the content of Le ultime news dal mondo dell'edilizia by www.edilportale.com. If there is any problem regarding the content, copyright, please leave a report below the article. We will try to process as quickly as possible to protect the rights of the author. Thank you very much!
*We just want readers to access information more quickly and easily with other multilingual content, instead of information only available in a certain language.
*We always respect the copyright of the content of the author and always include the original link of the source article.If the author disagrees, just leave the report below the article, the article will be edited or deleted at the request of the author. Thanks very much! Best regards!