Overcoming architectural barriers

The so-called architectural barriers represent those construction obstacles, of a temporary or permanent nature, which have the effect of limiting or preventing movement and the use of services, in particular for disabled people or those with limited motor or sensory capacity.

What is meant by architectural barriers 

The art. 2 of the Ministerial Decree 236/1989, implementing law 13/1989, describes in detail what is meant by architectural barriers. In particular, it concerns:

1. a) physical obstacles that are a source of discomfort for the mobility of anyone and in particular of those who, for any reason, have a reduced or permanently or temporarily impaired motor capacity;
2. b) obstacles that limit or prevent anyone from convenient and safe use of parts, equipment and components;
3. c) the lack of measures and signs that allow orientation and recognition of places and sources of danger for anyone and in particular for the blind, the visually impaired and the deaf.

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 Elimination of architectural barriers: the Irpef deduction

The law, for interventions aimed at eliminating architectural barriers, allows you to benefit from a relief consisting of a 50% IRPEF deduction, to be calculated on a maximum amount of 96,000 euros, if the expense is incurred in the period between 26 June 2012 and 31 December 2020. For this purpose, it will be necessary to respect some technical peculiarities.

Facilitated interventions

The benefit includes the costs incurred for lifts and hoists, for elevators outside the home, for the replacement of steps with ramps, both in buildings and in individual real estate units, and those for the creation of tools which, through communication, robotics and any other technological means, promote the internal and external mobility of people with serious disabilities pursuant to article 3, paragraph 3, of law 104/1992.

It's one deduction relating only to expenses incurred to carry out interventions on properties and which, therefore, will not be applied in the case of simple purchase of tools or movable goods, even if aimed at promoting communication and mobility of the person with disabilities. Furthermore, this benefit cannot be used at the same time as the 19% deduction for healthcare costs relating to the means necessary to lift a person with a disability.

Who can benefit from tax breaks

They can benefit tax breaks provided by law, those who bear the expenses for interventions carried out on properties. Therefore, in addition to the owners of the renovated property, holders of other real rights such as bare owners or usufructuaries will also be able to benefit from the Irpef deduction.

Furthermore, tenants, borrowers or the promising buyer who has registered the preliminary contract, as well as the cohabiting family members of the owner or holder who have supported the expense to facilitate the mobility of the disabled person, will also be able to benefit from the tax relief.

Works contract: VAT at 4%

For the provision of services dependent on procurement contracts or having as their object the realization of works directly aimed at overcoming or eliminating architectural barriers, the reduced VAT rate of 4% is also applicable, rather than the ordinary one.

To benefit from the reduced VAT rate, the contract or the relevant invoice must explicitly state that such works are effectively aimed at eliminating architectural barriers, mentioning number 41-ter of Table A, part II, attached VAT Decree (Presidential Decree no. 633/1972), which provides for this relief.

In fact, the legislator limits itself to providing that the benefits are in relation to the type of intervention and its purpose, regardless of the health conditions. Therefore, both the person with a disability and the family member who purchases the goods directly will be able to benefit from purchasing the goods directly.

The VAT decree also provides for another distinct type of reduced rate of 4% (see Table A, part II, no. 31) for the supply of armchairs and similar vehicles for disabled people, including those with an engine or other propulsion mechanism, including stairlifts and other similar means suitable for overcoming architectural barriers for individuals with reduced or impaired motor skills.