But is it really possible to renovate the bathroom at home or replace the fixtures with 75% less spending? Do you also benefit from the discount on the invoice? On the Internet (and not only) there are many offers from construction companies that invite potential customers to take advantage of the bonus for the elimination of architectural barriers. Facilitation was introduced by the 2022 budget law, but initially it went mostly silent. However, over time someone realized that the networks of legislation were actually wider than perhaps legitimately expected. And the bonus is cheaper than other construction business concessions, as well as offering discounts on the invoice and preference for credit transfer.
But what are we talking about specifically? Let’s take a look at what the legislation brings, what the conditions are for accessing the bonus, and what should be considered in order to avoid unpleasant surprises. As explained by the Revenue Administration, the facilitation consists of a 75% cut of the expense and is designed “to implement interventions to overcome and remove architectural barriers in existing buildings”.
To take advantage of it, it is necessary to comply with the requirements set by a decree of 14 June 1989, which deals precisely with architectural barriers. There is a spending cap that varies between 30 and 50 thousand euros, depending on the building type, and the repayment takes the form of a tax deduction (ie on the Irpef paid) over five years. However, as we explained above, it is possible to transfer the loan or immediately request a discount from the company doing the work). Finally, it is worth noting that the subsidy, originally projected only for 2022, was recently extended until December 2025.
What the 1989 decree provides (watching for bonuses)
Well, the main issue is this: What does the decree, which should determine the application areas of the bonus, provides? As mentioned, it is a law signed by the then Minister of Public Works in 1989, which lays down the “technical requirements necessary to guarantee the accessibility, adaptability and visitability of subsidized and facilitated private buildings and public housing”.
The text provides a set of technical criteria for clearing buildings from obstructions for people with limited mobility. For example, it was determined that the net light of the entrance door should be at least 80 cm and that of the other doors should be 75 cm. bathrooms “with appropriate spatial arrangements, the necessary wheelchair maneuvers for the use of sanitary appliances should be guaranteed”. In short, in order to receive the 75% bonus, a series of measures must be taken to remove the obstacles that restrict the mobility of the disabled and to comply with the decree that determines the rules. about the accessibility of buildings.
Who can benefit from assistance?
Other restrictions are not mentioned in the text of the budget law introducing the subsidy. That’s why the bonus (or deduction if you prefer) is reserved not just for people with disabilities, but for all taxpayers who aim to make their home or property available even to those with mobility issues. The only indication is that, as we explained above, the interventions were made in existing buildings and were explicitly designed to overcome and remove architectural barriers, in accordance with that 1989 decree.
And for what jobs?
The rather loose nets of the law actually meant that this benefit was often recommended over the more canonical “restructuring bonus”: first, because the discount was higher (75% vs. 50%), second, to be able to transfer the bill or credit to third parties.
However, in order to receive the bonus, it is necessary to make sure that our interventions are actually within the range of what is foreseen for the removal of obstacles. In fact, many companies on the market today are offering 75% off even on very troublesome (and expensive) jobs like renovating a bathroom or replacing fixtures. However, some experts warn against interpreting the law too broadly.
Interviewer Danilo Torresi explains on YouTube that the 75% bonus is designed for “specific and specific interventions that allow people with reduced motor and sensory abilities to move around a building unhindered.” So it’s not a facilitation “designed for major renovations” and therefore, the expert asks, what if the IRS had to “make very strict disclosures”? Therefore, “I don’t know how much it will cost to bring in other work, perhaps under the pretext of work imposed, associated and necessary to complete the intervention”.
“Maybe anything can be done,” the expert explains, “however, I would be careful to use a seemingly viable solution that, in my opinion, is a very broad interpretation of the probability that this bonus actually provides. The agency is to clarify” . In short, facilitation is available and usable. However, in order not to encounter some problems tomorrow, it is useful to be followed by a specialist technician who knows how to act and what interventions can actually be made.
Source: Today IT
Roy Brown is a renowned economist and author at The Nation View. He has a deep understanding of the global economy and its intricacies. He writes about a wide range of economic topics, including monetary policy, fiscal policy, international trade, and labor markets.
