Superbonus 110%: architectural barriers and limits

Green light for the 110% Superbonus for interventions aimed at eliminating architectural barriers, as long as they are «led» interventions, even if there are no disabled or elderly people over 65 years old in the building.

It’s official: the 2021 Budget Law has guaranteed the possibility of taking advantage of the deductions provided by the 110% Superbonus also for all interventions aimed at eliminating architectural barriers, not only in favor of buildings that host disabled tenants or those over 65 years of age, provided that these interventions are guaranteed by at least one other leading intervention.

The 110% Superbonus and architectural barriers

Since it came into force, the 110% bonus has already given the Revenue Agency a lot of trouble. Nothing strange, considering that it is one of the most revolutionary measures, it is true, but at the same time the most complicated in Italian history: a plan of tax breaks for specific interventions in the field of energy efficiency (Eco bonus 110%), reduction of seismic risk (Sismabonus), installation of photovoltaic systems and infrastructure for charging electric vehicles in buildings (columns)which aims to immediately reimburse any taxpayer for what they have spent.
Among the various doubts, one of the main questions concerned whether or not to consider among the «driven» interventions also the works aimed at eliminating architectural barriers, to encourage mobility inside and outside the home for disabled people in serious situations (where driven interventions refer to all the interventions for which the concessions are «justified» by one of the four main and driving interventions, i.e. energy efficiency interventions, seismic risk reduction, installation of photovoltaic systems and infrastructures for charging electric vehicles in buildings).

Super bonus 110% and architectural barriers: the current law

A regulation, that of concessions for works on architectural barriers, already administered by the Consolidated Law on Income Taxes, otherwise known as Presidential Decree 917/1986, which concerns all interventions «aimed at the elimination of architectural barriers, concerning lifts and goods lifts, and the creation of every instrument which, through communication, robotics and any other means of more advanced technology, is suitable for promoting mobility inside and outside the home for people with disabilities handicap in a serious situation».

To put it simply: not just interventions carried out on stairs and elevatorsbut also the replacement of floors, doors, external fixtures and other finishes; the adaptation of technological systems (electrical systems, toilets, intercoms); the insertion of ramps or any other lifting platform.

Super bonus 110% and architectural barriers: a legitimate doubt

The doubt of the majority of applicants for the benefits focused on some not too clear points of the current legislation (the aforementioned Presidential Decree 917/1986), aspects that regulate the tax deduction for all interventions that have to do with improving the accessibility of buildings. The art. 119 of the Relaunch Decree, in fact, in its current formulation provides that, in the context of a «110% restructuring», the deductions of the 110% bonus can be requested as a driven intervention also for the expenses incurred for the interventions envisaged by article 16-bis, paragraph 1, letter e), of the consolidated text referred to in the decree of the President of the Republic of 22 December 1986, n. 917, i.e for all interventions to remove architectural barrierseven when carried out in favor of people over the age of 65.

In essence, the question was simple: you can take advantage of the tax deduction provided for by the 110% Superbonus for the implementation of any intervention to remove architectural barriers, even if there is a disabled owner or tenant inside the building or who is over 65 years of age? Or, on the contrary, is the presence of an owner or tenant who is disabled or over the age of 65 a necessary condition for requesting the deduction?

110% Superbonus and architectural barriers: the response of the Ministry of Economy and Finance

The response came from the Ministry of Economy, published in the Bulletin of the Finance Commission of the Chamber and signed by Undersecretary Alessandra Sartore: yes, it is possible to take advantage of the deductions provided by the 110% Superbonus for interventions aimed at eliminating architectural barriers, even in apartments and/or buildings where there are no owners and/or tenants who are disabled or who are over 65 years of age.

The confirmation, which came after weeks of discussion, clarified once and for all that the interventions to remove architectural barriers can be considered among the interventions driven by the other so-called leading interventions.

Super bonus 110% and architectural barriers: green light!

Not only that, the Ministry has clarified once and for all that the presence of an owner or tenant who is disabled or over the age of 65 is totally irrelevant for the purposes of applying the benefitbut that, on the contrary, «the deduction is due for expenses incurred for interventions that have the characteristics required by specific sector legislation […]even in the absence of disabled people in the real estate unit or in the building subject to the interventions.»

The deduction, therefore, is due in any case in which the intervention has the characteristics indicated in the ministerial decree, regardless of the existence of further requirements, such as, for example, the presence in the property or of persons over 65 years of age. The only valid parameter, in this way, becomes the type of work: if the works comply with those indicated by article 16-bis, paragraph 1, letter e) of the Consolidated Law on Income Taxes (Presidential Decree 917/1986), the request is always legitimate.

Super bonus 110% and architectural barriers: the discount on the invoice

The response from the Ministry of Economy and Finance also clarified another fundamental point, namely whether it is possible to exercise the option for the contribution in the form of a discount on the fee, a discount that would be anticipated by the suppliers (what is normally called an invoice discount), or even in the form of credit transfer.

Also in this case, the answer was clear: yes, as an alternative to the direct use of the deduction it is possible to opt for the discount on the invoice or the transfer of the credit corresponding to the deduction, just as happens for the driving interventions envisaged by the bonus (for example in the case of the 110% Ecobonus). Not only that, the Revenue Agency has also specified that (at least for the moment) the maximum expenditure eligible for the relief amounts to €96,000, which means that the overall deduction provided for by the 110% Superbonus cannot exceed €105,600.