Architectural barriers bonus
A barrier-free home, 75% savings
On your new front door.
-75%
The tax break dedicated to the removal of architectural barriers on existing buildings is extended until Dec. 31, 2025.
High aesthetic value, in finishes and coatings
As we all know, the Budget Law 2022 introduced a new relief measure: 75 percent for interventions aimed at removing structural barriers. Now, Budget Law 2023 extends it until 2025.
Interventions aimed at overcoming and eliminating architectural barriers in existing buildings will then be eligible for a 75 percent discount, available directly in the tax return, in installments over five equal years until Dec. 31, 2025, or through other options, invoice discounts and transfers.
This is the first grant dedicated to the removal of building barriers, which is in addition to the benefits already provided by the regulations for the removal of building barriers in existing buildings. We emphasize that the facility is not reserved for people with disabilities, but everyone can use it.
Bonus Architectural Barriers 75%.
How does it work?
The bonus is 75% of registered expenses incurred between Jan. 1, 2022 and Dec. 31, 2023, and as we said, it can be included in the tax return (spread over 5 years) or the credit can be transferred or a discount can be claimed on the invoice.
Expenditure limit
The deduction of 75% of the expenses incurred cannot exceed:
- 50,000 euros for single-family building or real estate unit located in functionally independent multi-family building with one or more separate exterior entrances;
- 40,000 euros multiplied by the number of building units constituting the building (for buildings consisting of two to eight building units);
- 30,000 euros multiplied by the number of building units constituting the building (for buildings consisting of more than eight building units).
Interventions that fall under the Architectural Barrier Bonus
This relief applies to all interventions aimed at the removal of architectural barriers in existing buildings. However, such interventions must meet the regulatory requirements of the June 14, 1989 Decree of the Minister of Public Works. 236 (Technical requirements necessary to ensure the usability, adaptability, and accessibility of private and subsidized housing for the overcoming and elimination of architectural barriers).
Deductions also include the automation of building systems and individual building units with barrier-breaking features, as well as expenses related to the disposal and recycling of materials and equipment when replacing existing systems.
Etherma doors that fall under the bonus
All Etherma entrance doors are already set up to rightfully fall under architectural barrier relief. In fact, all the parameters described in the relevant legislation, namely Presidential Decree 384/1978, are met.
- More than 85 cm wide for passage
- Less than 95 cm from the ground for the handle
- Ability to customize the door with additional handles
- Systems of automatic opening
Taking advantage of the extension of this 75 percent subsidy until December 31, 2025, to change the front door by including it as an architectural barrier removal work is a really convenient choice.
