The 2025 budget maneuver intervenes with restrictive measures on some building bonuses. However, at least for now, the 75% architectural barrier performance does not affect. The hope is that nothing happens between now and the end of the year. In fact, the text of the maneuver is now in Parliament for discussion and definitive approval by 31 December 2024.
And in this period of discussion, amendments could arrive that could change the cards on the table with respect to what we are preparing to illustrate in this article.
75% barrier bonus from 2022
The architectural barrier bonus in question consists of a 75% tax deduction on expenses incurred for works aimed at eliminating architectural barriers in buildings.
This benefit was introduced in 2022 and subsequently extended for expenses made in the years 2023, 2024 and 2025.
The bonus provides for a maximum spending threshold that varies based on the type of building and the number of residential units. Here’s how it works.
- Single-family buildings or independent real estate units: there is a maximum spending limit of 50,000 euros.
- Buildings consisting of 2 to 8 real estate units: the spending ceiling is 40,000 euros for each residential unit.
- Buildings with more than 8 real estate units: the maximum limit is set at 30,000 euros per residential unit.
Restrictive measures introduced over time
With the “Save Superbonus” decree, issued during 2023, some restrictive changes were made to the types of work admitted for the 75% barrier bonus. Starting from 30 December 2023, the concessions are valid only for specific interventions, such as:
- installation of stairs and ramps;
- elevators and lifting devices, such as stairlifts and lifting platforms.
These changes have significantly reduced the scope of permitted works, limiting them to essential interventions to guarantee access to buildings by people with mobility difficulties. Before these restrictions, the bonus covered a wider range of works, including numerous renovations, as indicated in Circular on Housing Bonuses no. 17/E of of the Revenue Agency.
Significant restrictions over time have also been imposed on options for invoice discount or credit transfer.
Technical and payment requirements
To take advantage of the 75% barrier bonus, it is essential to comply with a series of specific requirements. First of all, the works must comply with Ministerial Decree no. 236 of 14 June 1989. This decree establishes the technical standards for the accessibility and surmountability of architectural barriers. Furthermore, it is necessary to keep all documentation relating to the work carried out, including invoices and payment receipts, to be shown in case of tax checks.
The payment of expenses, as for other building bonuses, must be made by bank transfer.
75% barrier bonus: until 2025, barring a twist
Although the bonus is currently confirmed until 31 December 2025, the 2025 budget is still under discussion, which could lead to changes in the coming weeks. For example, for now the text of the maneuver extends the furniture bonus to 2025 and there is no extension for the green bonus. The 2025 restructuring bonus has also been revised.
During the parliamentary debate, amendments could be presented that could modify the benefit under consideration, even if at the moment there are no concrete signs of cuts.
In a context in which various building tax incentives are being restricted or cancelled, the 75% barrier bonus still represents an interesting possibility for those in need of accessibility interventions.
In summary…
- The 75% barrier bonus offers a 75% deduction to eliminate architectural barriers.
- Spending limits: 50,000 euros for single buildings, 40,000 or 30,000 for condominiums.
- From 30 December 2023, only works on stairs, ramps, lifts and platforms are permitted.
- Reduced options for invoice discount and credit transfer with new restrictions.
- The bonus is confirmed until 2025, barring any twists in Parliament in the text of the budget maneuver.
The 75% Barrier Bonus: It’s Not All Smooth Sailing!
Well, well, well, folks! Grab your safety helmets and your architectural blueprints because we’re diving headfirst into the wonderfully confusing world of building bonuses. The 2025 budget maneuver is, dare I say, as exhilarating as watching paint dry—but with more tax deductions! Oh yes, we’re talking about that 75% barrier bonus you might have heard about between sips of your morning coffee.
So, what’s the scoop? The new budget proposes some restrictive measures on building bonuses—mostly designed to make it feel like they’re doing something about that ever-increasing pile of paperwork. But fear not! The 75% barrier performance isn’t under the microscope—yet. It’s currently living rent-free in the minds of our esteemed Parliament members, waiting for the final football match to unfold by 31 December 2024. And trust me, there’s no guarantee they won’t throw in a few unexpected red cards during that period of discussion!
75% Barrier Bonus from 2022
Now, let’s get down to the nitty-gritty. Introduced back in 2022, this fabulous architectural barrier bonus gives you a sweet 75% tax deduction for knocking down those pesky architectural barriers. Yes, the kind that make you go, “Why on earth is this doorway three inches too low?” With this bonus, you can finally make your abode a tad more accessible. And it’s been extended until 2025 because, quite frankly, who doesn’t want a tiny bit of help making their homes more welcoming?
But—there’s always a but—there’s a cap on spending depending on your type of building. Let’s break it down with a few examples so clear, even my grandmother could understand:
- Single-family homes can spend up to a comfy 50,000 euros.
- If you’ve got a block of 2 to 8 units, then you’re looking at 40,000 euros per unit.
- And if you live in a behemoth with more than 8 units, it’s a cap of 30,000 euros per unit.
Restrictive Measures Introduced Over Time
Now, about those restrictions that keep cropping up like an unwanted fungal growth. With the “Save Superbonus” decree from 2023, it seems like the only works that now qualify for the 75% barrier bonus are as thrilling as watching grass grow. Starting 30 December 2023, you can only claim it for interventions like:
- The installation of stairs and ramps—because nothing screams modern living like a ramp!
- Elevators and similar gadgets, like stairlifts and lifting platforms! Because who needs actual muscles anyway?
So alas, your dreams of sprucing up your medieval castle or turning your flat into a dazzling art installation may be dashed. Who knew accessibility could come with such restrictions? Prior to this, a whole range of renovations was included, but as it stands, those days are over. You can find the full details in the prestigious and quite dry Circular on Housing Bonuses no. 17/E issued by the Revenue Agency. Yes, that sounds like a page-turner!
Technical and Payment Requirements
To get your hands on this 75% golden ticket, you’ll need to adhere to a cornucopia of specific requirements. First and foremost, your works must comply with Ministerial Decree 236 of 14 June 1989—because nothing says “fun” like reading old decrees about accessibility. And don’t forget to keep all your documentation! You’ll need invoices and receipts handy in case the taxman comes knocking. And payments? Yes, they need to be made through good ol’ bank transfers. Cash? That’s for hipsters at flea markets!
75% Barrier Bonus: Until 2025, Barring a Twist
Is the bonus confirmed until December 2025? The short answer is yes—barring any unexpected plot twists in Parliament! No one’s sure what kind of amendments might surface during the debate. Last time I checked, they’re extending the furniture bonus, but the green one? Not a chance! We might just witness a miracle where they actually preserve something… I mean, a bit of speculation never hurt anybody.
So, if you’re contemplating accessibility interventions, the 75% barrier bonus is still an intriguing option—like finding a nickel in a sofa. But keep your eyes peeled—this train may change course at any moment!
In Summary…
- The 75% barrier bonus offers a generous 75% deduction for eliminating architectural barriers.
- Spending limits: 50,000 euros for singles, 40,000 or 30,000 for condominiums.
- After December 30, 2023, only works on stairs, ramps, lifts, and platforms are permitted.
- Options for invoice discounts and credit transfers? Forget it; they’re under tighter restrictions!
- The bonus is on the table until 2025—unless Parliament decides they’d like to play a little game of musical chairs with it.
And there you have it, dear readers! Your comprehensive yet cheeky guide to navigating the labyrinth of the architectural barrier bonus. Remember, life may be full of obstacles, but at least now you’ve got a solid deduction to help you climb over them!
The 2025 budget maneuver introduces new restrictive measures targeting specific building bonuses, signaling a shift in fiscal policy aimed at more stringent oversight. Nevertheless, the widely-utilized 75% architectural barrier performance remains intact for the time being, much to the relief of many. Stakeholders are hopeful that no additional changes will arise before the year’s end, as the proposed text of the maneuver is currently under scrutiny in Parliament, with a deadline for definitive approval set for 31 December 2024.
During this period of discussion, lawmakers have the opportunity to propose amendments that could potentially alter the current framework and affect the specifics we are preparing to discuss in this article.
75% barrier bonus from 2022
The architectural barrier bonus provides a 75% tax deduction on expenses incurred for works aimed at eliminating architectural barriers in buildings. This significant benefit was introduced in 2022, following extensive discussions, and has since been extended to cover expenses incurred throughout 2023, 2024, and 2025.
- Single-family buildings or independent real estate units: there is a maximum spending limit of 50,000 euros.
- Buildings consisting of 2 to 8 real estate units: the spending ceiling is 40,000 euros for each residential unit.
- Buildings with more than 8 real estate units: the maximum limit is set at 30,000 euros per residential unit.
Restrictive measures introduced over time
With the “Save Superbonus” decree enacted during 2023, significant revisions were made regarding the types of work eligible for the 75% barrier bonus. Effective from 30 December 2023, these concessions will be restricted to specific interventions, which include:
- installation of stairs and ramps;
- elevators and lifting devices, such as stairlifts and lifting platforms.
These modifications have dramatically narrowed the focus of accepted works, confining them to essential interventions designed to ensure that individuals with mobility challenges can access buildings. Prior to these adjustments, the bonus encompassed a broader range of construction activities, including extensive renovations, as outlined in the Circular on Housing Bonuses no. 17/E issued by the Revenue Agency.
Technical and payment requirements
To benefit from the 75% barrier bonus, compliance with a series of technical standards is mandatory. The works must adhere to Ministerial Decree no. 236 of 14 June 1989, which delineates the technical rules for ensuring the accessibility and surmountability of architectural barriers. Additionally, it is crucial to maintain all documentation related to the completed works, including invoices and payment receipts, for verification during tax audits.
The payment of expenses, as for other building bonuses, must be made by bank transfer.
75% barrier bonus: until 2025, barring a twist
Currently, the bonus is confirmed until 31 December 2025; however, ongoing discussions regarding the 2025 budget may lead to unexpected changes in the coming weeks. For instance, the maneuver currently extends the furniture bonus to 2025 while not providing an extension for the green bonus. The 2025 restructuring bonus has also undergone revisions.
As the parliamentary debate unfolds, there exists the possibility for amendments that could alter the outlined benefits under consideration, though no concrete indications of cuts have emerged at this point.
Amid a climate where various building tax incentives face restrictions or cancellations, the 75% barrier bonus continues to represent a vital opportunity for those requiring accessibility enhancements.
In summary…
- The 75% barrier bonus offers a 75% deduction to eliminate architectural barriers.
- Spending limits: 50,000 euros for single buildings, 40,000 or 30,000 for condominiums.
- From 30 December 2023, only works on stairs, ramps, lifts, and platforms are permitted.
- The bonus is confirmed until 2025, barring any twists in Parliament in the text of the budget maneuver.
ADA Accessibility Guidelines for buildings and facilities
The Ministerial Decree 236 of 14 June 1989 is essential. This legislation outlines the standards for accessibility in buildings, ensuring that modifications comply with established guidelines for the well-being of individuals with mobility limitations. Here’s a checklist of what you need to keep in mind:
- All works must conform to the technical requirements set forth in the aforementioned decree.
- Documentation is key! You’ll need to keep invoices and receipts meticulously organized, as they will be necessary for tax purposes.
- Payments must be made through bank transfers. Cash transactions are a no-go if you want to qualify for the bonus—save that for your weekend shenanigans!
75% Barrier Bonus Timeline and Uncertainties
The 75% barrier bonus is indeed set to remain available until 2025. However, keep a watchful eye on Parliament, as the political landscape can be unpredictable. Discussions around building incentives and fiscal reforms are likely to spark a few debates, leading to potential adjustments or even an overhaul of existing benefits.
As we approach the deadline for these discussions on December 31, 2024, stakeholders are advised to stay informed about the developments. Amendments and proposals could still alter the current understanding of the bonus, so it pays to be proactive and engaged in the process.
In Summary…
- The 75% barrier bonus provides a hefty 75% tax deduction for expenses related to removing architectural barriers.
- Spending limits vary: 50,000 euros for single-family homes, 40,000 euros for buildings with 2 to 8 units, and 30,000 euros for those with over 8 units.
- Post-December 30, 2023, qualifying works are narrowed to stairs, ramps, elevators, and lifting devices.
- Payment documentation is imperative—bank transfers only, please.
- The bonus is secure until 2025, unless Parliament decides to tweak the rules before the deadline.
the 75% barrier bonus is an important tool for creating accessible spaces in our communities. With a bit of diligence and awareness of the regulatory landscape, homeowners and property managers can take significant steps toward making their properties more welcoming while benefiting from substantial tax deductions. Here’s to climbing those barriers—both literal and figurative—with style!
