Statements

Lifts, five extra discount points to those who abandon the superbonus

Yes to the change from the former 110% to the more convenient 75% barrier bonus. Transformation allowed for work started in 2023 and continued the following year

19 June 2025

2' min read

It is possible to move from the superbonus to the barrier bonus. Collecting in 2024 a extra discount of five points: last year, the superbonus condominium was at 70 per cent while the discount for improving the accessibility of buildings was at 75 per cent.

The Inland Revenue Agency opens up for this conversion, to be implemented in the declaration, with its guide to tax concessions, which contains a summary of all the clarifications made over the years on the various discounts available.

Fiscal discounts

An important and innovative passage in this work concerns the architectural barriers bonus. It must be remembered that this facilitation has been limited, as of 30 December 2023, to prevent abuse (such as its use for the replacement of window frames). Currently, and until 31 December this year, it applies to the realisation 'in existing buildings, of interventions aimed at the elimination of architectural barriers exclusively involving stairs, ramps, lifts, stair lifts and elevator platforms'. The tax rebate is 75 per cent.

For the removal of barriers, it is possible to take advantage of two other tax discounts: the ordinary 50% and the superbonus, in its various versions. Precisely the maxi-tax allowance of the former 110%, however, has been treated worse and worse over the years. Passed to 90%, in 2024 for apartment buildings it was 70% and in 2025 it dropped to 65%, moreover only for building sites started by 15 October last year.

The passage of facilitation

To take better advantage of the higher discounts, then, is it possible to switch from one facility to another in the case of work that goes on for several years? The Inland Revenue answers yes: "For expenses incurred in 2024," the document states, "it is possible to take advantage of the deduction referred to in the aforementioned Article 119-ter (i.e., the 75% barrier bonus) even in the presence of an intervention begun in 2023 for whose expenses, incurred in that year, the 50 per cent deduction provided by Article 16-bis of the Tuir or the superbonus was taken advantage of.

To be even more explicit, the document also gives an example. "With reference to expenditure incurred in 2024, for interventions aimed at overcoming and elimination of architectural barriers, already started in previous years" it is possible to continue to benefit from the superbonus, which in 2024 is at 70%, "within the spending limit of 96 thousand euro", also including the expenses incurred "in previous years for the same intervention drawn". Or, alternatively, you can "take advantage of the deduction referred to in Article 119-ter of the Relaunch Decree (i.e., the barrier bonus) provided for to the extent of 75% of the expenses incurred". In this way, you collect an extra benefit of five points.

It should also be recalled that, for works started before 30 December 2023, the old arrangement of the barrier bonus, which was more permissive and not limited to works such as stairs and lifts, still applied. In the case described by the Inland Revenue of works at the turn of the year, then, there could also be a wider range of subsidised interventions.

Giovanni ParenteRedattore
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Giuseppe LatourRedattore
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Luogo: Milano
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