Tax Benefits for Renovation Works
The modernisation and installation of lifts, platform lifts or stairlifts in existing buildings falls within the building renovation works which can take advantage of tax deductions.
Until 31.12.2016 it is possible to request a 50% deduction from IRPEF over 10 years (in accordance with the provisions of Legislative Decree no. 83/2012, Legislative Decree no. 63/2013, Law no. 147/2013 and Law no. 190/2014).
In short, with the current tax bonuses it is possible to recover half the cost of the new lift.
Tax benefit for People with Disabilities
Tax payers who fall within the category of persons with disabilities have the right to deduct from IRPEF 19% of the total costs of the works; these costs can be deducted as “health costs” in accordance with the provisions of Art. 13-bis of Presidential Decree no. 17 of 22/12/1986 and subsequent amendments.
The disability must be demonstrated by appropriate medical documentation (any tax payer caring for the person with disabilities also has the right to make the deduction).
N.B. The deduction of 19% cannot be applied simultaneously with the deduction of 50%.
The deduction of 19% can therefore be applied only to the extra part with respect to the amount already subject to the deduction of 50%, in accordance with Art. 1 of Law 449 of 1997 and subsequent amendments.
Regional Contribution for the Removal of Architectural Barriers