Law 104, close on the deductions for the renovations: the clarifications of the Revenue


Law 104, deductions for building renovations excluded in the case of works aimed at reducing noise and painting the walls, even if necessary to facilitate the autonomy of a person suffering from autism. The Revenue Agency, with the answer to question no. 147 of 26 May 2020, confirms the stringent requirements for access to the bonus.

None deduction on renovations aimed at noise removal, even if necessary for improve the autonomy of an autistic subject severely handicapped within the meaning ofarticle 3, paragraph 3 of Law 104.

L’Revenue Agency, with the answer to question no. 147 of 26 May 2020 sets clear and stringent posts for access to restructuring bonus for the works of removal of architectural barriers.

Works incurred to reduce noise, such as changing the shower head, as well as the painting the walls, necessary to adapt the property to the needs of the seriously disabled person.

A response provided on the basis of the analysis of the legislation relating to restructuring bonus recognized to disabled people according to Law 104, which however highlights how often the norm is far from reality.

Law 104, close on the deductions for the renovations: the clarifications of the Revenue

The parent of an affected person asked for clarification on the possibility of benefiting from the restructuring bonus autism, severely handicapped pursuant to Law 104, article 3 paragraph 3.

Adhering to a project launched locally, a project was structured, supported by technical consultancy, necessary to improve the autonomy of the child in the home.

The renovations necessary to allow the child with a serious handicap pursuant to Law 104 consist of noise reduction deriving from the toilet drain, the adjustment of the shower head jet, the coloring of the internal walls for reduce shades that generate discomfort and in the installation of the water temperature regulator.

In the invoices issued by the company that carried out the work the synthetic wording is reported “Removal of architectural barriers”, which in this case are sensory rather than physical.

The request for clarification concerns the possibility or not of accessing the 50% renovation bonus on the share of expenditure discovered by the contribution of the ASL, as required by the specific project launched in the Municipality of residence.

However, the Revenue Agency’s response is clear: the works carried out are not included in the list of deductible ones, as they do not comply with the technical requirements for the restructuring bonus recognized for expenses aimed at removing architectural barriers.

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Revenue Agency – answer to question no. 147 of 27 May 2020
Deduction of interventions for the recovery of the building patrimony and the energetic requalification of the buildings. Article 16-bis of the Presidential Decree 22 December 1986, n. 917

Law 104, stringent requirements for the 50% restructuring bonus

Article 16-bis of the TUIR regulates the rules for access to the renovation bonus for the removal of architectural barriers, by establishing paragraph 1, letter e), the 50% deduction is recognized for the costs incurred for the purposes of:

“Elimination of architectural barriers, relating to lifts and elevators, to the creation of every tool that, through communication, robotics and any other means of more advanced technology, is suitable for promoting internal and external mobility for people disabled people in a serious situation, pursuant to art. 3, paragraph 3 of law 104/1992. “

The technical requirements are established by law no. 236/1989, the regulatory reference necessary to identify what expenses are allowed the 50% restructuring bonus.

As clarified by the Revenue Agency, these are works that can be carried out both on common parts of condominiums and in individual buildings, such as:

the replacement of finishes (floors, doors, external fixtures, plant terminals), the refurbishment or adaptation of technological systems (toilets, electrical systems, intercom systems, lift systems), the refurbishment of stairs and elevators, the insertion internal and external ramps to buildings and stairlift or lifting platforms (Circular 24.02.1998 n.57, paragraph 3.4).

However, the expenses incurred by the instant taxpayer are not included, for which it is not possible to access the specific restructuring bonus for the removal of architectural barriers, as well as the more general 50% tax deduction, recognized exclusively for extraordinary maintenance works. .

The obstacle is primarily represented by lack of detailed indication, inside the invoice issued by the company, of type of work supported; in any case, the orientation expressed by the Revenue Agency seems to reveal the net closure to the possibility of accessing the bonus for the work sustained in favor of an autistic person with serious disability pursuant to Law 104.

An interpretation of the norm that appears excessively literal, as well as evidently penalizing for those who intend to improve the living conditions of people with sensory disabilities, such as autism.

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