In my condominium we would like to install an elevator. I wanted to know if the work can be facilitated with the super bonus of 110%.
Signed letter – by email
The 2021 Budget Law opens up the possibility of facilitating the installation of the lift, but only if this is carried out together with one of the driving works (thermal insulation of the building or change of the thermal power plant). In this case the installation can be facilitated as a removal of architectural barriers, as long as there is at least one disabled person or an over 65 year old in the building. Naturally, it is necessary to make a gain of two energy classes at the same time, as expected to benefit from the 110% super bonus. Failing that, the facilitated work with the restructuring bonus, which reimburses 50% of the expenditure over ten years. The works to eliminate architectural barriers that can be facilitated with the super bonus include the expenses incurred for lifts and hoists, for elevators outside the home, for the replacement of steps with ramps, both in buildings and in individual real estate units, and those for the creation of tools that, through communication, robotics and any other technological means, favor the internal and external mobility of people with severe disabilities (even over 65 for the super bonus ed). On the other hand, the deduction does not apply to the simple purchase of instruments or movable property, even if aimed at favoring communication and mobility of the disabled person. The works are facilitated for the purposes of the super bonus up to a maximum expenditure of 87,873 euros per condominium (maximum deduction of 96 thousand euros).
With the advice of Gino Pagliuca
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