We have already explained how choosing an elevator or a homelift for an apartment or a private residence is important in improving the quality of life. This is because it allows greater freedom of movement not only for people with disabilities or the elderly, but also for those who have undergone major surgeries and want to regain their autonomy. Above all, it allows to break down architectural barriers. By the way, there’s some good news:the Lift Bonus has been confirmed in Italy for the year 2024. The 2023 budget law has extended for the whole 2024 and until December 31, 2025, the bonus against architectural barriers, also known as the 75% bonus, which provides benefits for interventions aimed at overcoming and eliminating architectural barriers, including the installation of elevators that meet the requirements specified by d.m. 236/89.
This is an opportunity not to be missed. Let’s see below everything you need to know about the Lift Bonus.
Lift Bonus 2024: what is it?
First of all, it is necessary to make a distinction: the Lift Bonus is simply a complementary part of the Architectural Barriers Bonus. The latter is a benefit that is applied in cases where architectural barriers are removed within existing buildings.
A 75% deduction is granted on expenses incurred between January 1, 2022, and December 31, 2025, by citizens, businesses, and public and private entities up to a maximum amount ranging from 30,000 to 50,000 euros, depending on the building on which the work is carried out. The bonus also concerns the installation of automation systems (such as elevators or stairlifts) that serve to eliminate barriers for those with mobility problems.
Lift Bonus: who can benefit?
Who is the bonus intended for? Well, the bonus can be claimed by:
- Individuals, including self-employed individuals and professionals
- Public and private entities not engaged in commercial activities
- Simple companies
- Associations of professionals
- Subjects generating business income, whether individuals, entities, partnerships, or corporations.
The benefit can only be claimed by taxpayers subject to Personal Income Tax (IRPEF), whether resident or not in the territory of the State, only for residential properties. The benefit also applies to holders of real/personal enjoyment rights over the properties subject to the interventions.
How does the Lift Bonus 2024 work?
The 75% tax deduction for documented expenses incurred within the specified timeframe must be divided among the eligible parties into 5 annual installments of equal amounts and is calculated on a total amount not exceeding:
- 50,000 euros for single-family buildings or functionally independent multi-family buildings
- 40,000 euros for the number of housing units in the building for all buildings consisting of 2 to 8 housing units
- 30,000 euros for the number of housing units in the building for all buildings consisting of more than 8 housing units.
If the interventions are carried out in an apartment block, approval of the works is required through a common resolution, when the consent of the majority of the participants in the assembly is reached.
How to apply for the Bonus?
The only way to benefit from the Lift Bonus is to indicate it in the income tax return and use the deduction due in the five installments provided. Make sure to gather all the necessary documentation, including certification from qualified technicians and documents attesting to the expenses incurred. It is also essential to follow the prescribed payment methods for expenses, such as a detailed bank transfer.
For interventions carried out during the tax period, the lines from E41 to E43 should be filled in as follows:
Column 1: indicate the year in which the expenses were incurred
Column 2: insert one of the following codes: 21 (for the 75% deduction on single-family buildings); 22 (for the 75% deduction on condominium buildings)
Column 3: fill in only in the case of works on common areas of condominiums
Column 8: indicate the number 1 (installment to be used)
Column 9: indicate the total amount of expenses incurred during the tax period
Column 10: indicate a progressive number to identify the property subject to the interventions.
Furthermore, section III-B, related to the identifying data of the property subject to the works, must be completed.
Lift Bonus 2024 requirements
Elevators must comply with a series of provisions contained in Article 4 of d.m. 236/1989. Specifically, the elevator must meet the following conditions:
- It must have a cabin with sufficient dimensions to allow its use by a person in a wheelchair.
- Cabin and landing doors must be automatic and allow wheelchair access
- The door opening system must have a suitable mechanism (such as a photoelectric cell, movable ribs) for stopping and reversing closure in case of obstruction of the door opening
- Door opening and closing times must allow comfortable access for wheelchair users
- The cabin must stop at landing floors with closed doors
- The cabin and landing operating panels must have the highest command at a height suitable for wheelchair users and be suitable for easy use by the visually impaired
- Inside the cabin, there must be an intercom, an alarm bell, a light signal confirming receipt of the alarm call outside, and an emergency light
- The landing floor in front of the cabin door must be deep enough to contain a wheelchair and allow necessary operations for its access
- The elevator must ensure a stop at the floors with cabin and landing floors exactly on the same level
- Audible indication of arrival at the floor and a luminous device to indicate the alarm state must be provided.