Are you thinking about installing an elevator or a homelift in your home or apartment block in Italy? 2025 could be the last year to take advantage of the current tax incentives for elevators and homelifts. These incentives allow you to obtain IRPEF deductions and other benefits, reducing the overall cost of the installation process. In the following sections of this guide, we will analyze the available incentives, who can benefit from them, the deadlines, and how to submit the application.
What incentives are currently available?
2025 is a crucial year to take advantage of the current incentives. These benefits are part of broader programs for building renovation and architectural barriers removal, allowing access to tax deductions and reducing installation costs. The main initiatives include: the 75% Barrier-Free Bonus, the 50% Renovation Bonus, and the Superbonus, reduced to 65%.
75% Barrier-Free Bonus
This is undoubtedly one of the most attractive incentives for those looking to install an elevator, homelift or stairlift, as it provides a 75% tax deduction on incurred expenses.
The incentive is valid until December 31, 2025, unless extended, and applies to both private buildings and apartment blocks. Additionally, it is refundable over 5 years through tax returns.
The Barrier-Free Bonus is aimed at property owners, apartment blocks and businesses that carry out interventions to improve building accessibility by removing architectural barriers. It is particularly useful for people with motion difficulties or those who want to make their homes more accessible as a future investment.
50% Renovation Bonus
Another useful incentive for those who wish to install an elevator or homelift is the 50% Renovation Bonus, also valid until December 31, 2025. This benefit provides a 50% deduction on expenses up to a maximum of €96,000. The deduction applies to both primary and secondary homes and is spread over 10 years with annual refunds via tax returns.
The Renovation Bonus is available to all property owners or usufructuaries, with no income limits. It is an ideal solution for those looking to improve home accessibility without requiring more complex structural work.
Superbonus 110% (now 65%)
The Superbonus 110% was introduced with a 110% tax deduction, but it has been progressively reduced to 70% and then 65%. This incentive can also cover elevators and homelifts, but only if they are part of a broader energy efficiency improvement project.
The Superbonus is valid until December 31, 2025, and provides a 65% reimbursement on elevator installation costs. However, the deduction applies only if combined with major works such as thermal insulation, HVAC system replacement, or structural improvements.
The Superbonus mainly targets apartment blocks and sole owners of residential buildings. It is not applicable to single homes unless combined with other energy efficiency interventions. The Superbonus is being phased out and may undergo further changes after 2025.
How to apply for tax incentives for elevators and homelifts
Obtaining tax incentives for the installation of elevators and homelifts is a relatively simple process that requires compliance with certain procedures. That’s why it is important to follow each step carefully to avoid issues with the Tax Agency.
Check the requirements
Before starting the work, it is essential to ensure that the project qualifies for the available incentives. As mentioned, the tax incentives are only valid if the project meets the barrier-free accessibility criteria or is part of a broader building renovation plan.
We recommend consulting a technician for a preliminary assessment to ensure that the selected elevator complies with current safety and accessibility regulations. Additionally, verify that the building does not have structural restrictions that could prevent installation.
Gather the documentation
The next step is to collect all the necessary documents to obtain the tax deduction. These include: invoices and receipts for payments made (which must be processed via a traceable bank transfer), a declaration of compliance for the work, the building’s cadastral documents, and any necessary building permits.
It is important to note that the absence of any required document may result in the loss of the tax benefit.
Submit the application
After gathering all the necessary documents, you can access tax benefits primarily through tax deductions. In this case, the amount is deducted from IRPEF over a period ranging from 5 to 10 years, depending on the incentive requested.
Which elevators qualify for tax incentives?
Not all elevators are eligible for tax incentives. Only those designed to improve accessibility and remove architectural barriers will qualify for the available bonuses.
For example, homelifts are perfect for small spaces but still provide a safe lifting solution. They are a popular choice to improve accessibility for elderly individuals and people with reduced mobility.
Traditional elevators installed in buildings with multiple housing units are also eligible for tax benefits, provided that the apartment blocks owners approve the project and it is demonstrated that accessibility to common areas needs improvement.
Conclusion
The tax incentives for installing elevators and homelifts are an opportunity not to be missed to enhance building accessibility at an affordable cost. With incentives such as the Barrier-Free Bonus, the Renovation Bonus, and the Superbonus, you can obtain significant tax deductions.
However, keep in mind that these incentives will expire on December 31, 2025, so it is essential to take action quickly to benefit from them!
Contact us to discover all the solutions eligible for tax incentives.