{"id":240873,"date":"2025-04-14T12:05:11","date_gmt":"2025-04-14T10:05:11","guid":{"rendered":"https:\/\/arlettipartners.com\/bono-italiano-barreras-arquitectonicas\/"},"modified":"2026-10-22T10:16:59","modified_gmt":"2026-10-22T08:16:59","slug":"bono-italiano-barreras-arquitectonicas","status":"publish","type":"post","link":"https:\/\/arlettipartners.com\/es\/bono-italiano-barreras-arquitectonicas\/","title":{"rendered":"Bono italiano para barreras arquitect\u00f3nicas"},"content":{"rendered":"\n<h2 id=\"h-quali-sono-i-bonus-per-l-eliminazione-delle-barriere-architettoniche-nel-2025\" class=\"wp-block-heading\">\u00bfQu\u00e9 es el bono para barreras arquitect\u00f3nicas?<\/h2>\n\n<p class=\"wp-block-paragraph\">El bono para barreras arquitect\u00f3nicas es un incentivo fiscal introducido para fomentar las intervenciones destinadas a la <strong>eliminaci\u00f3n de obst\u00e1culos f\u00edsicos<\/strong> en los edificios, mejorando la accesibilidad y la movilidad, especialmente para personas con discapacidad, personas mayores o con movilidad reducida.<\/p>\n\n<p class=\"wp-block-paragraph\">Con la <a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/2024\/02\/27\/24A01107\/sg\">ley de presupuestos 2023 (ley n.\u00ba 197\/2022)<\/a> el bono fue <strong>prorrogado hasta el 31 de diciembre<\/strong>, aunque con algunas <strong>novedades <\/strong>y <strong>l\u00edmites <\/strong>respecto a los a\u00f1os anteriores. El bono no se ha prorrogado a 2026: para los gastos realizados a partir del 1 de enero de 2026, estas obras se incluyen en el bono de reformas (Bonus Ristrutturazioni, 50 % o 36 %).<\/p>\n\n<p class=\"wp-block-paragraph\">El bono para barreras arquitect\u00f3nicas es una <strong>deducci\u00f3n fiscal del 75 %<\/strong> reconocida por los gastos realizados en obras destinadas a eliminar barreras arquitect\u00f3nicas, ejecutadas en edificios existentes. <br\/>El incentivo fue introducido por la Ley de Presupuestos 2022 (<a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legge:2020-05-19;34~art119ter\" target=\"_blank\" rel=\"noreferrer noopener\">art. 119-ter del Decreto Rilancio<\/a>) y se ha renovado tambi\u00e9n para el a\u00f1o 2025.<\/p>\n\n<p class=\"wp-block-paragraph\"><em>Consulte las novedades de la <\/em><a href=\"https:\/\/arlettipartners.com\/building-bonuses-in-italy-whats-new-in-the-2025-budget-law\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>ley de presupuestos 2025 en materia de bonos para la construcci\u00f3n<\/em><\/strong><\/a><em>.<\/em><\/p>\n\n<h2 id=\"h-cosa-rientra-nel-bonus-75-barriere-architettoniche\" class=\"wp-block-heading\">\u00bfQu\u00e9 intervenciones se incluyen en el bono del 75 %?<\/h2>\n\n<p class=\"wp-block-paragraph\">Las intervenciones deben cumplir los requisitos del <a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/1989\/06\/23\/089G0298\/sg\" target=\"_blank\" rel=\"noreferrer noopener\">Decreto ministerial 236\/1989<\/a> (normas t\u00e9cnicas de accesibilidad) y pueden incluir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Instalaci\u00f3n de <strong>ascensores <\/strong>o <strong>salvaescaleras<\/strong><\/li>\n\n\n\n<li>Renovaci\u00f3n de <strong>rampas <\/strong>o creaci\u00f3n de <strong>recorridos accesibles<\/strong><\/li>\n\n\n\n<li>Ampliaci\u00f3n de <strong>puertas <\/strong>o <strong>pasillos<\/strong><\/li>\n\n\n\n<li>Adaptaci\u00f3n de <strong>ba\u00f1os<\/strong> para su uso por personas con discapacidad<\/li>\n\n\n\n<li><strong>Automatizaci\u00f3n <\/strong>de instalaciones, siempre que favorezcan la accesibilidad (p. ej., puertas autom\u00e1ticas, mandos dom\u00f3ticos accesibles) y, en caso de sustituci\u00f3n de la instalaci\u00f3n, para los gastos relativos a la eliminaci\u00f3n y la descontaminaci\u00f3n de los materiales y de la instalaci\u00f3n sustituida.<\/li>\n\n\n\n<li>Las obras pueden realizarse <strong>tanto en zonas comunes de la comunidad de propietarios como en viviendas individuales<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Con el nuevo <a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/2024\/02\/27\/24A01107\/sg\" target=\"_blank\" rel=\"noreferrer noopener\">Decreto-ley n.\u00ba 212\/2023<\/a>, art. 3, se han <strong>excluido <\/strong>del \u00e1mbito de aplicaci\u00f3n los gastos de intervenciones de eliminaci\u00f3n de barreras arquitect\u00f3nicas que tengan por objeto <strong>carpinter\u00edas, suelos y servicios higi\u00e9nicos<\/strong>, as\u00ed como las intervenciones de <strong>automatizaci\u00f3n de las instalaciones a que se refiere el apartado 3, derogado, del art. 119-ter<\/strong>. Por tanto, desde el 30 de diciembre de 2023, solo dan derecho a la deducci\u00f3n del 75 % las intervenciones relativas a escaleras, rampas, ascensores, salvaescaleras y plataformas elevadoras.<\/p>\n\n<h2 id=\"h-chi-puo-richiedere-la-detrazione\" class=\"wp-block-heading\">\u00bfQui\u00e9n puede solicitar la deducci\u00f3n?<\/h2>\n\n<p class=\"wp-block-paragraph\">Pueden beneficiarse del bono:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Personas f\u00edsicas, incluso sin discapacidad<\/li>\n\n\n\n<li>Comunidades de propietarios<\/li>\n\n\n\n<li>Empresas y profesionales (solo para inmuebles afectos o destinados a la actividad)<\/li>\n\n\n\n<li>Entes p\u00fablicos y del tercer sector<\/li>\n<\/ul>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">No se exige que el solicitante sea una persona con discapacidad: basta con que la intervenci\u00f3n mejore la accesibilidad.<\/p>\n<\/blockquote>\n\n<h2 id=\"h-quali-sono-i-requisiti-per-accedere-al-bonus-barriere-architettoniche\" class=\"wp-block-heading\">Requisitos para acceder al bono<\/h2>\n\n<p class=\"wp-block-paragraph\">Para acceder a la deducci\u00f3n del 75 %, es necesario:<\/p>\n\n<ol class=\"wp-block-list\" start=\"1\">\n<li>Realizar las obras en <strong>edificios existentes<\/strong>;<\/li>\n\n\n\n<li>Cumplir los <strong>criterios t\u00e9cnicos previstos en el Decreto ministerial 236\/1989<\/strong>, lo cual debe constar en la correspondiente <strong>certificaci\u00f3n (asseverazione) <\/strong>expedida por t\u00e9cnicos habilitados;<\/li>\n\n\n\n<li>Pagar mediante <strong>transferencia bancaria<\/strong>, indicando el concepto, el c\u00f3digo fiscal y el n\u00famero de IVA;<\/li>\n\n\n\n<li>En caso de cesi\u00f3n del cr\u00e9dito o descuento en factura (opciones bloqueadas por el Decreto-ley n.\u00ba 39\/2024, salvo casos residuales), es obligatorio el <strong>visto bueno de conformidad<\/strong> y la <strong>certificaci\u00f3n <\/strong>sobre la adecuaci\u00f3n de los gastos;<\/li>\n\n\n\n<li>Las obras deben estar efectivamente <strong>destinadas a eliminar barreras f\u00edsicas<\/strong>, y no ser meras reformas.<\/li>\n<\/ol>\n\n<h2 id=\"h-massimali-di-spesa-ammessi\" class=\"wp-block-heading\">L\u00edmites de gasto admitidos<\/h2>\n\n<p class=\"wp-block-paragraph\">El bono se aplica a distintos l\u00edmites de gasto seg\u00fan el edificio:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>50.000 \u20ac<\/strong> para los <strong>edificios unifamiliares<\/strong> o para las <strong>unidades inmobiliarias situadas en edificios plurifamiliares<\/strong> que sean funcionalmente independientes y dispongan de uno o m\u00e1s accesos independientes desde el exterior;<\/li>\n\n\n\n<li><strong>40.000 \u20ac<\/strong> por <strong>cada unidad en comunidades de hasta 8 unidades<\/strong>. Dicho importe se multiplica por el n\u00famero de unidades inmobiliarias que componen el edificio;<\/li>\n\n\n\n<li><strong>30.000 \u20ac <\/strong>por <strong>cada unidad a partir de la octava (en comunidades de propietarios)<\/strong>. Dicho importe se multiplica por el n\u00famero de unidades inmobiliarias que componen el edificio;<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Sobre estos importes se aplica la deducci\u00f3n del 75 %, que se recupera en <strong>5 cuotas anuales de igual importe<\/strong>.<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Lea tambi\u00e9n nuestra <a href=\"https:\/\/arlettipartners.com\/es\/bonificaciones-italianas-para-obras-de-reforma-guia-completa\/\">gu\u00eda completa sobre los bonos para la construcci\u00f3n en Italia.<\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Gu\u00eda del bono para barreras arquitect\u00f3nicas: qu\u00e9 intervenciones se incluyen, qui\u00e9n puede solicitarlo y cu\u00e1les son los requisitos.<\/p>\n","protected":false},"author":1,"featured_media":195976,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[1680],"tags":[],"country":[1504],"container":[6603],"service":[6459],"tag-di-competenza":[5619],"class_list":["post-240873","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-building-bonuses","country-italia-es","container-tax-legal-services-for-individuals","service-building-bonus-assistance-italy-eng","tag-di-competenza-team-fiscale-italia-es"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Bono italiano para barreras arquitect\u00f3nicas: requisitos e intervenciones incluidas - Arletti Partners<\/title>\n<meta name=\"description\" content=\"En qu\u00e9 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