What is the Architectural Barriers Bonus?
The Architectural Barriers Bonus is a tax incentive introduced to encourage interventions aimed at the elimination of physical obstacles in buildings, improving accessibility and mobility especially for people with disabilities, the elderly, or those with reduced mobility.
In 2025, the bonus was extended until December 31, but with some changes and limitations compared to previous years.
The Architectural Barriers Bonus is a 75% tax deduction granted for expenses incurred for work aimed at eliminating architectural barriers, carried out on existing buildings.
The incentive was introduced by the 2022 Budget Law (Article 119-ter of Decreto Rilancio) and renewed for the year 2025 as well.
Check the updates in the 2025 Budget Law regarding building bonuses.
What interventions fall under the bonus?
Interventions must meet the requirements of Ministerial Decree 236/1989 (technical standards for accessibility) and may include:
- Installation of elevators or stair lifts
- Renovation of ramps or creation of accessible paths
- Enlargement of doorways or corridors
- Adaptation of bathrooms for use by people with disabilities
- Automation of facilities, provided that they promote accessibility (e.g., automatic doors, accessible home automation controls) and in case of replacement of the facility, for expenses related to disposal and reclamation of materials and the replaced facility.
- Works can be carried out either on common condominium areas or on individual housing units.
With the new Legislative Decree 212/2023 with Art. 3, expenses for architectural barrier elimination works having as their object fixtures, floors, toilets, as well as plant automation works referred to in the repealed paragraph 3 of Art. 119-ter have been excluded from the scope.
Who may claim the deduction?
The following categories are eligible for the bonus:
- Individuals, including those without disabilities
- Condominiums
- Businesses and professionals (only for real estate used or intended for business)
- Public and third-sector entities
It is not required that the applicant be a person with a disability: it is sufficient that the intervention improves accessibility.
Requirements for obtaining the relief
To access the 75% deduction, it is necessary to:
- Carry out the works on existing buildings;
- Comply with the technical criteria set forth in Ministerial Decree 236/1989, and this must be evidenced by appropriate certification issued by licensed technicians;
- Pay by bank transfer, indicating the reason, tax code and VAT number;
- In case of transfer of the credit or discount on the invoice, a certification of conformity and an affidavid on the adequacy of expenditure are mandatory.
- The works must be effectively aimed at breaking down physical barriers. They should not be mere renovations.
Maximum expenditure allowed
The bonus applies to different spending thresholds depending on the building:
- 50,000 € for single-family buildings or units located within multi-family buildings that are functionally independent and have one or more autonomous access from the outside;
- 40,000 € for each unit in condominiums up to 8 units. The amount in question is multiplied by the number of building units that make up the building;
- 30,000 € for each unit over the eighth (in condominiums). The amount in question is multiplied by the number of building units that make up the building;
These amounts are subject to a 75% deduction, to be recovered in five equal annual instalments.
Take a look also at our complete guide on Italian building bonuses.
