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BONUS BARRIERE ARCHITETTONICHE: AGEVOLABILI LE SPESE EFFETTUATE PER ADEGUARE L'APPARTAMENTO ALLE ESIGENZE DELLA FIGLIA DISABILE


Nella Risposta n. 461 del 21 settembre 2022 l'Agenzia delle Entrate chiarisce in merito alle agevolazioni per interventi di eliminazione delle barriere architettoniche effettuati su due unità immobiliari adiacenti, site nello stesso condominio ed in comproprietà tra coniugi che intendono effettuare tali interventi per consentire alla figlia, affetta da disabilità motoria con invalidità certificata al 100%, di accedere ai locali autonomamente con una carrozzina elettrica. L'Agenzia precisa che, se gli interventi di ristrutturazione completa del bagno e di ampliamento e sostituzione delle porte rispettano le caratteristiche tecniche previste dal Decreto del ministero dei Lavori pubblici n. 236/1989 e, quindi, possono essere qualificate come interventi di abbattimento delle barriere architettoniche, l'Istante potrà fruire della detrazione Irpef del 75% prevista dal decreto Rilancio in relazione alle relative spese sostenute nel periodo di imposta 2022. La stessa detrazione, precisano le Entrate, può essere applicata anche per le spese sostenute per le opere di completamento dei predetti interventi, come quelle di sistemazione della pavimentazione e di adeguamento dell'impianto elettrico nonché di sostituzione dei sanitari. Relativamente, invece, altre spese sostenute per gli interventi per il collegamento dei due appartamenti, comprensive dell'eventuale sostituzione di una delle porte di ingresso esterno con serramenti, l'Istante potrà fruire invece della detrazione del 50% delle spese sostenute (articolo 16-bis del TUIR).  Fonte: https://www.agenziaentrate.gov.it
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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