The windows can be changed with the bonus

New energy-saving windows with maxi deduction or with the supplier’s discount. A possibility allowed by the bonus for the elimination of architectural barriers in force until 31 December 2025. The bonus can also be applied to fixturesprovided that they have characteristics such as to be easily manoeuvrable, also thanks to the motorisation of the rolling shuttersas well as guaranteeing the reduction of the apartment’s winter and summer energy consumption.

Wide range barrier bonus

The law defines how architectural barriers the physical obstacles that are a source of discomfort for the mobility of anyone and, in particular, of those who, for whatever reason, have a reduced or permanently or temporarily impeded motor capacity and the obstacles that limit or prevent anyone from being comfortable and safe use of parts, equipment and components. For this reason, minimum measures and characteristics to be respected for systems and structures have been dictated in the implementing rules, both in the case of newly built buildings and in the case of renovations. Ministerial Decree 236/1998 is referred to directly by the regulations which instituted the new facilitation.

Deduction and spending caps

The barrier bonus is an ad hoc deduction, provided for by art. 119-ter of the relaunch decree, intended for the elimination of architectural barriers in condominiums and inside individual apartments, in compliance with law 13/1989 and the related implementing decree (DM 236/1989). The subsidy rate is fixed at 75% with a duration of five years. The expenditure ceiling is set at 50,000 euros for single-family buildings and at 40,000 or 30,000 euros for interventions in single apartments. It is not necessary to have the deduction that they are present in the property disabled subjects, but only that the prescribed dimensions and characteristics are respected. Precisely on this basis, as the Revenue Agency recently explained, the 75% deduction can be used not only for the installation of lifts but in the round, also, in fact, to replace the fixtures.

Measurements and characteristics of the fixtures

For fixtures, the DM 236/1989 establishes first of all that doors, windows and French windows they must be easy to use. The opening and closing mechanisms must be easy to operate and the moving parts must be able to be used by exerting a slight pressure. For windows in particular, the height of the handles or control device must be between 100 and 130 cm: 115 cm is recommended. The sharp edge of the lower crosspiece of the opening leaf must be suitably shaped or protected so as not to cause injuries. The doors of the external fixtures must be used by exerting a pressure not exceeding 8 kg. It is also possible to insert automatic opening mechanisms of the shutters, always with a view to better maneuverability. The window refurbishment to allow for better maneuverability, therefore, they can fall within the scope of the deduction to all intents and purposes. And obviously, all the ancillary expenses necessary for the completion of the intervention are also included, including the disposal of old fixtures.

Detailed invoice and VAT reduced to 4%

For this type of expense, it is still possible to opt for the invoice discount or the credit assignment. As far as the invoice is concerned, VAT reduced to 4% is applied for purchase and installation, in accordance with the provisions for contracts aimed at eliminating architectural barriers. For this reason, the supplier must certify on the invoice that these are interventions that have the characteristics required by law.