Tax Deduction

Tax Deduction for Italy: Information

The recovery percentage may vary depending on the municipality of residence.


Who can apply for tax breaks in addition to disabled and elderly people?

The contribution is granted for:

Elimination of architectural barriers for disabled and elderly people.

Anyone with “permanent impairments or functional limitations” due to real mobility problems.

Therefore it is not granted only to those who have a disability certificate (total or partial), but can also benefit those who are recognized as having a pathology such as to make it impossible, difficult or dangerous to face a flight of stairs, for example, entry into the bath, the use of sanitary ware or the environment subject to restructuring.

How to request deductions for disabled and elderly people?

Elderly and disabled people who want to take advantage of these tax breaks must submit the application to the Mayor of the city where they reside by March 1 of each year. In the event that they are presented after this date and are approved, the subject will be able to carry out the works but they will fall within the requirements of the following year.

In addition to the application, it is necessary to present other documents that attest to the conditions and the extent of disability or partial mobility.

Here is a summary of which documents are needed to obtain the assignment of contributions and tax deductions for the removal of architectural barriers and the purchase of aids for the disabled:

medical certificate: document certifying the type of disability of the applicant, with an indication of the pathologies, the motor difficulties arising from them and any permanent functional limitations.

ASL certification of competence in the event of total disability attesting to the real difficulty of walking.

description of the works and renovations put in place to meet the needs of the elderly and disabled. There must also be an economic estimate of the extent of the work, an analytical estimate is not required.

self-certification with the location of the building in which the disabled person interested in providing contributions regarding architectural barriers has actual residence. It is also necessary to highlight the obstacles to mobility present in the building where the elderly or disabled applicant resides.

declaration that the works have not yet been completed, nor even begun.

Things happen after the submission of the contribution request?

After submitting the application, the municipal administration will carry out an assessment to certify the correctness and admissibility of the same, verifying that:

The applicant’s requirements are founded.

The work has not already been completed.

The estimated cost based on the estimate is appropriate.

The applicant can however begin work on the adaptation and removal of architectural barriers although it has not yet received a reply to the question. In this case the risk is assumed if it is not approved.

The contribution is then calculated on the actual expenses incurred by the disabled or elderly applicant by calculating the invoices presented.

When to request deductions

The presentation of the practice for tax breaks and deductions relating to the elimination of architectural barriers must be made before the renovation works are carried out. Even the same purchase of tanks with doors, safety aids or aids for the disabled in general must be carried out after the certification of the necessary requirements. The deductions apply only in this case.

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