The expiry of the Architectural Barriers bonus at the end of this year is creating no small amount of concern for the social value of this tax break, which allows beneficiaries to recover 75% of the sum spent on systems that can facilitate the mobility of people with disabilities. “This incentive has proven to be particularly effective in condominiums and in the regions of Southern Italy, where there are more families with limited financial capacity, highlighting how this tax break has in fact been used more as a “social bonus” than a building bonus,” reports Piero Mosanghini, national vice president of Anacam (National Association of Elevator Construction and Maintenance Companies). The incentive also benefited many owners of independent homes, especially families composed of elderly people, in need of aids for domestic mobility such as stairlifts and lifting platforms.

The forecast for 2026 is uncertain

However, with the progressive reduction of the benefits available, a crucial question arises: What will happen from 2026 onwards, considering that the architectural barriers bonus will expire at the end of this year? “Starting next year, the deduction will drop from 50% to 36% for main residences and to 30% for other residences. From 2028, the benefit will be standardised at 30% for all interventions, without the possibility of a discount on the invoice”, reports Mosanghini.

Furthermore, according to Istat data, in Italy 69% of buildings with four or more floors do not have an elevator. “A situation that, without adequate facilitation, could remain unchanged for years with a population that is also increasingly aging,” underlines the expert.

To counteract this scenario, Anacam, in collaboration with Fiaba (a third sector body that raises awareness among institutions and citizens on the importance of breaking down all types of barriers) and other associations that operate in the world of disability, is working to reinstate a form of incentive that will allow the long process of improving the accessibility of existing buildings to continue. “The main requests are the reinstatement of the discount on the invoice and an increase in the deduction, since the 30% foreseen is considered insufficient to incentivise new interventions, especially in condominiums,” says Mosanghini.

Accessibility as a right

At the same time, the Housing Plan, recently introduced by the Government, provides for investments in the redevelopment of public housing and therefore also in the modernisation of lifting systems and the possible replacement of the most obsolete elevators. “However, these measures mainly concern public housing stock and do not represent a concrete solution for private individuals who risk finding themselves without adequate support tools,” adds the vice president of Anacam. “Accessibility is not just a matter of regulatory compliance, but a fundamental right and an investment in the future of cities and the quality of life of all people. For this reason, it is essential that the Government and the Institutions listen to our requests and find solutions to ensure that the process of adapting the buildings does not stop with the end of the current incentives". Only with far-sighted policies, the expert insists, will it be possible to continue making urban spaces more accessible, inclusive and sustainable for all.