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Tax concessions for barrier free living

The Italian state provides numerous tax benefits for disabled persons and members of their families. These benefits affect direct as well as indirect taxes and include interventions with one’s own property.

As a consequence persons with physical disabilities can resort to the tax benefits ”Bonus Ristrutturazioni” even for the following installations:

  • Removing architectural barriers (e.g. installation of passenger or freight lift, removal of stairs and ground sills, …)
  • Installation of technical systems which facilitate the mobility of severely disabled persons inside and outside of their property.

Services from contracts for work to remove architectural barriers are calculated at the reduced VAT rate of 4 %.

Good to know

  • These tax concessions apply only for interventions at the property of the disabled person. The acquisition of commodities such as hands-free kits, touchscreens, computer and the like do not come under these tax benefits. These commodities are already tax deductible up to 19 % as part of the income tax.
  • Moreover the inland revenue office offers persons with disabilities domestic assistance with compiling the tax declaration during the period when the tax return has to be submitted. Further information regarding this service can be obtained from your local inland revenue office or by telephone dialing 848 800 444 (Mondays to Fridays from 9 to 17 and Saturdays from 9 to 13).

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