Legge di Bilancio: detrazione barriere architettoniche

10 gennaio 2022 – Una delle novità introdotte dalla neo licenziata Legge di Bilancio 2022 è l’agevolazione riguardante i lavori volti ad una maggiore accessibilità degli edifici per le persone con disabilità che prevede una detrazione del 75%, ripartita in 5 anni, sulle spese sostenute per lavori di abbattimento o superamento delle barriere architettoniche in edifici che siano stati realizzati dal 1 gennaio 2022 al 31 dicembre 2022.
Gli interventi ammessi alla detrazione del 75% sono quelli che rispettano i requisiti tecnici previsti dal decreto ministeriale del 14 giugno 1989, n. 236.
Si possono portare in detrazione anche le spese sostenute per gli interventi di automazione degli impianti degli edifici e delle singole unità immobiliari funzionali ad abbattere le barriere architettoniche oltre alle spese relative allo smaltimento e alla bonifica dei materiali e dell’impianto sostituito, in caso di sostituzione dell’impianto.

Per approfondire:

Legge di Bilancio 2022

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