How to save 75% with the Architectural Barrier Bonus for interior doors

In our focus, we take an in-depth look at the application of the bonus to one of the fundamental elements of interiors: doors. We find out how it works, who can benefit and how to get it. Together, we discover how to make your home more welcoming and inclusive.

1. Bonus Overview

The law has provided a tax incentive, known as the bonus for the removal of architectural barriers, which allows you to deduct 75% of the expenses incurred to make existing buildings more accessible.

2. Bonus for the removal of architectural barriers: how it works

The deduction is distributed in 5 annual instalments of the same amount, starting the following year in which you incurred the expenses. Please note that the bonus can be accumulated with other tax benefits. In addition, improving accessibility can increase the building's energy class, leading to further tax savings.

The deduction at the rate of 75% of the expenses incurred is calculated on a total amount not exceeding

• 50,000 euro for interventions in single-family buildings (cottages and similar) or for those in individual building units located within multi-family buildings that are functionally independent and have one or more independent entrances from the outside;
• 40,000 euro multiplied by the number of building units making up the building if it consists of 2 to 8 building units;
• EUR 30,000 multiplied by the number of building units that make up the building if it consists of more than 8 building units.

For a building consisting of 15 building units, for example, the 75% barrier bonus applies up to a maximum expenditure amount of EUR 530,000 (40,000 x 8 + 30,000 x 7).

3. Applying the bonus to interior doors

Applying the bonus to interior doors allows you to deduct 75 per cent of the expenses incurred to eliminate architectural barriers represented by those that do not meet the minimum accessibility requirements.Remember, the bonus for interior doors can be combined with the general bonus for the removal of barriers.

Who is the bonus intended for?

The bonus is available to owners or condominiums of existing private properties, tenants and comodatari, provided they have the owner's authorisation. Public bodies and voluntary associations can also access the bonus. The bonus can be applied to all properties, regardless of their cadastral category. Remember, however, that buildings under construction or those that obtained planning permission after 1 January 2017 are not eligible. You have until 31 December 2025 to claim the bonus.

The 75% anti-barrier bonus, in particular, competes:

• natural persons, including those engaged in the arts and professions;
• public and private entities not engaged in commercial activities;
• to ordinary companies;
• to professional associations;
• to persons earning business income (natural persons, corporations, partnerships, limited liability companies).

The bonus also applies to the owners of the real estate provided that:

• bear the costs of the interventions (for which the owner's consent is required in any case);
• the buildings subject to the interventions are held under a lease duly registered at the time of commencement of the works or at the time the expenses are incurred, if prior to the aforementioned commencement.

5. Design criteria for the accessibility of internal doors

• The clear width of the access door must be at least 80 cm, while a minimum of 75 cm is recommended for other doors.
• The doorway and surrounding spaces must be coplanar and adequately sized to allow manoeuvring with a wheelchair.
• Small differences in height in the doorway are permitted, as long as they do not impede wheelchair access.
• The movable leaf must require a pressure of no more than 9 kg to be opened.
• Doors must allow easy opening from both sides, preferably with solutions such as sliding, folding or swinging doors.
• Signs make the doors easily identifiable.
• Installation of handles at a height of 85 to 95 cm for better accessibility.
• Access doors must be easy to manoeuvre and allow easy passage for wheelchair users.
• Door leaves with a width of less than 120 cm and glazing positioned at least 40 cm above the floor are preferred.

In conclusion, the bonus for the removal of architectural barriers is a valuable opportunity to make buildings more accessible and comfortable for everyone: it is not tied to the presence of disabled people inside the home. Choose the type of door that best suits your needs and browse our catalogues to find a wide range of practical and design solutions.