How the Architectural Barriers Bonus 75% affects windows

The Architectural Barriers Bonus 75% is a measure introduced by Law 234/2021 for the implementation of interventions aimed at overcoming and eliminating architectural barriers in existing buildings. Facilitation extended to 31.12.2025 by Law 197/2022.

You can benefit from the use of the Architectural Barriers Bonus 75% with a tax deduction of the documented expenses incurred in the period between 01 January 2022 and 31 December 2025 and it must be divided among those entitled in 5 annual shares of the same amount.

As an alternative to the 75% tax deduction, you can opt for the discount on the invoice and transfer of credit until 31 December 2024. The following are the maximum eligible amounts:

• Up to 50 thousand euros per unit of independent multi-family buildings with one or more independent access from the outside can be expected
• 40 thousand euros can be multiplied by the number of building units (for buildings with 2 to 8 units)
• 30 thousand euros multiplied by the number of building units that make up the building (for buildings consisting of more than 8 units)

To obtain this bonus, one must adhere to the provisions of Ministerial Decree 236/1989, which explicitly define the interventions and characteristics of the works intended to eliminate or overcome architectural barriers, including directions on windows:

• For external doors and windows, movable doors must be able to move with a pressure of no more than 8 kg
• It is necessary to have the handles of windows and doors at a height of between 100 and 130 cm above the ground
• Switches and automation devices should be placed at a height from the ground of between 100 and 130 cm
• In order to prevent injuries, the sharp edges of the windows must be shaped
• The net light from the light doors and front doors must not exceed 80 cm for the main access and 75 cm for the interior access
• The height of the door handles should be between 85 and 95 cm above the ground
• The lowered threshold (the entrance step) for the French windows must be less than or equal to 2,5 cm

To comply with the decree’s requirements, a qualified technician must verify these adjustments.