Tax benefits

Contributions and benefits for your elevator

From the economic point of view, the modernization and installation works represent a significant saving of money compared to the complete replacement of the lift and enjoy benefits and deductions. In particular, are provides benefits for the installation of lifts and hoists for the disabled and handicapped. One of our employees will take care of all the paper work allowing you to use the facilities provided by current regulations.

The adoption of Samer solutions for vertical mobility of people can take advantage of four different forms of contributions or tax benefits, which make the implementation of these systems even more convenient and affordable.

Regional contributions

According to Law No. 13 of 1989 (“Provisions to facilitate the overcoming and elimination of architectural barriers into private buildings”), interventions aimed at removing architectural barriers into residential buildings (condominiums or private houses) already existing can benefit from regional contributions proceding on request to the municipality of residence before the purchase of the elevator.

Personal income tax deduction of 50%

Tax reductions are granted for the removal of architectural barriers, maintenance, restructuring etc … in private buildings and condominiums. The facility, until 31 December 2017, shall be 50% for an amount not exceeding 96,000 € for each residential unit. This advantageous opportunity halves the total cost by returning half of the amount when calculating personal income tax.
For more information, consult the website of the Italian Revenue Agency at the following link.

Personal income tax deduction of 19%

In the event that for the installation of lifts people will exceed the amount of 96,000 € for each residential unit, to the surplus amount can be applied deductions to 19% reserved for health care costs for the handicapped (for example: lifts for disabled, platform lifts, hoists for disabled, etc…).

Reduced VAT at 4%

On elevators suitable for carrying people with disabilities or movement impediment it’s possible the application of VAT to 4% on the purchase price, compared with that of 22% ordinary.