A stairlift is an essential aid to enable people to overcome architectural barriers such as stairs and climb up and down stairs smoothly.
It is a small chair with which to go up and down the stairs of the house or apartment, when they have two or more interior floors.
In order to be sold and installed, the stairlift must be conferme to Directives 2006/42/EC. It must always have a battery that allows it to be used even in the event of a power failure or problem with the home’s electrical system.
Legislation 13/1989 and Law No. 449/1997
It is important to know the regulations before dealing with deductions. The first law on the subject was No. 13/1989. This established the disbursement of funds for the installation of stair lifts and lifting platforms.
The IRPEF deduction was 19% of the expense incurred in its entirety, but had limitations. It could only be obtained by those people who had an obvious physical or mental impairment to the point of resulting in social disadvantage or marginalization.
This selectivity was later remedied by Law No. 449/1997, which, allowed anyone to be able to claim the 19 percent deduction for all installations of equipment that helped overcome architectural barriers.
From this clarification, it is clear that today everyone can claim the deduction for stairlifts.
Stairlift tax deduction 2021
For the past several years, the possibility of taking a deduction for expenses incurred for the removal of barriers has been renewed.
Recently, some bonuses such as the Renovation Bonus and Superbonus have confirmed various benefits.
Specifically, the Superbonus, covers architectural barrier abatement work, which includes stairlifts. This option has been extended until June 30, 2022.
The tax break allows for an IRPEF deduction of 50 percent of the expense incurred up to a maximum of €96,000 total. The expenses cover home renovations, including those for the installation of stairlifts and elevating platforms.
Thus, the maximum amount to be taken into deduction is €48,000. The deduction is made in 10 equal annual installments.
Taking a practical example: if you purchase a stairlift whose cost is €5,000, the maximum deductible will be 50 percent, or, €2,500.
The deductible portion in the tax return is set in installments of 250€ for ten consecutive years, starting from the first return following the year in which the work took place.
Stairs are the most insidious architectural barrier for those with walking problems. Evidence that allowed the inclusion of the stairlift as an expense to be taken into deduction.
In the past, the stairlift deduction could reach a maximum of 36 percent; today, years later, it has reached the figure of 50 percent.
Deduction in 5 or 3 years, when is it possible?
We have said that the deduction of the amount due must be made in ten annual installments; however, there are cases in which repayment is made in less time.
It must be considered that the installation of stair lift mainly concerns elderly people, for this reason, the deduction period decreases.
People between the ages of 75 and 79, can make the deduction in 5 years, while those over the age of 80, in 3 years .
19% deduction for health care expenses and aids
In addition to the Superbonus, the state has provided a 19% deduction for health care expenses and the purchase of assistive devices.
These expenses include those for adapting elevators to make them suitable for use with wheelchairs and expenses for the purchase of means of accompaniment and support in walking and lifting the person, including stairlifts for the disabled.
How to apply
The disabled person who wants to apply for this facility must be recognized as such by the Medical Commission (Art.4 Law of 104/92).
A person is considered disabled if he or she “has a physical, mental or sensory impairment, whether stabilized or progressive, which is the cause of difficulties in learning, relationships or work integration, such that it results in a process of social disadvantage or marginalization.”
Civil, labor and war invalids also enjoy these benefits recognized by the medical commissions in charge of recognizing disability.
The family member who is a dependent of the disabled person, also benefit from the 19% deduction on the total amount of health care expenses and aids.
As a reminder, both for claiming the 50% deduction through Superbonus and, for the 19% deduction for health care expenses for the disabled, it is necessary to keep tax certificates and documents such as invoices, receipts, and receipts related to all expenses incurred.