Italy Tax Agency Clarifies Tax Deductions for Expenses Regarding Removal of Property Architectural Barriers

The Italian Revenue Agency April 7 issued Answer No. 89/2025, clarifying tax deductions for expenses regarding the removal of property architectural barriers. The taxpayer, an owner of a property complex that consisted of two distinct buildings with shared access, started work aimed at removing architectural barriers and creating external paths with respect to the two distinct buildings. The taxpayer claimed a 75 percent deduction for applicable expenses and sought clarification on the deduction limit due to the shared access. The Tax Agency clarified that: 1) the taxpayer met requirements for a tax deduction for expenses aimed at removing architectural barriers; ...