With its answer to interpello no. 444 of 6 September 2022, the Italian Revenue Agency expressly admitted the possibility, also for instrumental properties, to take advantage of the bonus relating to the removal of architectural barriers.
As a reminder, the removal of architectural barriers includes any intervention facilitating internal mobility through the use of communication, robotics and any other advanced technological means, including the automation of building systems and individual property units.
How did the Agency come to this conclusion?
Let us look at it together.