The Decree Development Act 2012 provides for the deductibility to 50% of the purchase cost of elevators and stair systems
New tax incentives for building renovations and installations of architectural barriers with Dl Development Decree 22 June 2012, 83 of the Monti government.
Even buyers of stair and elevator systems will benefit from up to 30 June 2013 a deduction of 50% on the cost of the system.
You can download the 50% of the price directly on your tax return (both Mod 730 Mod that the Act).
You will need to settle the transaction with a bank or post office. It will be mandatory to indicate the purpose of the payment "Intervention facilitated article 16/BIS the FCA (Presidential Decree 917/1986)", the VAT dealer and your personal tax code.
28/09/2012
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Source:
Italian version of ReteIngegneri.it