The subsidy linked to building renovation includes the expenses incurred for lifts and freight elevators, for lifts outside the home, for the replacement of steps with ramps, both in buildings and in individual real estate units, and those for the construction of tools which, through communication, robotics and any other technological means favor the internal and external mobility of people with severe disabilities. The deduction does not apply, however, for the simple purchase of tools or movable property, even if aimed at promoting communication and mobility of the disabled person.
The deduction is also due for the automation of the systems of the buildings and of the individual real estate units functional to breaking down the architectural barriers as well as, in the event of replacement of the system, for the costs relating to the disposal and reclamation of the materials and of the replaced system.