Extension to the deadline for the inventory of lifts, which expires on 30 June, appears to be gaining ground, as it is estimated that a significant number of installations still remain outside the register. Many lifts in small apartment buildings, maisonettes and limited-use buildings have not been declared, as the wrong impression is that the obligation concerns only large apartment buildings or business buildings. However, the census is mandatory for each lift installation, which enhances the scenarios for prolonging the process.
The problem, according to real estate market players and apartment management, is not only the delay in recording but mainly what will follow after its completion. The inventory is the first step towards creating the new electronic register liftsHowever, technical checks, certifications and, in many cases, costly interventions to modernise and upgrade security systems will be required.
The biggest problem is found in the old urban buildings, mainly in buildings of the 1960s and 1970s, where elderly owners or households often reside with limited economic potential. There, even the decision to start work is considered difficult, as managers face the question of who will pay the cost of interventions. Market players warn that without any form of state support, many apartment buildings will be unable to meet the new requirements.
This is why alternative financing scenarios have been discussed. These include the creation of a specific subsidy programme through Community resources or NSRF, but also the expansion of existing tax incentives for house renovation. Today the tax deduction for renovation costs of up to 16,000 euros mainly favours labour costs, as most of the subsidy is linked to work rather than materials. However, in the case of lifts the most important part of the cost concerns equipment, spare parts, electromechanical systems and safety materials, which significantly limits the effectiveness of the measure.
According to POMIDA, this arrangement can be used by building owners and managers to refurbish their elevators, but on a crucial condition: it only has real meaning for those paying high income tax. The discount acts as a tax reduction rather than a refund, so the measure is mainly in the interest of taxpayers with medium or high income who have a tax burden enough to absorb the reduction.
In apartment buildings, the administrator may collect the invoices and electronic receipts and issue a certificate of allocation of the amounts on the basis of the co-owner's mm so that each owner declares to E1 the amount due to him. The benefit is divided into five instalments and is equal to the income tax of each year.
In any case, the legislation provides for strict penalties for those who do not comply with the new obligations. The non-registration of an elevator in the register does not only involve imposing fines, but may even lead to an electrical shutdown of the installation until the declaration process is completed. Fines reach 1,000 euros for residential apartment buildings, 2,500 euros for mixed-use buildings and 5,000 euros for public buildings, hotels and malls. At the same time, in the event of an accident in an unreported and certified elevator, responsibility is transferred to the owner or manager of the building, which increases the pressure to comply with the new framework.

