SismaBonus
- It is a tax deduction tool that allows for a greater incentive if seismic improvement and retrofitting is carried out.
- Deductible expenses relate to static building safety works and related technical expenses (including amounts paid to professionals for seismic classification and verification of buildings).
- For real estate used for productive activity, you can deduct from 70 to 80 percent (*), over 5 years instead of 10, for an amount of expenses not exceeding €96,000.00 for each productive activity.
- Deductible expenses relate to static building safety works and related technical expenses (including amounts paid to professionals for seismic classification and verification of buildings).
- With the Relaunch Decree (Decree-Law No. 34 of May 19, 2020, converted, with amendment, by Law No. 77 of July 17, 2020) the SISMABONUS takes the rank of SUPER SISMABONUS for residential buildings (*) 80% is deductible only after determination of Seismic Class and improvement intervention of at least 2 risk classes.
Seismbonus: How to Intervene
To access the Tax Benefit:
- The owner who intends to access the benefit, appoints a professional to assess the risk class and prepare the intervention project
- The professional identifies the Hazard class of the building in the state before the intervention
- The professional designs the seismic risk reduction intervention and determines the Risk Class of the building following completion of the intervention
- Professional asseverates risk class values and effectiveness of intervention
- The surgery is performed
- Upon completion of the work, the construction manager and the structural inspector shall certify compliance as per the design
110% Super Ecobonus and Building Bonus
The Relaunch Decree guarantees the possibility of assigning the “tax credit” resulting from the following activities to third parties:
SUPER-ECOBONUS for energy upgrading of buildings, divided between leading interventions (envelope upgrading, thermal system upgrading) and trailing interventions (windows and doors, photovoltaic system, electric car charging stations, over 65 architectural barriers removal). The resulting tax credit is 110% of expenses incurred, including technical expenses. Upgrading must include the improvement of at least two energy classes.
SUPER-SISMABONUS for structural upgrading of buildings (applies only to Seismic Zones 1-2-3), divided between leading interventions (static or seismic upgrading) and trailing interventions (photovoltaic system). The resulting credit is 110% of expenses incurred, including technical expenses BONUS FACADES for work on the decoration of facades and balconies of only those parts visible from the public street. The resulting Tax Credit is 90% of the expenses incurred including technical expenses;
BONUS R ENOVATIONS for all other maintenance and renovation work not covered by the bonuses described above. The resulting Tax Credit is equal to 50 percent of the
expenses incurred including technical expenses. Bonuses can be combined under certain conditions.
The Client’s objective will be to carry out the upgrading works (with Superbonus and Super-sismabonus including technical expenses) at “zero cost” for the Client or at least at a cost compatible with the mechanism of “invoice discount” by the Firm or “credit assignment” to banking institution of our trust willing to purchase the tax credits arising from the interventions in question.