Sisma Bonus 2019: updates

With the publication of the Sisma Bonus Guide-February 2019 edition, the Internal Revenue Service has clarified in more detail what deductions may be allowed for earthquake-resistant work.

For example, it is clarified that the 2019 Sisma Bonus is applicable for both residential and productive buildings, considering interventions carried out on all residential-type buildings (not only, as before, on those used as main homes) and on those used for productive activities.

Following resolution no. 147/E of Nov. 29, 2017, it is also clarified that for earthquake-resistant works, as for building rehabilitation works, the principle applies that the intervention of a higher category absorbs those of a lower category related to it.

So the deduction provided for earthquake-resistant work can also be applied, for example, to the costs of routine maintenance (painting, plastering, resurfacing, etc.) and extraordinary maintenance necessary to complete the work.

If you want to see the full guide, you can find it here

Recall what to do to access the Tax Benefit:

1. The owner who intends to access the benefit, appoints a professional to assess the risk class and prepare the intervention project;
2. The professional, architect or engineer, identifies the Hazard class of the building in the state before the intervention;
3. The professional designs the seismic risk reduction intervention and determines the Risk Class of the building following completion of the intervention;
4. The professional will asseverate the risk class values and the effectiveness of the intervention;
5. The surgery is performed
6. Upon completion of the work, the construction manager and the structural inspector shall certify compliance as per the project.

What Teknoprojects can do for you:

1. We formulate free of charge the estimate for the intervention including the cost of the intervention and technical expenses;
2. We proceed with the drafting of the executive structural design and follow up with the structural construction supervision during execution;
3. In case of interest, the work can be carried out by partner company specializing in earthquake-resistant work on prefabricated sheds;
4. Included in the design is the identification of the risk class, the asseveration of the class itself and the effectiveness of the intervention;
5. We can also support the company for construction management and testing activities in accordance with the approved project

The aim is to carry out a certified zero-impact safety retrofitting of the production activity by taking advantage of the new tax deduction tools offered by the 2019 Stability Law.