+39 06 36010314 sismabonus@studiosperi.it Download Area TAX DEDUCTIONS Taxpayers who carry out interventions for the adoption of anti-seismic measures on buildings can deduct a part of the expenses incurred from income taxes. The deduction can be requested for the sums spent during the year and can be sold if related to interventions carried out on common parts of condominium buildings. The percentage of deduction and the rules for using it are different depending on the year in which the expense is made. Higher deductions are granted when the implementation of the interventions results in a reduction of the seismic risk. EARTHQUAKE BONUS, WHAT IS IT? Is your home a safe place? Does your condominium have any renovations planned? Why not check the conditions of your building before any critical issues arise? Seismic verification is the new frontier for housing safety, especially for those buildings that have not had adequate maintenance. Today with the Sisma bonus you have the opportunity to meet these needs by taking advantage of important tax deductions. The Sisma bonus is a tax advantage that allows individuals (individuals, partnerships, individual entrepreneurs, professionals) and companies (joint stock companies and entities) to deduct part of the expenses incurred from IRPEF or IRES 1 January 2017 to 31 December 2021 - for the analysis aimed at the static safety interventions of homes and buildings for production purposes. WHO CAN USE IT? Both natural persons (IRPEF subjects) and companies (IRES subjects who bear the costs for the verification activity and for any safety and / or restructuring interventions) can take advantage of the benefit. As per the decree, here is a list of the main types of subjects to whom the bonus is addressed: owner or naked owner; holder of a real right of enjoyment; borrower (with the owner's consent); lessee or leased user (with the owner's consent); family member cohabiting with the owner or holder and the cohabitant who is neither owner nor holder of a loan agreement (only for residential properties); buyer of the property (subject to redevelopment) for the residual deductions; IACP and other entities with cooperative statute SGR, an asset management company TYPES OF INTERVENTION You will be able to deduct the costs for static safety interventions. In addition to the expenses necessary for the execution of the works, for the purposes of the deduction it is also possible to consider: design costs; expenses for the purchase of materials; remuneration paid for the report on the compliance of the works with the laws in force; expenses for carrying out appraisals and inspections; value added tax (when it constitutes a cost), stamp duty and fees paid for concessions, authorizations and notifications of commencement of works; infrastructure costs; any other costs strictly connected to the implementation of the interventions. HOW MUCH YOU CAN DEDUCT structural interventions without improvement of seismic class for interventions that reduce the seismic risk of 1 class * for interventions that reduce the seismic risk of 2 classes * A deduction equal to: for interventions that reduce the seismic risk of 1 class ** for interventions that reduce the seismic risk of 2 classes ** * expenses incurred up to a maximum of 96,000 euros per property unit ** delle spese sostenute sino ad un massimo di 96.000 euro moltiplicato per il numero delle unità immobiliari dell’edificio Il limite di spesa agevolato è 96.000 euro per unità immobiliare, per ogni anno. In caso di prosecuzione in più anni dello stesso intervento, nel calcolo del limite dei 96.000 euro si devono considerare le spese sostenute in anni precedenti per le quali si è già fruito della detrazione. La Circolare n.7/E del 27 aprile 2018 ha chiarito che il limite di spesa massimo dei 96.000 euro va riferito ad ogni singola unità immobiliare e a ciascuna delle relative pertinenze, in caso di interventi realizzati sulle parti comuni di un edificio condominiale. Ad esempio, nel caso in cui il fabbricato sia composto da 5 unità immobiliari e 3 pertinenze autonomamente accatastate, la detrazione andrà calcolata su un importo massimo di spesa pari a 768.000 euro (96.000 euro x 8 unità), da attribuire ai vari condòmini in base ai millesimi di proprietà. For further information or questions, please fill out the form or call us directly at +39 06 36010314 sismabonus-speri.it is a brand of Studio SPERI engineering company srl leader in seismic design and verification that has been operating for over 40 years in Italy and abroad. VAT number: 01980341000 Lungotevere delle Navi 19, 00196, Rome Mon - Fri 9.00 - 17.00 sismabonus@studiosperi.it +39 06 36010314