Take action for adapt an existing building to the most recent anti-seismic regulations it is not only essential to guarantee the safety of people in the event of a telluric event, but it is also convenient in light of the Super Sismabonus at 110%.
Who can access the Sismabonus and for which interventions?
Le natural persons (therefore excluding companies) which are owners of residential properties may apply for the relief for anti-seismic restructuring interventions built on condominiums, after a positive vote by the condominium assembly, and on individual real estate units, whether they are first or second homes.
Such interventions may concern the complete demolition and reconstruction of the private building, interventions by improvement (designed to increase the pre-existing structural safety, especially of condominiums), interventions of riparazione on individual structural elements. Even the non-invasive seismic interventions like the one installing the device of seismic protection ISAAC are eligible.
The classic Sismabonus provided for a differentiation of the incentive percentages (from 50% to 85%) according to the seismic improvement classes. The new Super earthquake bonus provides for a 110% incentive for everyone seismic adjustment or improvement interventions.
The interventions must concern the homes found in the areas of the seismic risk map from 1 (high risk) to 3 (low risk). Therefore, buildings falling within the remaining risk zone 4 are excluded, where the possibility of seismic damage is low.
What are the documents required to access the anti-seismic renovation bonus?
I requested documents to guarantee the facilitation, they were defined by the Sismabonus Decree, updated by MIT with Ministerial Decree 329 of 6 August 2020 in implementation of Law 77/2020: it is technical documents drawn up and signed by the designer, the construction manager, the static tester and project status reports compiled by the designer.
How is the cost of the intervention facilitated?
The Super Sismabonus consists of a personal income tax deduction equal to 110% of the cost of the intervention up to an amount maximum expenditure of € 96.000,00.
You can opt for thedirect access to the facility: in this case the full amount of the work will be paid, which will be returned to 110% in five years in tax returns. Alternatively, the discount directly on the invoice: credit tax of 110% is like that recognized to businesses service providers and always reimbursed in 5 years.
Finally you can choose to assign the credit to the company who carried out the work: in this way you are sure to be able to take advantage of the tax deductions without the need to advance the entire sum requested for the work.