Safety Interventions
Sismabonus
A tax incentive that allows for the implementation of interventions aimed at making buildings safer.
Super Sismabonus
What is it?
The Super Sismabonus is a special tax incentive measure that allows for interventions aimed at increasing safety margins and structurally consolidating of buildings located in seismic zones 1, 2, and 3.
This incentive applies to expenses incurred from July 1, 2020 to December 31, 2023, and offers the possibility of deducting 110% of the expenses, divided into five equal annual installments. For the expenses incurred in 2022, the deduction will be divided into four equal annual installments. The maximum amount eligible for this benefit is 96.000 euros. All information and regulatory updates can be found on the Agenzia delle Entrate website at the following link: [Agenzia delle Entrate Superbonus 110%].
Who is entitled to the SismaBonus deduction?
The beneficiaries of the Sismabonus deduction include both individual income tax (IRPEF) and corporate income tax (IRES) taxpayers who own the property being renovated, as well as those who use the property and incur the expenses. It is important to note that there is no limit on the number of units for which the deduction can be claimed.
The Relaunch Decree also offers the possibility of replacing the deduction with an invoice discount provided by the suppliers of goods and services, or with a transfer of credit equal to the amount of the deduction.