Sismabonus – let’s understand each other well!

6 April 2021

2020 Relaunch Decree

Those who intend to buy a house in seismic zones 1, 2 and 3 subject to demolition and reconstruction by companies, will be able to access a discount that goes from the ordinary 85% to 110%. These concessions will be valid for the purchase of earthquake-proof houses with a deed of sale stipulated between 01 January 2017 and 31 December 2021. With the response to question no. 325/2020, the Revenue Agency has clarified that the Sismabonus purchase is up to 110% even if the compromise dates back to previous years. The actual sale / delivery of the demolished and rebuilt property must however take place within the time window of validity of the deduction (18 months from the end of the works).

The maximum spending ceiling on which to calculate the bonus for earthquake-resistant houses, equal to 96,000 euros, remains unchanged. However, the Superbonus will allow you to save a sum of € 105,600, instead of the ordinary maximum amount of the Sismabonus home purchase of € 81,600.

In addition, the Furniture Bonus for the purchase of large appliances with which to furnish them and improve their energy efficiency is also part of the Sismabonus for the purchase of earthquake-resistant houses.

What are the requirements to access the Sismabonus

Beyond the location in seismic risk areas 1, 2 or 3, in order to access the Sismabonus purchase of anti-seismic houses, the property purchased must:

  • be a demolished and rebuilt building. The bonus is also valid in the event of a volumetric variation with respect to the existing building.
  • having been subjected to generic anti-seismic interventions with a reduction of one or two classes of seismic risk. These interventions must be carried out by construction or real estate renovation companies, which provide, within 18 months from the date of completion of the works, for the subsequent sale of the property.

As for the subjects participating in the anti-seismic house purchase, to be eligible for the bonus it is necessary that:

  • the future purchaser of the anti-seismic property is either an IRPEF subject or an IRES subject
  • the seller of the property is a construction or real estate renovation company that carries out the work directly. Also included are real estate companies that entrust works under contract as long as they also have the construction and renovation of properties in the corporate purpose.

Documents required to access the bonus for the purchase of anti-seismic houses

To access the bonus, the buyer must have and keep the following documentation:

  • deed of purchase of the property;
  • documentation showing:
  • the type of intervention carried out;
  • the seismic area in which the property is located;
  • the date of completion of the works;
  • the effectiveness of interventions aimed at reducing the seismic risk.

Buying anti-seismic houses deduction: how it works.

As for the rest of the Superbonus 110 interventions, the taxpayer can choose whether to claim the 110% deduction on the expenses incurred in the tax return, or to opt for the assignment of the credit or the discount on the invoice.

The refund of 110% in the tax return is spread in 5 annual installments. The first installment will arrive only when the work is finished. Even the amounts paid as a deposit are deductible, provided that the preliminary sale is registered by the date of presentation of the tax return in which the deduction is to be claimed. In addition, the work on the entire building must also be completed by this date.

If, on the other hand, you are thinking of the discount on the invoice or the assignment of credit, the following requirements must be completed:

  • Obtain the compliance visa certifying the presence of the requirements to be able to benefit from the maxi deduction
  • Request the certification by the qualified professional (engineers, surveyors, architects or industrial experts) of the presence of the technical requirements necessary for the intervention, as well as the appropriateness of the expenses incurred for these renovations.

Furthermore, as regards the discount on the invoice, the company is not obliged to accept the request presented by the customer.

Before the entry into force of the changes introduced with the Relaunch Decree, the assignment of credit could only be made in favor of the construction company or other private entities; now it is instead possible to assign credit also to credit institutions or financial intermediaries.

Sismabonus 2021: what the new Budget Law provides

The law of 30 December 2020, n. 178, or the 2021 Budget Law, provides for an extension of the time horizon in order to take advantage of the 110% house purchase Sismabonus until 30 June 2022.

To benefit from the Superbonus for the purchase of earthquake-resistant houses, it is necessary that the requirements seen above exist in the period of validity of the law and that the purchase deed relating to the properties subject to the works is stipulated by 30 June 2022.

Furthermore, buyers will be able to take advantage of the deduction for advances paid from 1 July 2020 provided that the preliminary purchase is registered and that the deed is signed by 30 June 2022.

The law was approved in the Senate but the effectiveness of the extension of the Superbonus is subject to final approval by the Council of the European Union.

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