The Sismabonus will be extended until 2027, but the extension introduced by the 2025 budget bill includes some significant changes. These concern both the anti-seismic safety works of buildings and the incentives for the purchase of anti-seismic properties.
The measure aims to continue support for seismic risk reduction in Italy, but with decreasing rates and new criteria based on taxpayers’ income.
Let’s see together what the main innovations are and how they can impact those who plan structural interventions or intend to purchase an anti-seismic property.
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Sismabonus for works: progressive reductions in rates
Starting from 2025, deductions for anti-seismic safety works will be structured with fixed and decreasing rates. The bonus will be 50% for work carried out on first homes, but will drop to 36% for non-residential properties or different from the first home.
In the following two years, i.e. in 2026 and 2027, these rates will be further reduced to 36% for first homes and others 30% for other types of properties.
This progressive approach represents a substantial change compared to the incentives currently in force, with the aim of gradually reducing state financial support while keeping benefits accessible. For those who are considering anti-seismic works, this means that acting now could guarantee greater tax savings compared to subsequent years.
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Spending limits and personalized increases for lower incomes
For the calculation of deductions, the maximum spending limit remains set at 96,000 euros for taxpayers with incomes up to 75,000 euros. However, for those who exceed this threshold, “personalization” criteria for the tax benefit have been introduced: the deductions will be proportional to variables such as the number of dependent children and the presence of children with disabilities.
This allows large families or families with particular needs to receive more adequate support to cover the costs of anti-seismic safety measures.
The measure, which takes into account the economic capacity of the family unitis a step towards a more equitable distribution of benefits. This type of personalization of benefits could further incentivize families to undertake safety measures, particularly those who are most vulnerable or have a greater need for financial support.
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Sismabonus purchases: differentiated rates
The deduction for the purchase of earthquake-proof properties, provided for in seismic risk areas 1, 2 and 3, will follow the same logic as the decreasing rates established for works. Buying one first house will have a 50% deduction in 2025, while for properties for other uses the percentage will drop to 36%.
For the years 2026 and 2027, the rates will be 36% for first homes and 30% for others.
This benefit is accessible for properties rebuilt with anti-seismic criteria and sold within 30 months of completion of the worksaims to stimulate demand for safe properties in seismic risk areas. Unlike in the past, to obtain the bonus it will not be necessary to demonstrate an improvement in the seismic class: it will be sufficient that the property complies with the anti-seismic construction requirements.
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Concessions without the need to improve the seismic class
Until the end of 2024, the Sismabonus provides variable rates from 70% to 85%depending on the improvement of the seismic risk class. From 2025, however, it will be possible to access the bonus even without obtaining a seismic class upgrade.
This represents a significant simplification for taxpayers, who will also be able to obtain deductions for interventions that improve the structure without changing the risk classification.
The removal of the seismic class improvement requirement could make the bonus for small consolidation interventions more accessible and stimulate the safety of properties that require maintenance, but which do not aim for a radical change in their seismic resistance.