OK to the Sismabonus Purchases for properties that have only completed the structural works at the time of sale


Emma Potter

Who is entitled to the Sismabonus Purchasing?

According to law decree n. 63/2013the deduction is available to buyers of real estate units within buildings undergoing demolition and reconstruction, with the aim of reduce the seismic risk by one or two classes. The extent of the relief varies from 75% to 85% of the price of the real estate unit, up to one maximum of 96,000 eurosdepending on seismic risk reduction achieved.

The Sismabonus Purchases deduction applies to expenses incurred by 31 December 2024.

Yes to the Sismabonus Purchases for properties that are available for sale only the structural work was completed

The clarification from the Revenue Agency responds to the doubt whether it is possible to take advantage of the deduction in the case of the purchase of properties, by 31 December 2024, which at the time of sale have only the structural work was completed. This detail is fundamental, as it highlights flexibility in the application of the bonus, recognizing the importance of structural safety with respect to the aesthetic completion of the property.

Two essential requirements emerge for access to the benefit: the certified reduction of one or two classes of seismic riskcompliant witharticle 3 of the decree of the Ministry of Infrastructure and Transport n. 58/2017and the signing of the deed of sale within the validity period of the relief.

The resolution highlights theirrelevance of completion of finishing works and of provisional cadastral classification of the real estate unit to benefit from the deduction.

OK discount and transfer with title presented by 16 February 2023

Also interesting is the possibility of continuing to opt for the discount on the invoice or the transfer of credit, despite the general block of these options, provided that the request for the qualification for building works has been presented by February 16, 2023as indicated in circular no. 27/E/2023.