The Sismabonus is the tax incentive recognized to taxpayers who incur expenses for the building renovation or extraordinary maintenance of their home.
The list of works included in building renovation is indicated in Consolidated Law on construction (Presidential Decree 380 of 6 June 2001, article 3, paragraph 1, letter d).
Specifically, these are the costs borne by the taxpayer to implement the structural and technological innovations necessary for theadaptation of the building to anti-seismic regulations.
Interventions aimed at also entitle the Sismabonus restoration of buildingsor parts of them, collapsed or demolished.
The measure of the Sismabonus
The Sismabonus until 2023, i.e. for expenses incurred up to 12/31/2023, consisted of a Irpef deduction of 50% which increased to80% if the works carried out made it possible to obtain a lower risk class.
This percentage further rose to 85% if the works carried out allowed the building to obtain 2 lower risk classes.
The maximum spending limit for a single housing unit is divided as follows:
- 136 thousand euros for works carried out on common parts of the condominium and the deduction is spread over 10 installments or 10 financial years;
- 96 thousand euro when it comes to interventions carried out on individual housing units. In this case the period of time over which the Irpef deduction is distributed is 5 years.
From 1 January 2024 the percentages are as follows:
- deduction of 50% for individual real estate units
- deduction of 70% for individual real estate units, if they move to a lower risk class
- deduction of 80% for individual real estate units, if you move to 2 lower risk classes
- deduction of 75% for condominium buildings, if you move to a lower risk class
- deduction of 85% for condominium buildings, if you move to 2 lower risk classes
Below is what has been confirmed to date for the expenses incurred in 2025:
- 75% deduction for interventions that reduce seismic risk to a lower class;
- 80% in the case of interventions that bring the seismic risk to two lower classes;
- 85% for works that reduce seismic risk to three lower classes.
Design costs, certification costs and stamp duty can also be deducted.
The works included in the Sismabonus
The Sismabonus is recognized if the interventions affect a property located in a level 1, 2 and 3 seismic area and lead to the recovery of 1 or 2 classes.
The types of interventions eligible for the Sismabonus are therefore the following.
Consolidation of the walls: it can be achieved through the injection of mortars or epoxy resins, with the restoration of cracks or lesions present in the walls, strengthening them with the application of carbon or steel bars, anchoring the roofing structure with the perimeter walls, bandaging the curtain wall with special fabrics to prevent bulging and finally with the introduction of steel slats.
Another effective measure is the inclusion of carbon fiber reinforcements as they increase the loads of the structure without increasing its weight and volume.
The reinforcement of structures in reinforced concrete guarantees the stability of the property, therefore, it certainly falls within the Sismabonus.
The works dedicated to restoration of damaged or collapsed parts of the building: these are interventions that support the structure, and therefore the tightness, of the damaged building which, despite already having a reasonable anti-seismic system, like everything else is subject to the wear and tear of time and to the action of humidity. In this case, the aim of the work is to restore its structure to its pre-damage conditions.
Improvement of resilience that is, the resistance and adaptability of the property to the external environment. The expenses incurred for a building that has not suffered damage are also included in the Sismabonus.
Interventions on roofs in order to increase load-bearing capacity or reduce weight on the foundations.
Works aimed at consolidating for prevent collapses due to an earthquake swarm. This involves, for example, the insertion of chains or tie rods between masonry works or floors.
The demolition and reconstruction of damaged buildings, whether used as private homes or intended for production activities, provided that such interventions fall within those specified in Revenue Agency resolution no. 34/E of 27 April 2018 regarding the conservation of the building heritage.
Who can take advantage of the Sismabonus?
The subjects who can access the Sismabonus are the following:
- owners and naked owners
- holders of a real right of enjoyment (usufruct, use, residence or surface)
- borrowers and tenants
- cooperative members
- individual entrepreneurs, limited to properties used for productive activities
- simple companies, in general partnerships, in limited partnerships and subject to these equivalents and family businesses
- Autonomous social housing institutions and similar institutions
- cohabiting family member of the owner or keeper of the property subject to the intervention (the spouse, relatives within the third degree and relatives within the second degree)
- the separated spouse assignee of the property registered to the other spouse
- component in the field of civil union
- cohabitant more uxorio even if not owner of the property being renovated. These taxpayers can deduct the expenses if they actually incurred them.
Documentation necessary to be entitled to the Sismabonus tax deduction
To be able to take advantage of the Sismabonus and exercise the right to the Irpef deduction in the annual tax return, you must be in possession of all the documentation required for this type of building renovation.
First of all, it is essential to respect the following instructions regarding the terms of payment of expenses:
It is mandatory to carry out each payment by bank or postal transfer, which contains these data:
- the reason for the payment,
- the Tax Code of the beneficiary of the deduction (i.e. the taxpayer who is bearing the expenses),
- the VAT number or the Tax Code of the beneficiary of the transfer (the person who issued the relevant invoice or tax receipt and who carried out the works).
This point should absolutely not be underestimated, in fact, in the absence of these requirements the payment is not considered valid by the Revenue Agency for the purposes of tax deduction.
You must then be in possession of the receipt certifying the advance payment communication to the ASL regarding the estimated works.
The right to the Sismabonus also lapses in the event that workplace safety regulations are violated or contributory obligations are not respected and naturally if the certifications of costs incurred are found to be false.
Another fundamental step is obtaining thesworn statement by a qualified technician who must certify the new seismic risk class reached by the property following the works carried out.
The certification must also be attached to the practice, always issued by a qualified technician, which reports the original risk class of the propertytherefore before the interventions for which the Sismabonus is now requested, and which also indicates the amount achievable following the execution of the planned intervention.
This is to verify the congruity between the project/expenditure estimates and the final result/invoices deducted.
It is also necessary tocertificate of conformity of the works carried out which must be attached to the project as filed and certified by the technician.
The taxpayer must possess the administrative authorizations which detail the nature of the works and the start date of the same. Alternatively, a declaration in lieu of the affidavit, which certifies the start date of the works and the percentage of deductibility of the expenses incurred.
Naturally, invoices or tax receipts issued by the companies and/or professionals who carried out the work as well as the related professional services cannot be missing. in this regard, it is essential that each invoice is complete with all the data of the supplier, the customer (i.e. the beneficiary of the Sismabonus) and that in the descriptive part the services performed are indicated in detail complete with indication of the data that identifies the property subject to the interventions.
Also required:
- self-certification certifying that the amount of expenses on which the deduction is calculated does not exceed the maximum allowed limit;
- declaration from the condominium administrator certifying that he has fulfilled all obligations established by law to access the Sismabonus.
Credit transfer and invoice discount?
The two options created with the 110% Superbonus, i.e. the transfer of credit and the invoice discount, also apply to expenses incurred in 2024 but with the limitations established by Legislative Decree 11/2023 and Legislative Decree 39/2024.
From 01/01/2024 it is possible to take advantage of these options provided that:
- by the date of entry into force of Legislative Decree 11/2023, the meeting resolution and the CILAS (i.e. the sworn Superbonus notice of commencement of works) have been presented;
- as of March 30, 2024, the CILAS has been presented and, for condominiums, the resolution to approve the works has also been adopted and the application to obtain the qualification has been presented (in the case of demolition and reconstruction).
Super-Earthquake Bonus 2024
The Super-Sismabonus gives the right to the Irpef deduction of 85% for expenses aimed at carrying out joint seismic and energy interventions. For all expenses made up to 31 December 2025 the taxpayer will be able to use the bonus in question with the deduction of the Superbonus.
Interventions aimed at reducing seismic risk can benefit from the Superbonus without having to be combined with other interventions.
Interventions aimed at reducing seismic risk carried out can benefit from the Super-SismaBonus:
- from condominiums
- by natural persons for interventions carried out on buildings consisting of two to four distinctly stacked real estate units, even if owned by a single owner or co-owned by several natural persons (mini-condominiums)
- by non-profit organisations, voluntary organisations, social promotion associations
Below are the deduction percentages due:
- 70% for expenses incurred until 31 December 2024
- 65% for expenses incurred until 31 December 2025
L'maximum amount that can be deducted for a single housing unit is 96 thousand euros.
If the anti-seismic interventions are carried out on common parts of the condominium and take place together with energy requalification works, further incentives are provided:
- 80% deduction if you move to a lower risk class
- 85% deduction if 2 lower risk classes are obtained
In this case, the maximum spending limit is higher, 136 thousand. The deduction is divided into 10 installments.
The first condition for being entitled to these deductions is linked to the location of the buildings which must be located in municipalities in level 1, 2 and 3 seismic zones.
