SISMABONUS the procedures to be realize
CED INGEGNERIA activities for the seismic classification of buildings that are 100% tax deductible (it is not essential to carry out the planned interventions)
WHAT IS SISMABONUS?
Taxpayers who carry out interventions for the adoption of anti-seismic measures can take advantage of tax deductions from income taxes, recoverable in 5 years:
- Up to 80% for: homes (first and second home) and buildings used for productive activity
- Up to 85% for: common parts of condominiums
WHAT INTERVENTIONS CONCERN THE SISMABONUS
| Type of intervention | Expense deduction | |
| Earthquake Bonus | Seismic upgrading of buildings in zones 1 and 2 | 50% |
| New Sismabonus
(households and firms) |
Interventions to reduce the seismic risk of buildings in zones 1, 2 and 3 | 70%: if the interventions lead to the passage of a lower class 80%: if the passage is of two classes |
| Sismabonus condominiums | Seismic risk reduction interventions carried out on the common parts of the condominiums and on the entire building | 75%: if the interventions lead to the passage of a lower class 85%: if the passage is of two classes |
THE PROCEDURES TO BE REALIZE
CED INGEGNERIA
- Determines the seismic classification of the building before and after the intervention (100% deduction for the costs of seismic diagnosis of buildings)
- Design structural reinforcements
- Control the execution of work
- Draws up the asseveration of sismabonus at the end of works (certifies that the works have been carried out in accordance with the project).
In the declaration of Sismabonus asseveration prepared by CED INGEGNERIA the details of the complaint to the Civil Engineers to which the asseveration refers are indicated.
CONTRACTOR
Invoices related to seismic improvement or adaptation activities.
CLIENT
Payment of invoices by bank transfer with reason of improvement activities or seismic adaptation;
- To benefit from the Sismabonus facilitation, the property must be located within zone 1, 2 or 3 and that the adaptation works are such as to determine a reduction in the seismic risk of 1 or 2 classes. Therefore, as greater is the reduction of earthquake danger, as greater is the usable deduction, since if the risk of reducing 1 class, a deduction equal to 70% is due, while if it is reduced by 2 classes, the deduction is equal to 80%.
- The maximum expenditure that can be separated must not exceed 96,000 euros, including expenses incurred for the classification and seismic verification of buildings. (technical expenses)
- When declaring income, the client deducts from the taxes to be paid an amount ranging from 50% to 80% of the costs incurred, depending on the seismic improvement obtained, diluted in 5 annual instalments.
