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Do you live in an earthquake-prone area? Then the Sismabonus is the perfect solution to increase the safety of your home. This public incentive is designed specifically to reduce the risk of damage and collapse for homes in areas affected by frequent earthquake activity.
In this guide by Casavo, you will find all the information on how it works, how to obtain it, and how to combine Ecobonus and Sismabonus to increase the benefits.
The Sismabonus is a public contribution in the form of a tax deduction that allows you to recover part of the expenses incurred for works to reduce the risk of earthquake damage.
The works may involve upgrading to a higher seismic class. This classification was introduced with Ministerial Decree 65 of 2017 and provides for the division into eight bands for buildings based on the level of earthquake resistance, from G – the lowest – to A+ – the highest. To determine which level a building belongs to, you can use qualitative tables that contain some reference parameters, or a more accurate assessment of structural safety.
The main purpose of the Sismabonus is to contribute to safety and risk containment works according to the criteria established by this classification. You can request it on a maximum expenditure of 96,000 euros per real estate unit, for interventions carried out no earlier than 2017 and by 31 December 2024.
The amount of the overall deduction depends on the type of intervention carried out and the results obtained, and falls into one of these four hypotheses:
- a 50% cut if no improvement in the class is achieved;
- a 70% deduction for moving to the immediately higher category (for example moving from class D to C);
- a 80% discount for improving two classes (such as from D to B);
- the maximum reduction of 85% envisaged only for works in condominiums that involve the improvement of two classes.
The tax relief takes the form of a reduction in the IRPEF quota to be paid and is divided into five annual installments of equal amounts.
Let's take an example. For a single housing unit that improves its energy class by one level with a total expenditure of 50,000 euros, you get a deduction of 35,000 euros in five annual installments of 7,000 euros.
Ecobonus and Sismabonus to increase the benefits
If the works you carry out on your property also lead to an improvement in energy efficiency, you can access greater deductions by combining Ecobonus and Sismabonus. In particular:
- for works that guarantee the transition to a higher class and the increase in energy efficiency, the incentive rises to 80%;
- in the case of a jump of two categories, however, the discount increases to 85%.
The Ecobonus-Sismabonus combination is guaranteed on a maximum expenditure of 136,000 euros per real estate unit, with the deduction distributed over ten annual installments of the same amount.
What are the requirements to request the Sismabonus?
You can request the Sismabonus if your home is located in one of the zones Italy is classified as having a seismic risk, particularly in areas in bands 1 and 2, where the danger of strong tremors is high, or 3, which is slightly safer.
Italy is generally a country affected by frequent earthquakes, and consequently most of the national territory falls into these three categories. If you want to know which tax band the municipality in which your home is located falls into, you can consult the tables available on the Civil Protection website.
In addition to checking that your city falls into one of the three categories, also remember to make the payment for the work by postal or bank transfer, always including these three pieces of information:
- the reason for the transaction;
- your tax code or that of the person requesting the deduction;
- the IVA numberIVA or the tax code of the person receiving the payment.
Without these three pieces of information, the bank transfer is not valid for accessing the public incentive. As we have seen, by meeting these requirements, you obtain a tax deduction of between 50 and 80% of the expense, to be deducted in five annual installments from your tax return. Alternatively, you are entitled to choose the Earthquake Bonus credit transfer. As with the Superbonus 110, you can transfer your tax credit to the company carrying out the work or to a banking intermediary, receiving an immediate discount on the amount to be paid equal to the transferred credit.
If we return to our example of the 50,000 euro job with a 70% bonus, you will therefore transfer the benefit to the company in exchange for a 35,000 euro reduction on the invoice.
Earthquake bonus and Super Earthquake bonus at 110, what are the differences?
The 2020 Relaunch Decree also introduced the Super Earthquake Bonus, later confirmed by the 2022 budget law until 2025. This is a 110% deduction of the costs incurred for risk containment, without the need to obtain a seismic class upgrade. The permitted works include, among others:
- the strengthening of walls and connections, including through the introduction of chains, nails, and other tie rods;
- work on roofs and coverings to increase their load-bearing capacity and reduce the thrust and stresses on the walls;
- work to reinforce non-structural elements such as chimneys and false ceilings.
The planned interventions include a very wide range of hypotheses and, in fact, this institution is replacing the traditional Sismabonus due to its greater advantages.
A substantial difference compared to the traditional incentive is that the demolition and reconstruction of buildings or parts of them are included in the Super Sismabonus. It is therefore possible to activate the contribution to even completely rebuild a building to improve its safety. The project must always be configured as a renovation, however; never as a new construction. Therefore, you can also renovate an existing building from scratch, but not build one from scratch.
For the Super Sismabonus, the maximum expected expense is €96,000, which must always be repaid as a tax deduction in five installments. Let's return once again to our example of €50,000 in work. In this case, you receive a €55,000 tax relief to be deducted from your tax bill in five installments of €11,000. Alternatively, you can opt to transfer the Sismabonus credit and receive an immediate discount on your invoice.
With public aid, making a home in an earthquake-prone area safe is increasingly simple and convenient. If you're looking for a new home but are worried about the costs of safety, with Ecobonus, Sismabonus, and Super Sismabonus, you know you'll get the most at reduced or even zero prices. To find the perfect home for you, there's the Casavo's classifieds platform, with hundreds of carefully selected properties to make your dreams come true.
