from www.guidaxcasa.it
Following several comments on the blog, I directly consulted the Revenue Agency for some clarification on the seismic bonus. Here are the answers.
Sismabonus for anti-seismic retrofitting interventions
Among the tax deductions for construction work on the existing building stock, the one called sismabonus is intended for anti-seismic adaptation interventions.
An anti-seismic retrofitting intervention consists of bringing an existing building to the same level of safety required by the Technical Standards for Construction to new buildings.
Among the anti-seismic retrofitting interventions we can distinguish two main categories:
• those aimed at increasing the resistance capacity, such as the construction of reinforced concrete partitions, steel braces, jackets (in reinforced concrete or steel) on pillars or walls, plating and banding in fiber-reinforced
materials• those aimed at reducing demand, i.e. the impact of the earthquake on the structures of the building, such as dissipative bracing or seismic isolation systems applied to the base of the building.
This type of intervention is unfortunately in most cases optional for property owners, while it is mandatory only in the case of:
• elevation
• expansion through structurally connected
works• structural changes in class or intended use.
What does the seismic bonus consist of?
The incentives for anti-seismic adaptation, following the earthquakes that hit Central Italy last year, have undergone significant changes defined by the latest Stability Law.
In 2016, two tax breaks were in force for those who carried out seismic retrofitting interventions:
• the 50% deduction applicable throughout Italy
• the 65% deduction applicable only in seismic zone 1 or 2.
In fact, anti-seismic adaptation measures are part of extraordinary maintenance, building renovation or restoration interventions, so they are always eligible for the 50% deduction.
The only limitation of these deductions was that they only concerned the housing stock.
From January 1, 2017, however, the incentives vary from 50% to 85%, based on the improvement achieved by the buildings with the adaptation interventions.
The interventions must be carried out in zones 1, 2 and 3 by 31 December 2021. The maximum expenditure ceiling is 96,000 euros for each real estate unit and the deduction is divided into 5 annual installments of the same amount.
The following rates are provided for private properties:
• 50% for interventions that do not involve a change in the risk
class• 70% for interventions that involve the improvement of one risk
class• 80% for interventions that involve the improvement of two risk classes.
The following rates are provided for condominiums:
• 50% for interventions that do not involve a change in the risk
class• 75% for interventions that involve the improvement of a risk class of the entire building
• 85% for interventions that involve the improvement of two risk classes of the entire building.
The seismic classification of buildings for the seismic bonus
But what are seismic risk classes? The Budget Law established that, by 28 February 2017, the Ministry of Infrastructure established the Guidelines for the seismic classification of buildings.
On the very last day, Minister Delrio signed the relative decree, for which the Guidelines have been in force since 1 March.
The document identifies 8 risk classes, from A+ to G, which indicate:
• the risk to which the building is subjected in the event of a seismic
event• the way in which it responds to such an event.
The tool will make it possible to measure the degree of seismic improvement not only from a structural point of view, but also from an economic one. In fact, it will be possible to estimate the costs necessary to repair the damage caused by an earthquake.
The Guidelines also contain the necessary information for technicians to certify the improvements obtained with an adaptation intervention.
This measurement is important because it is the one on which the level of the incentive will depend.
Who can take advantage of the seismic bonus?
The following can take advantage of the seismic bonus for seismic retrofitting interventions:
• natural persons subject to IRPEF
• condominiums
• companies subject to IRES taxpayers.
These subjects can be owners of the property or hold it on the basis of other suitable titles, such as:
• lease
contract • right of use or habitation
• usufruct
• bare ownership
• loan for use.
In the case of homes, cohabiting family members of the entitled person can also take advantage of the bonus.
In all cases, an essential condition for benefiting from the incentive is that the applicant has incurred the expenses he intends to deduct.
Incapable condominiums can assign the credit to the companies that carried out the work or to private individuals. They cannot sell it to banks and financial intermediaries.
Which jobs can take advantage of the seismic bonus?
The works eligible for aid are those related to the execution of works for static safety.
These interventions must therefore be carried out on the structural parts of the buildings and, in the case of structurally connected buildings, on the entire complex.
In historic centers, they must be built on the basis of a unitary program and not on a single real estate unit.
It is important to specify that the interventions must be of a preventive nature, i.e. post-earthquake reconstruction interventions are not included among them. For the latter, of course, aid and incentives designed ad hoc have been provided.
Following some comments on the blog, I contacted the Revenue Agency directly via email for some clarifications.
I asked if the increased deduction for improvement of the risk class applies only to structural works or to all those necessary for the completion of the work.
This is how the Agency replied: If the works to complete the work are closely related to the structural works for the improvement of the risk class, they can access the increased deduction.
Other expenses eligible for the seismic bonus
Among the deductible expenses there are obviously also those for related professional services, such as:
• costs for inspections and appraisals
• project of the intervention to be carried out
• drafting of the documents necessary for the relevant authorization
• seismic classification and verification.
I asked the AdE if the technical expenses are deductible even if it is decided not to do the work anymore.
This is the answer: the expenses that can benefit from the deduction are those relating to work carried out.
Of course, expenses incurred for the purchase of materials and those paid for any municipal charges, taxes and fees are also deductible.
What to do to take advantage of the sismabonus
The procedure to be followed to obtain tax benefits is the same as for the 50% deduction.
Therefore, it is necessary to:
• indicate the cadastral data of the property subject to the intervention in the following
year’s tax return• make payments only by bank transfer.
It is also necessary to keep the documentation to be shown in the event of any checks by the Revenue Agency:
• authorization titles necessary for the intervention
• copy of bank transfers and invoices• IMU
receipts
• shareholders’ resolution approving the intervention in the case of condominium works and millesimal table of allocation of expenses
• preliminary ASL notification when required by law.
Source: ediltecnico.it
The Sismabonus will allow the 70% deduction only by intervening on the structure, prefabricated elements, plants and machinery. Delrio signed the decree. From 1 March 2017 it is possible to take advantage of the incentives. However, the operating instructions of the Revenue Agency for citizens, professionals and businesses are missing. Click here to download the Decree. Click here to download the Guidelines instead.
With the approval of the 2017 Finance Law, the Sisma Bonus was extended to 2021. Depending on the intervention, the deductions are 50-70-80% for houses; 50-75-85% for condominiums.
Basically, the benefit is 50% over five years, from 1 January 2017 to 31 December 2021. In the case of interventions that lead to a lower risk class:
– 70% and 80% in the case of transition to one or two lower risk classes,
– 75 and 85% if the interventions concern the common parts of condominium buildings.
Two important innovations are proposed:
– apply the direct discount to all owners of condominium apartments, whether they are inadequate or not
– even the part of the 35% to be paid by private individuals would be advanced by the fund through the Esco, and repaying itself with energy savings on future bills.
Second homes, condominiums and local authorities will also benefit from the Sismabonus, which will have to secure public buildings.
The building file after the initial enthusiasm seems to have been set aside.
Sismabonus and Casa Italia
There is often confusion between Sismabonus and Casa Italia, which are actually two distinct things. We take advantage of this to clarify. On 6 September, the first meeting was held for Casa Italia and for the creation of a Department for Prevention coordinated by the Rector of the Politecnico di Milano, Giovanni Azzone, to guide the country in the implementation of an organic plan for prevention and safety, seismic prevention, prevention of hydrogeological instability, protection of cultural heritage, seismic adaptation of buildings, schools and suburbs.
Casa Italia has nothing to do with post-earthquake reconstruction, the Sismabonus is the set of incentives for the anti-seismic adaptation of buildings. The goal of Casa Italia is to create a department at the Presidency of the Council of Ministers that deals with prevention on the Italian territory and prevent other earthquakes from becoming tragedies.
To start, the Casa Italia plan will be able to count on about 12 billion euros. It will start from the resources already allocated for hydrogeological instability (5 billion), schools (5 billion), culture (one billion) and suburbs (700 million).
“After this first round of the table, a work plan will certainly be made, there will certainly be an interlocution with Renzo Piano because one of the things that runs through all the issues on which we will intervene is the quality of living. We must ensure that interventions are as least invasive as possible on people’s lives. And on this Renzo Piano’s contribution of ideas is fundamental”.
Municipalities and Provinces have shown full sharing of the objectives of Casa Italia, as well as representatives of the world of research and professions.
The 2017 Italian seismic map
By clicking on the map you get the 2016 Italian seismic map, with the Italian seismic classification, of the entire national territory:
Consult the interactive map where you can find your municipality.
Download the guide to the Civil Protection map here.
Seismic hazard areas
The seismic classification of Italy carried out by Ordinance 3274/2003 eliminates the “unclassified” category and introduces four areas of decreasing seismic hazard:
Zone 1 – It is the most dangerous area, where strong earthquakes can occur (it is part of the 65% deduction for seismic adaptation of existing buildings)
Zone 2 – In the municipalities included in this area, fairly strong earthquakes can occur (it is part of the 65% seismic adaptation deduction)
Zone 3 – Municipalities in this zone may be subject to modest shaking
Zone 4 – This is the least dangerous area
You can browse the interactive seismic hazard map of the Italian territory of the Institute of Geophysics and Volcanology: you can modify it according to the shaking parameter, probability in 50 years, percentile, spectral period (sec).
Seismic classification Municipality by municipality
To help our readers quickly identify in which seismic hazard zone their municipality of residence is located, and therefore understand whether or not you are entitled to the 65% deduction for seismic retrofitting interventions, we provide the complete list of all Italian municipalities with their classification, updated to 2015.
Seismic classification of Italian municipalities (the last published by the Civil Protection, updated to 2015).
