Sismabonus
Sismabonus: How to reduce expenses for seismic improvement interventionsOver the years, Seriana has reached a high level of specialization in seismic retrofitting for prefabricated industrial buildings. For this reason, the company has decided to exclusively focus on this type of structure.
Our company, always in line with changes in regulations and tax laws, is committed to ensuring that everyone is well informed about these updates, especially for a tax incentive that promotes seismic prevention.
In Italy, if you incur or have incurred costs, over the 2020 to 2021 period, for earthquake improvement work, you can take advantage of the:
When to access the Sismabonus
The eligible deduction, based on a maximum deductible expenditure of €96,000 per cadastral unit, will be recognized at a rate of 36% until 2025.
ATTENTION: In 2026 and 2027, the percentage will drop to 30%.
Eligible types of interventions
Eligible works are those on existing structures, as described by Italian building regulations (NTC 2018).
For example, improvement, adaptation, or local reinforcement interventions.
The document is specifically created for prefabricated buildings.
With the 2017 budget law, the government introduced the Sismabonus, aimed at encouraging seismic improvement and adaptation works for existing buildings.
Updates effective from 2025
With the closure of 2024, the Financial Law 2025 (Law no. 207/2024) was published on December 31, 2024, in the Official Gazette, containing several interesting tax-related updates effective from January 1, 2025.
For seismic risk reduction interventions and the adoption of seismic measures (which are not included in the Superbonus), as per Article 16 of Legislative Decree no. 63/2013 and Article 1, paragraph 37, letter b), Law no. 234/2021 (Financial Law 2022), and for the so-called “Sismabonus purchases” under paragraph 1-septies of Article 16, it is confirmed that the eligible deduction, based on the maximum deductible expenditure of €96,000 per year for each cadastral unit, will be:
In 2025, the following percentages will apply:
- 50% for expenses incurred by the owner/holder of the right to use the primary residence;
- 36% in all other cases;
In 2026 and 2027, the deduction will DECREASE and be recognized at the following rates:
- 36% for expenses incurred by the owner/holder of the right to use the primary residence;
- 30% in all other cases.
From the new wording of the law, it appears that the higher deduction percentage for primary residences will not apply to the holders of the residence or their cohabiting family members, who are therefore included in the “other cases”.
Additionally, Article 4-bis, paragraph 4, DL no. 39/2024 stipulates that, for expenses incurred in 2024 for “Sismabonus” interventions, the deduction must be spread over 10 annual installments (instead of 5).
Regulatory References
For more details, we recommend referring to the State Budget for the financial year 2025 and the multi-year budget for the 2025-2027 period MES 1330.
Sismabonus
Sismabonus: How to reduce expenses for seismic improvement interventions
Some frequently asked questions about the Sismabonus:
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In which seismic zones is the Sismabonus applicable?
Tax deductions are available for buildings located in seismic zones 1, 2, and 3.
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How to classify seismic risk before and after the intervention?
It is necessary to calculate the seismic classification before and after the intervention. Our advice is to contact us for a free preliminary inspection.
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What is the procedure for calculating the tax deduction?
It is necessary to calculate the seismic classification before and after the intervention. Again, we suggest contacting us for a free inspection.
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What will the deductible percentage be?
With the new regulations, calculating the deductible percentage may be complex. However, the deduction of up to 36% on a maximum deductible expenditure of €96,000 per cadastral unit is confirmed. For further information, we recommend discussing your specific situation with our experts.
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In how many years will the tax deduction be spread?
The deduction will be spread over 10 years following the intervention.
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Where is the deduction applied?
It is deducted from the gross IRES tax.
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Which companies can benefit from the deductions?
All companies, regardless of size, that have a title of use for the property (owner, tenant, etc.).
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Is there a specific procedure for applying or authorizing?
No, it is automatic. It is a tax credit.
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Methods for calculating seismic class?
There are two options: simplified and conventional.
For prefabricated concrete buildings, here’s how it works:
–Simplified: This method allows for automatic class improvement without seismic analysis, through local reinforcement (connecting structures and cladding panels), as well as possible adjustments to scaffolding and systems (if present and not seismically verified).
It is not possible to improve the class by two levels with this method and should be avoided unless in specific situations (e.g., a portion of a building in a complex).
–Conventional: This method is more accurate and uses software for modeling and analysis to assess the structural resistance according to current regulations.
The verification must be conducted both globally (through modeling) and locally, for structural connections. Missing or inadequate connections determine the current safety level of the structure.
This method allows for improving the seismic classification by two or more levels.
Now that you know all the details about the Sismabonus, discover the Seriana method for seismic retrofitting!
