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Incentives for anti-seismic adaptation

Incentives for anti-seismic adaptation

Incentives for anti-seismic adaptation: requirements to obtain it, how to request the bonus earthquake and what changes with the new 2017 Budget Law.

Following the recent seismic activities that hit various areas of our country, the 2017 Budget Law introduced important ones incentives for anti-seismic retrofitting (better known by the term Earthquake-bonus).

Let's find out, in this article, how the tax deduction for seismic adaptationalso calledbonus earthquake.

Seismic measures deduction 65

The incentives for anti-seismic retrofitting are directly related to the bonus for energy efficiency (also said deduction 65or eco-bonus).

L'65% ecobonuswas reconfirmed until 2021 (for another 5 years starting from 2017). As for interventions on condominiums, the percentage of the tax discount rises to 75%. In short, all those who invest in construction works that improve the energy efficiency of buildings will be able to enjoy important deductions for personal income tax.

In fact, initially the interventions of anti-seismic renovation they were included among the works that guaranteed eco-bonuses. Today, due to the recent seismic activities that have deeply affected the regions of central Italy, the Government has decided to increase the concessionsfor citizens who incur expenses for works edili of antisismico adaptation of real estate.

With the new ones incentives for anti-seismic adaptation in fact it will be possible to benefit from IRPEF tax deductions up to 85% of the costs incurred.

2017 seismic adjustment tax deduction: how it works

Unlike the tax deduction for anti-seismic adaptation 2016, starting from 1 January 2017, the incentive tax credit will be paid over 5 years (no longer 10).

Incentives for anti-seismic adaptation: requirements

Here is a summary of what the requirements to apply for the 2017 bonus earthquake

  • First of all, the seismic adaptation interventions must be carried out between 1 January 2017 and 31 December 2021
  • Restructuring interventions must determine a reduction in seismic risk (of at least 1-2 classes), the higher the reduction, the higher the percentage of the deduction.
  • The maximum deductible spending ceiling is 96,000 euros (just like the restructuring bonus).
  • The properties for which the subsidy is requested must be located in zones 1-2-3 considered to be at high seismic risk (based on what is stated inOrdinance n. 3274 of 20 March 2003 of the Council of Ministers.).

How to obtain the IRPEF tax deduction for anti-seismic adaptation interventions

To obtain the tax deduction in the event of an anti-seismic renovation, the procedure to follow is the same as for tax deductionsrenovations. In practice, it is sufficient to indicate, in the tax return, the interventions carried out.
Among the data to report and the documents to attach we recall:

  • The details of the company that dealt with the service.
  • The cadastral data of the property undergoing renovations.
  • Invoices and tax receipts containing the reason for the payment.

Incentives for anti-seismic adaptation: to whom they are entitled

They can get the incentives for anti-seismic adaptation citizens who incur renovation costs to adopt anti-simic measures on properties located in municipalities considered to have medium-high seismic risk (generally zone 1-2).
With the 2017 Budget Law not only the works carried out on the main homes but also on the second homes, on the structures used for productive activities and on the buildings that arise in the risk areas 3 can access the benefit.

Seismic adaptation of existing buildings: what is due

The amounts of the deduction vary according to the type of intervention and the area where the property is located. Wanting to draw up a general list with the various percentages of deduction, we could say that, with the 2017 anti-seismic retrofit incentives, you are entitled to:

  • Up to 70% discount for interventions that (in zones 1-2) guarantee a reduction in the risk class of a class.
  • Up to 80% deduction for interventions that in zones 1-2 guarantee a risk class reduction of 2 classes.
  • Up to 85% deduction for interventions carried out on condominiums located in high-risk seismic areas.

Incentives for seismic adaptation costs

Just like for the restructuring bonus, even the incentives for anti-seismic retrofitting are due only for expenses that do not exceed 96,000 euros.

New in 2017: anti-seismic adaptation incentives without restructuring

If the Budget Law is approved, they will be entitled to one deduction of 65% citizens who turn to professionals to analyze the conditions of the property, to understand what the anti-seismic adjustment measures should be taken. The incentive is valid even if in the end the taxpayer decides not to carry out the work and is calculated on a maximum cost of 20,000 euros.