• 05/06/2022

The Sismabonus consists of an IRPEF or IRES deduction for expenses incurred for interventions to make buildings in areas of high seismic risk statically safe. The expenditure ceiling must not exceed € 96,000 for each property unit.

The deduction, divided into 5 years, varies from 50% to 85% of the expenses incurred, but can go up to 110% (with ten-year deduction) if the Sismabonus is linked to the Superbonus.

The deadline is 31 December 2024.


* Multi-family buildings (whether or not a condominium has been set up) 

* Single-family building 

* Premises intended for business, craft or professional activities (professional offices, hotels, shops, etc.) 

* Buildings used for productive activities 


* Seismic upgrading 

* Seismic adaptation 

* Interventions on roofs or portions thereof aimed at increasing the load-bearing capacity, reducing weights, repairing, integrating or replacing elements of the roof, etc.

* Repair and restoration of the roofing and of the covering 

* Interventions to repair and restore the original resistance of structural elements in masonry and/or reinforced concrete and/or steel, compromised by degradation (e.g. due to exposure, humidity, ageing, disintegration of components, etc.). 

* Interventions that reduce the possibility of triggering certain phenomena (insertion of chains and tie-rods to prevent the overturning of walls in masonry buildings; reinforcement of heavy non-structural elements such as chimneys, parapets, false ceilings, etc., or their ties and anchorages to the main structure)

As of 1 January 2017, the deductible expenses for carrying out the above-mentioned interventions also include the seismic classification and verification of buildings.


* Natural persons (outside the exercise of business, art or profession) 

* Taxpayers with business income (individuals, partnerships, corporations) or in the exercise of arts or professions  

* Condominium owners 

* Co-operatives of indivisible dwellings 


* 50% for works that do not bring about any improvement in seismic class

* 70% if the reduction of seismic risk determines the passage to a lower risk class

* 75% if the reduction of the seismic risk determines the passage to a lower risk class and the works concern common parts of the buildings

* 80% if the reduction in seismic risk leads to a change to two lower risk classes

* 85% if the reduction of the seismic risk determines the passage to two lower risk classes and the works concern common parts of the buildings

* 110% if the Sismabonus is associated with the Superbonus. In the latter case, the expenditure ceiling rises from € 96,000 to € 136,000 for each building unit.


The Italian revenue Agency has clarified that for interventions other than those covered by the Superbonus, the benefits already provided for by current legislation remain applicable.

There are two possible scenarios:

1. A single intervention and different categories of benefits

In this case, the taxpayer can make use of only one of the above-mentioned benefits for the same expenses, choosing the most economically convenient one.

It is necessary to comply with the obligations specifically provided for in relation to the benefit chosen.

2. More than one intervention and different eligible categories

If, on the other hand, more than one intervention is carried out that can be classified as different categories of benefits, the taxpayer can benefit from each benefit, respecting the expenditure limits provided for the single facilitations.

The expenses related to the different interventions must be accounted for separately.

It is also necessary to comply with the obligations specifically provided for each deduction.


As an alternative to the deduction from the tax return, it is possible to opt for:

a) a discount on the invoice: a contribution, in the form of a discount on the amount due, up to a maximum amount equal to the amount due, advanced by the company that carried out the work.

By means of the discount on the invoice, the taxpayer can upgrade his property even if he does not have immediate liquidity.

In turn, the supplier will be able to choose whether to deduct from his tax return the amount corresponding to the discount granted or to assign the corresponding tax credit. It should be noted that the supplier is not obliged to make the discount: it is simply an option allowed by law to the taxpayer.

b) assignment of the tax credit: assignment to a third party (the firm that carried out the work or the Post Office, banks, financial intermediaries, insurance groups) of the tax credit corresponding to the deductible work.

Through this instrument it is possible to obtain immediately the cash used to pay for the works, without waiting for the years in which the deduction can be distributed.

A sum will be deducted from the tax credit: it’s the payment for the transfer.


When the taxpayer exercises the option of invoice discount or assignment of tax credit, the Financial Law 2022 requires the production of the following documentation:

* compliance certificate of the expenses incurred by a qualified technician

* compliance visa (asseveration) by a professional

By certifying the congruity of the expenses, the qualified technician shall asseverate their congruity with respect to certain parameters indicated in the MITE decree of 14 February 2022 (for the interventions indicated therein), the Regional price lists or the DEI price lists.

The technician must attach to the certification the estimated metric calculation indicating the maximum specific costs for each type of intervention.

The professional's certificate of conformity certifies the existence of the conditions for the recognition of the deduction.

If these costs are higher than those eligible, the deduction is applied within the maximum limits.

The compliance certificate and the asseveration are not required in the following cases: . individual income tax return submitted on the basis of the pre-filled form . individual income tax return made through the withholding agent . interventions carried out in free building . interventions whose total amount does not exceed € 10,000.

From 1 January 2022, the expenses incurred for the issuance of the above documentation are always tax deductible and enjoy the same rate associated with the bonus deduction.

The Italian revenue Agency has clarified that the expenses incurred for certification and endorsement are also deductible in the period 12 November - 31 December 2021, (period of validity of the anti-fraud decree, repealed and merged into the Financial Law 2022).


The need to act on the numerous frauds related to building bonuses has led to the issuance of the Fraud decree.

The new measures apply to all building bonuses that include the options of credit transfer and invoice discount. Excluded are the green bonus and the furniture bonus, for which the relief is only available through deduction. Here is a summary of the main changes introduced by the decree:

1. possibility of making up to three assignments of credit: the last two assignments must be made to banks, financial intermediaries and insurance companies

2. prohibition of partial assignments: the credit must be assigned in full

3. introduction of the unique identification code: as from 1 May 2022, the credit will be assigned a code, which must be communicated on the occasion of each assignment

4. tougher penalties for false declarations: penalties for false declarations or serious omissions range from 2 to 5 years' imprisonment and from a € 50,000 to € 100,000 fine

5. use of credits subject to criminal seizure: such credits may only be used after the criminal effects of the measure have ceased

6. amendment of Article 316-bis of the Criminal Code: embezzlement of public funds and not only that of the State is also punishable under criminal law; the offence of misappropriation of public funds also includes subsidies, which were previously excluded.


In order to maintain the IRPEF deduction relating to the expenses incurred for the recovery of the building heritage and for energy requalification, in case of resale the selling party, with the consent of the purchasing party, must expressly declare at the time of the stipulation to reserve in its favour the deductions not yet used.

In the absence of an express declaration, the seller definitively loses the possibility of recovering the above-mentioned deductions.

The seller is obliged to produce the relevant documentation to the competent authorities.


The Energy Decree (Decree-Law No. 17/2022) has made certain changes regarding the options of the invoice discount and the transfer of credit in building bonuses.

Firstly, corporate income tax (IRES) taxpayers and VAT holders who must file their income tax returns by 30 November 2022 have until 15 October 2022 to notify the Revenue Agency of their intention to take advantage of the invoice discount or credit transfer options.

The new provisions apply to notifications of the first assignment of the credit or invoice discount sent to the Revenue Agency with effect from 1 May 2022


In the event that the number of possible assignments of credit had been exhausted, the ‘energy decree' (l.d. 17/2022) had already allowed a further assignment by the banks in favour of parties with whom they had entered into a current account agreement.

The "aid decree" (Article 14, paragraph 1, letters b and c, d.l. 50/2022) intervened in the matter by allowing the advance assignment of credit by credit institutions to private professional customers who had entered into a current account agreement with the bank itself or with the parent bank (without the option of further assignment).

In essence, the aid decree specified the nature of the credit assignees, through an explicit reference to Article 6, paragraph 2-quinques, of Legislative Decree No. 58/1998 (Consolidated Law on Financial Intermediation, pursuant to Articles 8 and 21 of Law No. 52 of 6 February 1996).

As specified by the Revenue Agency (Circular 19/E of 27 May 2022), 'professional' customers are defined as those who possess the experience, knowledge and expertise necessary to make informed investment decisions and are able to correctly assess the risks involved.


* Art. 16, l.d. 63/2013

* Art. 119, l.d. 34/2020 (Relaunch decree)

* L. 178/2020 (Financial Law 2021)

* Art. 1, paragraph 37, l. 234/2021 (Financial Law 2022)

* MITE Decree 14 February 2022 (New ceiling decree)

* L.d. 13/2022 (Fraud decree), “Urgent measures to combat fraud and safety in the workplace in the building sector, as well as electricity produced by plants from renewable sources“

* L.d. 17/2022 (Energy decree), “Urgent measures for the containment of electricity and natural gas costs, for the development of renewable energies and for the relaunch of industrial policies“

* L.d. 50/2022 (Aid decree), “Urgent measures on national energy policies, business productivity and investment attraction, as well as on social policies and the Ukraine crisis“

* Revenue Agency’s Circular No. 19/E of 27 May 2022, “Amendments to the Superbonus and Bonuses other than the Superbonus – Anti-fraud measures – Amendments to the rules on the assignment of credits under Articles 121 and 122 of Decree-Law No. 34 of 19 May 2020”

Would you like to upgrade your property by taking advantage of the Sismabonus?

Contact us to arrange a consultation with one of our technicians.

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