Sismabonus extended until 2024

The Sismabonus concerns the tax deduction (IRPEF or IRES) granted to both companies and private individuals for anti-seismic interventions performed on any type of building located in the most at-risk seismic areas, i.e. zones 1, 2 and 3.
The 2022 Budget Law defined its extension until 31 December 2024.
The expense that can be offset with this incentive must not exceed 96,000 euros, multiplied by the number of real estate units in each production building and must be divided into 5 annual instalments of the same amount.
The deduction offered by the Sismabonus amounts from 50% to 85% of the costs incurred for anti-seismic interventions.

Pre-fabricated warehouses and Sisma Bonus 2024

If the intervention takes place on pre-fabricated plants and allows for the elimination of any structural deficiencies then it will be possible to take advantage, using a simplified method, of the 70% Sismabonus for warehouses without there being a prior assessment of the seismic class, therefore assuming that an actual positive jump in class will occur through a local reinforcement intervention implemented to remedy the absence of structural supports.

Other deductible expenses included in this incentive

The Milleproroghe Decree (Law 15/2022) specifies that for companies, the costs of implementing control procedures such as acquiring the certification of adequacy of the expenditure and, above all, the approval of conformity are always deductible, if incurred in 2021 or 2022.

Another interesting factor is that, in addition to safety works at company level, expenses incurred for verification and seismic classification are also deductible, such as:

• for design and other related services;
• for inspections and appraisals;
• for stamp duties, VAT and concession fees;
• for authorisations and reports on the start of works.

Seriana S.p.A. believes that this extension is an important opportunity for companies that want to secure their warehouse and therefore their production activities with the right analyses and the right interventions in compliance with their production cycle.