This was confirmed by the Revenue Agency in the Answer # 194 / E of 26 June 2020, in which the Financial Administration itself reminds that the guidelines for the classification of seismic risk of buildings and the methods for certifying, by qualified professionals, the effectiveness of the interventions carried out, have been defined with the decree of the Ministry of infrastructure and transport 28 February 2017, n. 58, which, among other things, establishes that, for tax purposes, the designer of the structural intervention must certify (according to the model contained in Annex B of the decree itself) the risk class of the building before the works and that achievable after the execution of the planned intervention.
The timing for the sworn statement
Regarding the timing in which the aforementioned asseveration must be acquired, art. 3 of the same decree establishes that for access to deductions, this must be done is presented at the same time as the urban planning qualification. Therefore, the Revenue Agency confirms once again the orientation already expressed in the previous Circular no. 13 / E of 2019, that is that “a late sworn, as it does not comply with the aforementioned provisions, does not allow access to the deduction“.
However, in the absence of asseveration or in the presence of late asseveration, if it is true that the taxpayer will not enjoy the seismabonus, in compliance with all the other conditions provided for by current legislation, he will be able to benefit from the deduction referred to in Article 16-bis, paragraph 1, letter i) of the TUIR to the extent currently provided for 50% of the expenses incurred in the maximum spending limit of € 96,000, to be used in 10 equal annual installments (deduction for building heritage recovery interventions).
The Administration also reiterates that in the case of building restoration interventions that involve the merging of multiple housing units or the division into multiple properties of a single housing unit, the real estate units surveyed must be considered for the identification of the spending limit. in Cadastre at the beginning of the building works and not those resulting at the end of the works; this also in the event that the real estate unit under construction is not for residential use.