Sismabonus, for the deduction the company must own the property. This and other clarifications were provided by the Revenue Agency with the answer to question 213 of 14 July 2020. In some cases the bonus may be cumulative with other concessions.
Sismabonus, the enterprise must be owner of the property. The explains it answer to question 213 of 14 July 2020 which reports numerous other clarifications on the subject.
The works can be commissioned to another company, subjects can also take advantage of the deduction business income holders and, in some cases, the facility can be combined with others.
The Revenue Agency’s clarifications on the beneficiaries and the requirements required by law.
Sismabonus, the company must own the property: the clarifications of the Revenue Agency
The seismabonus is at the heart of the answer to question 213 of 14 July 2020.
- Revenue Agency – Answer to question 2013 of 14 July 2020
- Article 16, paragraph 1-septies of the decree-law 4 June 2013, n. 63. Deduction for the purchase of anti-seismic houses.
In the document of practice, the Revenue Agency responds to the numerous requests for clarification from the Instant, a company from construction of residential and non-residential buildings.
The doubts expressed are regarding the following aspects:
- on the need to purchase the property on which the seismic interventions;
- whether it is possible to entrust the work to aother construction company;
- Which ones are they requirements required by the construction company who commissioned the works;
- if you can leave the building property for the owners (not carrying out business activities) to carry out the works and, finally, to proceed with the subsequent sale upon completion of the works;
- se l ‘facility can be combined with others.
The practice document summarizes the reference regulatory framework and provides specific explanations of the case.
The paragraph 1-septies of article 16 of law decree no. 63 of 2016, inserted by article 46-quater of the law decree 24 April 2017, n. 50 and subsequent amendments, falls within the reference rules for access to the sismabonus.
For some improvements to buildings located in areas a seismic risk 1, 2 and 3, through the demolition and reconstruction also with volumetric variation by construction and renovation companies, a 75% and 85% deduction the price of each individual home.
This deduction is granted for a maximum amount of 96 thousand euros provided that the companies take care of sell the property within 18 months from the date of the end of the works.
To the first question the document of practice answers explaining that the company must be owner of the building.
The practice document explains that the prerequisite is:
“The prior purchase of the property by the construction company, the execution of the construction works (directly or through a contract) and, finally, the subsequent sale by the owner of the property subject to the construction intervention.”
Not necessarily, however, the firm must carry out the work directly.
These works can be commissioned to another executing company other than the contracting one, provided that the same is the holder of the qualification required to carry out the works.
Specifically, the executing company must be abstractly suitable to carry out these works. L’eligibility can be verified on the basis of the following two assumptions:
- through the verification of ATECO activity code;
- through the express forecast of the construction or real estate renovation activity in thecorporate purpose.
Sismabonus, the deduction in some cases can be combined with other concessions
The Revenue Agency’s practice document provides clarifications on the seismabonus.
There are many points addressed: among these the possibility that to benefit from thefacilitation is a person with business income.
In this regard, the categorization of the Court of Cassation on the energy requalification interventions on real estate belonging to subjects holding business income.
The are distinguished “Instrumental properties”, “Goods property” e “Real estate assets”.
They can take advantage of the deduction, among others, i business income holders which bear the costs for anti-seismic interventions on buildings used for production activities.
According to what is specified in the circular number 29 / E of 18 September 2013 the concession is for those who bear the costs, provided that they have remained their responsibility, and own or hold the property on the basis of a suitable title.
The resolution number 22 / E of 12 March 2018 finally, it recognizes the facility of interventions concerning properties not directly used for production by the company but destined for leasing.
The clarifying document emphasizes that the rule does not place other subjective constraints, therefore it must be considered that:
“The scope of the facility is to be understood in a broad sense, given that the standard intends to favor the safety of buildings to ensure the integrity of people even before the heritage.”
In conclusion, the Revenue Agency recognizes the possibility of cumulate the deduction with another facility recalled from the moment since:
“The purpose of redeveloping the housing stock according to seismic risk prevention criteria does not fail in the presence of a contribution received for the private reconstruction of the territories affected by the seismic events.”