Learn all the updates provided by the 2025 Budget Law on building bonuses.
What is the current Sismabonus?
Article 16-bis, paragraph 1, letter i) of the TUIR and Article 16, paragraphs 1-bis, 1-ter, 1-quater, 1-quinquies, and 1-septies of Decree-Law No. 63 of June 4, 2013, provide for a 50% deduction of expenses incurred for seismic safety measures and structural reinforcement works carried out on the structural parts of buildings or structurally connected building complexes, up to a maximum of €96,000 per property unit. The deduction is reduced to 36% for second homes or other types of property use.
The works must be carried out on buildings located in high seismic risk areas (zones 1 and 2) and in zone 3, with reference to Ordinance of the President of the Council of Ministers No. 3274 of March 20, 2003 (published in the Official Gazette No. 105, Ordinary Supplement No. 72, of May 8, 2003).
Which types of interventions are eligible for the benefit?
The interventions eligible for the Sismabonus incentive include:
- Seismic adaptation interventions;
- Improvement of seismic risk class;
- Repair and restoration of the original strength of structural elements in masonry affected by forms of degradation from various factors (exposure, moisture, aging, breakdown of components, etc.);
- Earthquake prevention through the demolition and reconstruction of entire buildings;
- Interventions on (horizontal) roofs or portions thereof, aimed at increasing the load-bearing capacity, reducing weights, eliminating the forces applied to vertical structures, improving the retention action of masonry, the repair-integration-replacement of roof elements.
Who can apply for the Sismabonus?
The deduction may be made by both Irpef taxpayers and Ires taxpayers who incur expenditure for eligible interventions, provided that they own or hold the property on the basis of a suitable title and that the works have remained at their expense.
The deduction is available to all taxpayers subject to personal income tax (Irpef), whether or not resident in the territory of the State. The facility is available not only to the owners of the real estate but also to the holders of real/personal rights of enjoyment on the real estate subject to the interventions and who bear the related expenses:
- Owners or bare owners holding a real right of enjoyment (usufruct, use, habitation, or surface right)
- Tenants or individuals with a loan for use (comodato) agreement
- Members of divided and undivided cooperatives
- Individual entrepreneurs, for properties used for productive activities
- Subjects referred to in Article 5 of the TUIR who generate income in associated form (such as simple partnerships, general partnerships, limited partnerships and equivalent entities, as well as family businesses)
The requirements to obtain the tax deduction
Unlike previous years, for interventions carried out from January 1, 2025, there will no longer be a differentiated rate based on the reduction of seismic risk by 1 or 2 classes. Instead, the same deduction rate will apply even in cases of a slight reduction in seismic risk, without the need to reach a specific seismic classification.
The works must be carried out on buildings located in high seismic risk areas (zones 1 and 2) and in zone 3, with reference to Ordinance of the President of the Council of Ministers No. 3274 of March 20, 2003 (published in Ordinary Supplement No. 72 to the Official Gazette No. 105 of May 8, 2003).
In order to obtain the benefit, the appointed technician must provide a copy of the certification (asseveration) indicating the building’s seismic risk class before the intervention and the one expected after the planned works are completed. These documents must include the seismic risk classes before and after the intervention, the total amount of expenses incurred for the works, and other relevant information regarding the status of the project.
In the case of work on common areas within a condominium, a declaration from the building administrator will also be required. This declaration must confirm that all legal obligations have been fulfilled and must certify the amount paid by the condominium as well as the corresponding portion of the tax deduction.
As with other building bonuses, invoices must include the correct information to prove that the expenses for the interventions have been incurred, and must comply with the requirements set out in the decree on the Sismabonus. Similarly, payments must be made through a dedicated bank transfer, which must indicate the payment reason, the tax code of the person claiming the deduction, and the VAT number (or tax code) of the recipient of the payment (for taxpayers required to use this payment method).
Sismabonus for Purchases
A variation of the Sismabonus provides that for all interventions aimed at reducing seismic risk, carried out by construction or real estate renovation companies, the purchaser of the rebuilt property can benefit from a tax incentive for the purchase of homes subject to demolition and reconstruction located in seismic risk zones 1, 2, and 3.
The current legislation has extended this benefit for the period from 2025 to 2027, according to the deductions provided under the Sismabonus scheme.
Unlike the Sismabonus, the beneficiaries of the Sismabonus for Purchases are those who buy new anti-seismic housing units, rather than those who carry out works to reduce seismic risk.
The 2025 Budget Law has revised the deductions for the Sismabonus for Purchases, providing a 50% deduction on the purchase price for a primary residence (36% for second homes), up to a maximum of €96,000 per purchased property unit. The deduction must be spread over 10 equal annual installments.
To benefit from the Sismabonus for Purchases in 2025, there must still be a reduction of at least one seismic risk class.
The requirements to apply for the Sismabonus for Purchases are:
- Signing the purchase agreement for the property subject to seismic risk reduction works, including a reference to the intervention carried out.
- At the time of signing the deed of sale, the structural work must be completed and must ensure the reduction of seismic risk by one or two classes.
- The reduction of the seismic risk class must be verified through the issuance of the relevant certifications and documents by qualified technicians.
- The works must have been carried out by construction or real estate renovation companies.
- The property must have been sold within a maximum of 30 months from the date of completion of the works.
The possible failure to complete the finishing works of the housing units and buildings involved in the demolition and reconstruction intervention is not relevant, nor is the fact that, at the time of sale, the housing units are classified under a “temporary” cadastral category (such as F3).
Take a look at our complete guide on Italian building bonuses.
