Sismabonus 110%, as 60% of the works are calculated

25/11/2021 – The achievement of 60% of the works by 30 June 2022, necessary to benefit from the supersismabonus 110% until 31 December 2022, must be calculated on the overall intervention and not only in relation to the anti-seismic works.

This was clarified by the Revenue Agency with the Reply 791 of November 24, 2021.

To submit the case to the Agency was the co-owner of a building, consisting of 3 apartments and 1 appurtenant deposit, which will be subject to a building renovation after which 5 apartments and 3 car garages will be built.

The whole complex, at the end of the works, will be residential. The taxpayer specifies that 60% will be completed by June 2022 of the works having a structural value, which will be completed by 31 December 2022.

For these works, the co-owner intends to use only the ‘supersismabonus’ (and not the ‘superecobonus’), i.e. superbonus 110% for seismic improvement interventions, and asks:

1. in order to reach 60% of the works, must we take into account only the works having a structural value, that is, those for seismic improvement?

2. the tax deduction limit is € 96,000.00 for the 4 pre-existing property units, or € 384,000.00?

3. based on the new CILA forms, it is necessary to submit a communication for the works subject to seismic improvement (all structural works) and at the same time the building permit for all the works not subject to deductions (masonry, finishes, windows, systems, etc. )?

The Agency responds by recalling that natural persons can benefit from the superbonus for interventions on buildings consisting of 2 to 4 distinctly stacked real estate units, owned by a single owner or co-owned by several natural persons, also for expenses incurred by 31 December. 2022. But on one condition: to June 30th 2022 at least 60% of the considered intervention must be completed altogether and not only in relation to anti-seismic works.

With regard to the second question, the Agency explains that in the event that the interventions involve mergers or subdivisions, to calculate the spending limit, the real estate units registered in the Land Registry at the beginning of the interventions and not those resulting at the end of the works must be considered. In the case in question, therefore, since the building at the beginning of the works consists of 4 real estate units, the spending limit admitted to the superbonus is 384,000 euros (96,000 x 4).

On the third point, the Revenue Agency does not respond, indicating that the request concerns activities falling within the competence of other administrations, entities or other subjects that require specific technical skills not of a fiscal nature.

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Zach Shipman

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