Sisma Bonus 

If you need to build your house from scratch, we take care of demolition, design, and construction of the new building, making it more efficient and comfortable.
The Sisma Bonus is an incentive that allows you to deduct the expenses incurred to carry out seismic risk reduction work, improving the seismic class of the property that is the subject of the intervention.
Requirements and beneficiaries
The benefit is aimed at both taxpayers subject to personal income tax (IRPEF) and those subject to corporate income tax (IRES). Interventions can be carried out on all residential and productive properties, located in both high-risk seismic zones (zones 1 and 2) and low-risk seismic zones (seismic zone 3). To access the measure, a survey carried out by a professional in structural design or work management, and static testing with a degree in engineering or architecture is mandatory on the work done.
Amounts
The maximum expenditure limit on which to calculate the deduction is set at 96 thousand euros per real estate unit for 2023, with interventions that must not have been carried out before 2017 to be eligible for the benefit.
Deduction percentages
The deduction rate can range from 50% to 85% based on certain parameters and the type of work carried out on the building:
• 50% deduction for interventions that do not bring any improvement in the seismic class of the building subject to the work;
• 70% deduction for interventions that improve one seismic class of the building subject to the work;
• 80% deduction for interventions that improve two seismic classes of the building subject to the work;
• 85% deduction only for condominiums if the interventions improve two seismic classes.
The applied deduction is divided into five annual installments of equal amounts.