To take advantage of the 110% deduction of the Sismabonus purchases, interested parties must do so quickly because from 1 July the rate changes.
We often talk about the Superbonus 110% or the home bonus but there are also other concessions regarding real estate. Among these the Sismabonus purchases.
This is a facility introduced by the decree-law n.63 of 2013, article 16, for the demolition and reconstruction interventions and consequent sale of buildings located in the seismic areas classified at risk 1,2 and 3.
Sismabonus purchases: discount up to 81,600 euros on new apartment and garage
By 30 June 2022 it will still be possible to apply for the Sismabonus purchases to 110%. Then from the following month, and for the entire duration of the concession (i.e. until 31 December 2024), the rates will return to being equal to 74 and 85%.
You benefit from the first rate, if the demolition and reconstruction involve the improvement of a seismic risk class. The second rate, in the case of improvement of two seismic classes.
The amount of the expense is always 96 thousand euros and the deduction can also be used through credit assignment to the selling company. In this way the tax discount becomes discount on the sale price of the property.
In any case, the advantages of the Sismabonus purchases will also be seen with the new rates. For example, with the 85% rate the discount is 81.600 euro calculated with a simple mathematical operation: 96,000 * 85%.
Pay attention to the constraints of relevance
Another advantage is that any type of property can be purchased: garage, warehouse, shop, office. What’s important is that there are no restrictions of relevance, i.e. placed at the service of a main real estate unit. For example, a person buys a garage located in the same building as the residential apartment he owns. In this case, the Sismabonus acquired for the garage will not be due even if the purchase is made at a later time than that of the housing unit.
In order to benefit from the Sismabonus purchases one solution could be to register the garage with someone other than the owner of the family unit. This is because the concept of relevance between two assets presupposes the coincidence of the holders.
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