Sismabonus purchase, demolition and reconstruction with expansionA company contacted the Revenue Agency before the construction of a building consisting of 58 apartments and 2 commercial premises, as well as two underground levels containing 58 appurtenant boxes. Before the construction of the new building, the company would have demolished a pre-existing construction of smaller volume than the new one to be completed.
The company then asked whether the buyers of the real estate units could take advantage of the sismabonus on the purchase price.
Demolition and reconstruction with expansion, ok to purchase sismabonusThe Revenue Agency explained that if the interventions of improvement or anti-seismic adaptation, encouraged with the seismabonus, are carried out in zone 1, 2 or 3 by a company through demolition and reconstruction, even with volumetric variation compared to the pre-existing building, where the town planning regulations in force allow it, the buyer has the right to the seismabonus, to be calculated on the purchase price, within a maximum amount of 96 thousand euros. The sale must take place within 18 months of the completion of the works.
The Agency explains that the qualification authorizing the demolition and reconstruction intervention can be issued indifferently pursuant to article 3, paragraph 1 letter d) or article 3, paragraph 1 letter e) of the Consolidated Law on Construction (Dpr 380/2001).
The two provisions regulate renovations and new constructions respectively. We remind you that the “Simplifications” Decree (Law 120/2020) amended article 3, paragraph 1, letter d) of the Consolidated Building Act (Presidential Decree 380/2001) including in building renovations the interventions of demolition and reconstruction of existing buildings with different silhouette, elevations, sedime, planivolumetric and typological characteristics and the modifications necessary for the adoption of anti-seismic measures, to guarantee the accessibility and installation of technological systems and for energy efficiency. Again in accordance with the Consolidated Building Act, interventions may provide, only in the cases expressly provided for by current legislation or by municipal planning instruments, increases in volume also to promote urban regeneration interventions.
If the interventions carried out by the company before the sale fall within these cases, it is therefore possible to obtain the purchase sismabonus. In recent days, in fact, the Revenue Agency has pronounced favorably on the possibility of obtaining the purchase sismabonus in the event of a demolition and reconstruction intervention. on different grounds.
Similarly, reply 97 grants the purchase sismabonus in case of demolition and reconstruction with volumetric expansion provided that such expansion is permitted by local law.
Sismabonus purchase, rates and deadlinesWe remind you that the rate of the purchase sismabonus amounts to 75% of the sale price if the rebuilt property has achieved a one class seismic improvement and 85% if a two class improvement has been achieved.
DOWNLOAD THE EDILPORTALE GUIDE TO SISMABONUS
The superbonus legislation has raised the deduction to 110% regardless of the anti-seismic improvement obtained. But the increased concession it’s not for everyone: only natural persons can benefit from the superbonus. Consequently, if the property is purchased by a natural person, this can obtain a deduction equal to 110% of the sale price. If, on the other hand, the buyer is a company, the deduction on the purchase price will be equal to 75% or 85%.
DOWNLOAD THE EDILPORTALE GUIDE TO THE 110% SUPERBONUS
The difference between the rules on the seismabonus and the superbonus also affects the terms within which the deed of purchase must be signed. If the buyer is a physical person beneficiary of the Superbonus, the purchase deed must be signed within 18 months from the end of the works and no later than June 30, 2022; if, on the other hand, the buyer is a company, the purchase deed must always be stipulated within 18 months from the end of the works, but no later than December 31, 2021.
Source: Edilportale.com by www.edilportale.com.
*The article has been translated based on the content of Edilportale.com by www.edilportale.com. If there is any problem regarding the content, copyright, please leave a report below the article. We will try to process as quickly as possible to protect the rights of the author. Thank you very much!
*We just want readers to access information more quickly and easily with other multilingual content, instead of information only available in a certain language.
*We always respect the copyright of the content of the author and always include the original link of the source article.If the author disagrees, just leave the report below the article, the article will be edited or deleted at the request of the author. Thanks very much! Best regards!