Sismabonus purchase, can also be obtained in case of leasing


22/04/2022 – The purchase sismabonus can be obtained by the company that buys a property not directly from the company that carried out the work, but through a leasing company. The Revenue Agency explained it with the answer 202/2022.

Lease purchase, the case

The case examined by the Agency concerns a rental company that has acquired a commercial property through a leasing company.

The construction company carried out the demolition and reconstruction works, with anti-seismic improvement, of a former factory.

The rental company purchased a commercial property within the reconstructed building. The rental company has agreed on the price with the construction company. The purchase did not take place directly, but through the leasing company.

The leasing company, therefore, acquired the property in the first instance, but the leasing company has entered into a contract with the leasing company under which, at the end of a period and the payment of a ransom, it will become the owner of the property. The rental company will also bear the expenses for any unforeseeable events.

Ok to Sismabonus purchase with leasing contract

The Revenue Agency explained that the leasing contract stipulated, due to its characteristics, can be assimilated to the purchase of ownership of the asset.

Having said this, the Agency explained that the conditions for obtaining the purchase Sismabonus are that:
– the works are carried out by a construction or renovation company;
– that the leasing contract, similar to the sale, is stipulated within 30 months from the date of completion of the works.

Based on these considerations, and given that the works have led to an improvement of 2 risk classes, the Agency has concluded that the rental company can obtain the Sissabonus purchase to the extent of85% of the price, to be calculated on a spending ceiling of 96 thousand euros. In fact, we remember that companies benefit from the ordinary rate of the deduction and not of that increased to 110%, which is instead reserved for individuals.

Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.

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