Sismabonus purchases 110: the conditions for the extension to 31 December 2022
The Sismabonus purchases is a facility that is available to those who purchase real estate units in the areas a seismic risk 1, 2 and 3following the demolition of old buildings and subsequent reconstruction according to anti-seismic criteria (with possible expansion of volumes).
This concession, with a rate of 110%, would expire on 30 June next.
However, there is a new amendment that moves the aforementioned deadline from 30 June 2022 to December 31, 2022.
It will therefore be the end of the current year, the deadline within which it is necessary to stipulate a sales contract for the purchase of an anti-seismic property.
It should be noted that the aforementioned amendment, at the moment, has been approved by the Commissions and has meanwhile landed in the Senate for approval. Since the conversion into law must take place by 30 June, it is almost certain that the contents of the law will not be altered.
Let’s see below what are the requirements to be respected in order to take advantage of this extension:
- the contract must be signed by 30 June 2022 preliminary sale of the property;
- must be paid down payments through the invoice discount system and the related tax credit must be accrued;
- you must have obtained the declaration completion of the structural works as well as the testing of the same, in addition to certification by a static tester who certifies the achievement of the seismic risk reduction;
- the property in question must at least fall within the cadastral category F/4.
When the deadline of 12/31/2022 has passed, for the purchase of anti-seismic houses, the rates as originally provided for by the Sismabonus will be returned, namely:
- 75% on the selling price if the works have led to the improvement of a risk class;
- 85% on the selling price if there has been an improvement in two risk classes.
In both the aforementioned cases, the maximum expenditure ceiling is equal to 96.000 euro.
Source: LAVORINCASA.it by www.lavorincasa.it.
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