Seismic Classification of Buildings
Following the umpteenth earthquake that hit our country, this time in central Italy, the Government has finally decided to adopt new guidelines for the seismic classification of buildings. After the approval of the package of measures by the Superior Council of Public Works, Minister Dario signed the Decree. The new regulations will allow greater seismic risk prevention activities and will ensure greater protection of the territory.
Everything is part of the Casa Italia Plan, announced just after the earthquake that hit the central area of our country.
Seismic Classification of Buildings: Sismabonus Guidelines
The new guidelines for seismic classification are contained in a document of only 12 pages. A series of parameters are taken into consideration to evaluate the anti-seismic improvement suffered by a building following adaptation works. All of this, of course, compared to the initial conditions of the building itself. Professionals in the sector will have at their disposal the same tools already used in the current Technical Standards for Construction.
For the purposes of the seismic classification of buildings, two different operating methods are envisaged: expeditious and standard. In the first case, which can only be used for masonry buildings, only one risk class can be improved. With the standard method, applicable to all types of buildings, the improvement can also take place in two risk classes. It should be noted that the system for attributing the seismic class to which it belongs considers both the safety and the economic aspects.
State incentives for seismic adjustments
For those who want to make use of the so-called sismabonus, the creation of new guidelines for the seismic classification of buildings was an expected event. Without new rules, in fact, it would not have been possible to establish the fields of application of the seismabonus. The law provides for an income tax deduction, which can reach up to 85%, directly related to the level of seismic improvement obtained and the risk class achieved. We recall that the measure for the seismabonus was contained in the 2017 Budget Law, but for the application, the new guidelines for the seismic classification were expected.
Unlike eco-bonuses, which are spread over 10 years of income tax deduction, the deduction sismabonus enjoys a period of only five years, and with a share of annual refund twice that of ecotones. The measure is valid until December 31, 2021 and is applicable to both residential and production buildings, both of which are subject to damage as a result of seismic activity. It should be noted that there is a new system for calculating the deduction rate. The value of the rate, in fact, depends both on the anti-seismic improvement achieved and on the nature of the building (private or condominium).
Differences SismaBonus Condominium and Private Building
In the event that the anti-seismic improvement works have been carried out on a private building and have resulted in the increase of a risk class, the personal income tax deduction is 70%. If there are two risk classes earned, then the deduction becomes 80%. Work in condominiums with the earning of a risk class enjoy a 75% deduction. In the case of two classes of earned risk, we are always talking about condominiums, 85% of the expenditure incurred for seismic improvement work can be deducted from Ripe.
It is important to underline that the personal income tax deductions are not only valid for seismic adaptation and improvement works. In fact, the expenses incurred for the seismic verification and classification according to the new guidelines just approved can also be deducted. Furthermore, in the event that one or more condominiums are incapable, the seismabonus provides for the transfer of the tax credit to the company that carried out the seismic improvement intervention. We remind you that only buildings in seismic areas 1, 2, and 3 can use the sismabonus.