Thanks to existing regulations, people who will undertake measures to increase buildings safety in seismic areas 1, 2 and 3 (ex opcm 3274/2003) will detract from Personal Income Tax (IRPEF) or Corporate Income Tax (IRES) the costs for work.  Works must incur from January 1, 2017 to December 31, 2021; the detraction is a percentage in relation to the seismic risk class achieved as a result of the work.

Detraction will be distributed in five annual parts of same amount, starting from the year after the expenses were payed.

The professional in charge must identify the construction risk class before the work start, then he has to plan the seismic risk reduction interventions and at the end of works, certify the new construction risk class.


More informations:

http://www.edilportale.com/notizie/download/Sismabonus2017.pdf