The bonus super earthquake absorbs the bonus earthquake

For the answer of the Revenue Agency 10 May 2021, n. 318, the circulars of 23 June 2022, n. 23/E, paragraph 3.3 and 25 July 2022 n. 28, page 54, and the answer 2 of the Guidelines for the “Classification of the seismic risk of buildings”, elaborated on February 2, 2021 by the monitoring commission, the bonus super earthquake modified the ordinary bonus earthquake, providing, under certain conditions, the replacement of the ordinary percentages of 50-70-75-80-85% with that of 110%, 90%, 70% or 65%, therefore, if all the conditions of the bonus super earthquake are met, the obligation to apply the most complicated facilitation of the super bonus applies and you cannot choose to apply the simplest one of the ordinary bonus earthquake. These answers should be reviewed for 2024 (and 2025, in the event of an extension of the ordinary bonus earthquake), when the deduction of the super earthquake bonus for condoms and sole owners will drop to 70% and 65% respectively, therefore, at lower percentages than those provided for the ordinary bonus earthquake of 75% (or 85% if the seismic risk reduction is at least 2 classes) on the «common parts of condominium buildings» (or even not condominiums, but unique owners, for the answers of 22 July 2019, n. 293 and 10 June 2020, n. 175). Without an interpretative change, in fact, in 2024 (and 2025, in case of extension of the ordinary bonus earthquake), companies, for example, could benefit from these higher percentages of the ordinary bonus earthquake for anti-seismic work on the common parts of their offices, shops or sheds (75-85%), compared to the second, natural persons, of mainly residential buildings, which could benefit only from the super earthquake bonus of 70% in 2024 or 65% in 2025 (see Il Sole 24 Ore of 11 June 2021).

Still applicable the ordinary bonus earthquake

By reading Article 121 of Decree-Law No. 34 of 19 May 2020 on the supply of credits or «invoice discounts», it is understood that, even after 1 July 2020 (and until 2024), it is still possible to transfer to third parties the tax credits relating to the ordinary bonus earthquake of 50-70-75-80-85 percent (again net of the squeeze on these transfers of Decree-Law No. 11 of 16 February 2023, generally applicable for Cilas submitted after 16 February 2023). Therefore, despite the introduction of the bonus super earthquake, all the ordinary deductions provided for anti-seismic interventions of Article 16 of Decree-Law No. 63 of 4 June 2013 are still in force even after 1 July 2020 (and until the end of 2024) and are not affected by the complicated objective and subjective conditions of the super bonus. Thus, if the new criteria of the Relaunch Decree are not met, for example, because the taxpayer is an undertaking or a professional holding a non-commercial real estate unit, or because he is a natural person holding a shed or shop, you can continue to apply the old tax benefits of the ordinary bonus earthquake. If, however, you meet all the conditions of the bonus super earthquake you can only benefit from the super incentive.

Obligation of the bonus super earthquake

According to the answer of 10 May 2021, n. 318, which is based on the answer 2 of the Guidelines for the “Classification of the seismic risk of buildings”prepared on 2 February 2021 by the Monitoring Commission established on 21 October 2020 by the President of the Superior Council of Public Works, pursuant to Decree no. 58 of 28 February 2017 (prot. entrance of 21 October 2020, n. 8047, coming from the Revenue Agency), however, during the period of validity both of the ordinary bonus earthquake of 50-70-75-80-85% (even if the so-called «purchases») of Article 16 of Decree Law No. 63/2013, that of the bonus super earthquake, the discipline «ordinary» of the bonus earthquake applies only in all «cases excluded from the super bonus». Therefore, «there would not be the possibility of choosing which facility to apply», but “to the use of all” the requirements for the bonus super earthquake can only apply the latter, as the ordinary facility “since 1 July 2020 remains absorbed by the higher deduction introduced by the super bonus”. This principle also applies to the super «earthquake bonus purchases», which ended on 31 December 2022.

This rule was also confirmed by the circular of 25 July 2022 n. 28, according to which the deduction rate is raised to 110%, «without the possibility of applying the deduction rates» of the ordinary bonus earthquake. It remains firm, instead, that the discipline «ordinary» of the bonus earthquake «applies in all other cases excluded» from the super bonus (see also the circular of 23 June 2022, n. 23/E, paragraph 3.3).

Luca De Stefani

In-deth analysis of Studio De Stefani in the article by Luca De Stefani on Il Sole 24 Ore of 19 may 2023