The Relaunch Decree increases to 110% the ordinary Sismabonus, which subsidises interventions to improve earthquake proofing in homes and production premises in areas with seismic risk of 1, 2 and 3. A qualified expert must issue a certification of the effectiveness of the work in reducing seismic risk (Ministerial Decree 58/2017) and the congruity of the costs. Again in this case a stamp of approval is required, and the professional who issues this also verifies the certification.

The increased Bonus of 110% applies to interventions on:

  • Shared areas of a building
  • Individual properties owned by natural persons, unrelated to business, professional activities and the arts
  • Single-family homes or individual units within multi-family buildings which are functionally autonomous and have one or more independent entrances from the outside.

For the purposes of the Superbonus 110%, there is no limit to the number of properties that can be covered.


Apartment buildings

Undivided housing cooperatives

Natural persons

Non-profit organisations for social benefit

Autonomous public housing institutes (IACP)

Amateur sports associations and clubs

Interventions permitted

The new 110% tax deduction rate applies to expenses incurred between 1 July 2020 and 31 December 2021 for all interventions already qualifying for the deduction. It therefore applies to the Sismabonus for individual units, the Sismabonus for apartment buildings and the Sismabonus for purchases, with the same cost limits as previously, for buildings in seismic risk zones 1, 2 and 3 (zone 4 is expressly excluded).

  • General seismic interventions
  • With a reduction of one or two classes of seismic risk
  • With a reduction of one or two classes of seismic risk for shared areas of apartment buildings and similar
  • Buildings demolished and rebuilt by construction companies, and sold within 18 months

For these interventions, in the event of transfer of the corresponding credit to an insurance company and the simultaneous establishment of a policy which covers risk of catastrophic events, the income tax deduction of the insurance premium increases from the current 19% to 90%. The tax deduction also applies to the installation of permanent structural seismic monitoring systems, where this is done at the same time as one of the interventions covered by the Sismabonus, in accordance with the spending limits set by current legislation for such interventions.

Photovoltaic systems

  • Where the Sismabonus applies, the increased tax deduction rate of 110% is also available for the installation of photovoltaic systems and integrated accumulators which are connected to the electricity network, up to a maximum cost of 48,000 euros, and in any case no more than 2,400 euros for every kWh of nominal power produced by the photovoltaic system (this falls to 1,600 euros for interventions on restorations, new builds or urban redevelopment). The tax deduction is subject to the transfer to the GSE (Energy Service System Operator) of any electricity not consumed on site, or not shared for self-consumption, and it may not be combined with other public incentives or other forms of subsidy of whatever nature provided for in European, Italian and regional legislation.

There are three ways of accessing the SismaBonus:

The beneficiary pays the supplier directly and receives the 110% tax deduction on the costs incurred, to use in the five subsequent years.

The beneficiary pays the supplier directly. Their 110% tax deduction for the costs incurred becomes a tax credit which can be transferred to a third party, including banks and financial intermediaries.

The beneficiary receives a discount on the invoice issued by the supplier, in exchange for relinquishing direct use of the tax deduction, and the supplier receives a tax credit equal to 110% of the value of the invoice.