the tax authorities on the purchase of anti-seismic houses

When it comes to super bonus 110%, a lot of attention is always needed. What has been valid until today may not be tomorrow with the consequence that one must always contextualize the answers from the Danish Tax Agency during the decision.

Superbonus 110% and anti-seismic houses: new answer from Revenue Agency

Although the director’s circulars, guidelines and regulations are in fact always calibrated according to the latest regulatory regulations and are generally applicable, the responses to cases submitted to the Revenue Agency refer to a specific point in the life of the standard and with different characteristics …

To demonstrate this principle, the answer no. 384 of 20 July 2022 issued by the Danish Tax Agency with reference to the use of a super bonus for the purchase of earthquake-resistant houses or the application of the increased rate to 110% for tax deductions in accordance with 16, para. 1-septies in the Statutory Order. 63/2013, the so-called sism bonus purchases.

This last section states that the seismic bonus also applies to the demolition and rebuilding of entire buildings in the municipalities that fall within the areas classified as seismic risk 1, 2 and 3, in order to reduce the seismic risk, even with volumetric variation compared to the already existing building. , where the applicable town planning regulations allow this increase, carried out by construction or property restructuring companies, which within 30 months from the date of completion of the work will ensure the subsequent sale of the property.

This deduction (applied by the purchaser of the anti-seismic housing) in its general measure, which can be applied until 31 December 2024, is applied at a rate of 75% if the intervention corresponds to a reduction of a seismic risk class or 85% in case of two. The rate is calculated on the basis of the price of the individual property resulting in the public deed, and in any case within a maximum amount of expenditure corresponding to 96,000 euros for each property of which the building is composed.

The complaint to the Danish Tax Agency

The complaint to the Danish Tax Agency, which has fulfilled all the conditions for access to the deduction, asks to be informed:

  • if, in the case of signing the final sales contract, with reference to the provisional one registered on 24 May 2021, within the deadline of 30 November 2022, the relief in its version enhanced by the superbonus may still be applied;
  • If, before 30 June 2022, you pay an additional deposit of € 100,000 under the aforementioned provisional contract, you can take advantage of the 110 percent earthquake bonus purchases and opt for a discount on the invoice.

Of course, the tax authorities’ response does not take into account the changes in Art. 119, section 4, of the Executive Order. 34/2020 (relaunch decree) by Act no. 79/2022 on the conversion of the Executive Order no. 36/2022 (Decree PNRR2), by which the deadline for determining the final deed was postponed by an extension of 6 months until 31 December 2022, provided that on June 30, 2022:

  • a provisional contract for the sale of the regularly registered property has been signed;
  • the advances have been paid with the discount on the invoice and the associated tax deduction has been earned;
  • the declaration of completion of the construction works has been issued;
  • the property has been tested with the release of the seismic certification;
  • the property is at least registered in category F / 4.

The tax authorities’ answer

In response to the question arising from another regulatory provision, the Danish Tax Agency confirmed that the sism bonus purchases increased to 110% fall due for purchases made no later than 30 June 2022. If the applicant signs the final sales contract after the aforementioned date of 30 June 2022, he could not have applied the deduction with the higher rate of 110 per cent, but the deduction mentioned in the aforementioned Article 16, para. 1-septies, in Executive Order no. 63 of 2013 with the rates stipulated therein, as this provision is in force until 31 December 2024, and exploit the possibility of the so-called. discount on the invoice in accordance with Article 121 of the Relaunch Decree.

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