In the context of the recovery works of the building heritage, the deductible expenses also include those incurred to carry out anti-seismic interventions, with particular regard to the execution of the works for the static safety of the buildings.
For expenses incurred from 1 January 2017 to 31 December 2024, a deduction of 50% is due, which must be calculated on a maximum amount of 96,000 euros per property unit (for each year) and which must be divided into five equal annual installments. The deduction is higher (70 or 80%) when a reduction of the seismic risk of 1 or 2 classes is obtained from the implementation of the interventions and when the works have been carried out on the common parts of condominium buildings (80 or 85%). Furthermore, for expenses incurred from 1 July 2020, article 119 of decree law no. 34/2020 introduced the deduction of 110% for certain anti-seismic interventions (the so-called "Super earthquake bonus").
Finally, anyone who buys a property in a demolished and rebuilt building in municipalities in areas classified as "seismic risk 1" can deduct a substantial part of the purchase price from taxes (75 or 85%, up to a maximum of 96,000 euros).