Sismabonus: subsidies for demolition and construction | Enel X
In line with the current regulations, costs for the construction of buildings are excluded from the Sismabonus. The tax credit can be accessed, however, in the case of:
- the demolition and reconstruction of a building, if its volume is not being increased;
- renovation without demolition, and with the extension of the volume of the building, but limited to the costs for the work on the pre-existing part of the building.
The Sismabonus is not available in the case of demolition and reconstruction that extends the original volume of the building, as such work is considered “new construction”.