How can the Ecobonus and Sismabonus be cumulated?

It is possible to cumulate the Ecobonus and Sismabonus for upgrades implemented on the communal parts of apartment buildings, located in seismic risk zones 1, 2 and 3, jointly intended to reduce seismic risk and improve energy efficiency with upgrade projects that meet the requirements of the 70% or 75% Ecobonus deductions. In this case, the deduction shall amount to 80% or 85% of the total costs incurred, depending on whether the seismic risk rating is improved by 1 or 2 rating levels as a result of the work. Also in this case, it is possible to transform the deduction into a tax credit that can be transferred to third parties or to opt for the invoice discount.

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