Who can take advantage of the benefits of the Eco-Sismabonus?
- Under the current legislation, in order to benefit from this incentive the applicant must be a taxpayer who pays IRPEF or IRES income tax and pays for an energy renovation and / or anti-seismic renovation project on a property concerning which their relationship is one of the following:
- owner or equity release occupier
- deed holder
- non-tenant occupier (with the consent of the owner)
- tenant (with the consent of the owner);
- family cohabiting with the owner or deed holder and the cohabitee being neither the owner nor a contracted tenant (for residential properties)
- purchaser of the property (subject to the renovation project) for the residual share of the tax credit
- independent investors, housing association properties (IACP) or organisations with the same purpose and shared ownership cooperatives for interventions on property suitable for public residential buildings
- Real estate companies for interventions carried out on rental properties (valid only for the Sismabonus).