San Marino has amended the tax credits for expenses incurred for improving energy efficiency and for reducing the seismic risk of existing immovable properties in 2024. Both credits are changed to between 60% and 95% of the relevant expenses, depending on the type of improvement. Different expenditure caps also apply depending on the type of improvement. The amended tax credit for energy efficiency is provided by Delegated Decree No. 178 of 13 December 2023 and the amended tax credit for seismic risk reduction is provided by Delegated Decree No. 168 of 30 November 2023.