SUPERBONUS 110% EMENDAMENTI E NOVITA'
Tempo di lettura: 4 minuti

Modifiche al Superbonus dalla V Commissione Parlamentare: aumentano i beneficiari delle Detrazioni Fiscali previste, aumentano gli interventi ammissibili.

Procedono i lavori per la conversione in legge del Decreto Rilancio (D.L. n°34/ 2020) introdotte importanti novità dalla V commissione e strutturali emendamenti.

E’ stato approvato un importante emendamento: la V Commissione della Camera dei deputati ha sostituito l’articolo 119 del Decreto Rilancio il cui titolo adesso è ” INCENTIVI PER L’EFFICIENZA ENERGETICA, SISMA BONUS, FOTOVOLTAICO, COLONNINE DI RICARICA VEICOLI ELETTRICI“.

Esclusi dal beneficio fiscale le categoria A/1 (Abitazione signorile), A/8 (abitazioni in ville), A/9 (castelli, palazzi di interesse storico e artistico).

Le Detrazioni Fiscali previste dall’art. 14 del D.L. 63/2013 si applica ai seguenti INTERVENTI TRAINANTI nella misura del 110 % da ripartire in 5 quote ognuna annuale, per le spese a carico del contribuente.

INTERVENTI TRAINANTI OGGETTO DELL’ECOBONUS

  1. INTERVENTI DI ISOLAMENTO TERMICO che interessano almeno il 25% della superficie disperdente lorda. I materiali utilizzati dovranno rispettare i requisiti ambientali minimi previsti dal Ministero dell’Ambiente di cui al decreto 11 ottobre 2017.
  2. INTERVENTI SULLE PARTI COMUNI DEGLI EDIFICI PER LA SOSTITUZIONE DI IMPIANTI DI CLIMATIZZAZIONE INVERNALE CON NUOVI IMPIANTI CENTRALIZZATI A CONDENSAZIONE DI CLASSE ENERGETICA ALMENO “A”, CON IMPIANTI A POMPA DI CALORE ANCHE ABBINATI ALL’INSTALLAZIONE DI IMPIANTI FOTOVOLTAICI, E I RELATIVI SISTEMI DI ACCUMULO ovvero con impianti di microcogenerazione o a collettori solari.
  3. INTERVENTI SUGLI EDIFICI UNIFAMILIARI O SULLE UNITA’ IMMOBILIARI SITUATI ALL’INTERNO DI EDIFICI PLURIFAMILIARI CHE SIANO INDIPENDENTI, per la sostituzione degli impianti di climatizzazione invernale esistenti con impianti per il riscaldamento, il raffrescamento o la fornitura di acqua calda sanitaria, a condensazione, con efficienza almeno pari alla classe A di prodotto prevista dal regolamento delegato (UE) n. 811/2013 della Commissione, del 18 febbraio 2013a pompa di calore, ivi compresi gli impianti ibridi o geotermici, anche abbinati all’installazione di impianti fotovoltaici di cui al comma 5 e relativi sistemi di accumulo di cui al comma 6, ovvero con impianti di microcogenerazione, a collettori solari o, esclusivamente per le aree non metanizzate nei comuni non interessati dalle procedure europee di infrazione n. 2014/2147 del 10 luglio 2014 o n. 2015/2043 del 28 maggio 2015 per l’inottemperanza dell’Italia agli obblighi previsti dalla direttiva 2008/50/CE, con caldaie a biomassa aventi prestazioni emissive con i valori previsti almeno per la classe 5 stelle individuata ai sensi del regolamento di cui al decreto del Ministro dell’ambiente e della tutela del territorio e del mare 7 novembre 2017, n. 186, nonché, esclusivamente per i comuni montani non interessati dalle procedure europee di infrazione n. 2014/2147 del 10 luglio 2014 o n. 2015/2043 del 28 maggio 2015 per l’inottemperanza dell’Italia agli obblighi previsti dalla direttiva 2008/50/CE, l’allaccio a sistemi di teleriscaldamento efficiente, definiti ai sensi dell’articolo 2, comma 2, lettera tt), del decreto legislativo 4 luglio 2014, n. 102.

TETTI DI SPESA SUPERBONUS 110%

Per ciascuno dei punti sopra elencati corrispondono dei nuovi tetti di spesa con l’ultimo emendamento effettuato. Per il punto 1) l’ammontare della spesa ammissibile non deve essere superiore:

  • a euro 50.000 per gli edifici unifamiliari o per le unità immobiliari situate all’interno di edifici plurifamiliari che siano funzionalmente indipendenti e dispongano di uno o più accessi autonomi dall’esterno;
  • a euro 40.000 moltiplicati per il numero delle unità immobiliari che compongono l’edificio per gli edifici composti da due a otto unità immobiliari;
  • a euro 30.000 moltiplicati per il numero delle unità immobiliari che compongono l’edificio per gli edifici composti da più di otto unità immobiliari.

Per il punto 2) la detrazione è calcolata su un ammontare complessivo delle spese non superiore:

  • a euro 20.000 moltiplicati per il numero delle unità immobiliari che compongono l’edificio per gli edifici composti fino a otto unità immobiliari;
  • a euro 15.000 moltiplicati per il numero delle unità immobiliari che compongono l’edificio per gli edifici composti da più di otto unità immobiliari,
    ed è riconosciuta anche per le spese relative allo smaltimento e alla bonifica dell’impianto sostituito;

Per il punto 3) la detrazione è calcolata su un ammontare complessivo delle spese non superiore a euro 30.000 ed è riconosciuta anche per le spese relative allo smaltimento e alla bonifica dell’impianto sostituito.


N.B. IL BENEFICIO FISCALE “ECOBONUS” SI APPLICA NON SOLO AI 3 INTERVENTI DI CUI SOPRA MA ANCHE A TUTTI GLI ALTRI INTERVENTI PREVISTI DALL’ART. 14 D.L. 63/2013 PURCHE’ ESEGUITI CONGIUNTAMENTE AL ALMENO UNO DEI 3 INTERVENTI C.D. “TRAINANTI”.


ULTERIORE ED IMPORTANTE NOVITA’ INTRODOTTA DALL’ULTIMO EMENDAMENTO

Se l’edificio è sottoposto ad almeno uno dei vincoli previsti dal codice dei beni culturali e del paesaggio o gli interventi trainanti siano vietati da regolamenti edilizi, urbanistici e ambientali, la detrazione fiscale si applica a tutti gli altri interventi di efficienza energetica previsti dall’art. 14 D.L. 63/2013 anche se non eseguiti congiuntamente ad almeno uno degli interventi trainanti.


NUOVI REQUISITI PER ACCEDERE ALL’ ECOBONUS

Gli interventi, anche considerati congiuntamente (somma tra trainanti e non) devono assicurare il miglioramento di almeno 2 classi energetiche dell’edificio o dell’unità immobiliare. Il tutto deve essere comprovato da APE (Attestazione Prestazione Energetica) asseverata da Tecnico Abilitato.

NUOVI INTERVENTI AMMISSIBILI

SONO AMMISSIBILI ANCHE GLI INTERVENTI DI DEMOLIZIONE E RICOSTRUZIONE di cui all’art. 3 comma 1 lett. d DEL TESTO UNICO DISPOSIZIONI LEGISLATIVE E REGOLAMENTI IN MATERIA EDILIZIA (DPR 6 giugno 2001 n° 380).

POTRANNO ACCEDERE AL SUPER BONUS per gli interventi effettuati dal 10 gennaio 2022 al 30 giugno 2022 anche gli IACP.

NUOVI BENEFICIARI SUPERBONUS

Stando quindi all’ultimo emendamento ecco di seguito l’elenco dei soggetti che potranno beneficiare del SUPERBONUS

  • CONDOMINI
  • PERSONE FISICHE FUORI DALL’ESERCIZIO DI ATTIVITA’ DI IMPRESA, ARTI E PROFESSIONI SULLE UNITA’ IMMOBILIARI
  • IACP (Istituti Autonomi Case Popolari)
  • COOPERATIVE DI ABITAZIONE E PROPRIETA’ INDIVISA
  • ORGANIZZAZIONI NON LUCRATIVE DI UTILITA’ SOCIALE
  • ORGANIZZAZIONE DI VOLONTARIATO ISCRITTE NEI REGISTRI DI CUI ALL’ART. 6 LEGGE 11 AGOSTO 1991 N° 266
  • ASSOCIAZIONE DI PROMOZIONE SOCIALE ISCRITTE NEL REGISTRO NAZIONALE E NEI REGISTRI REGIONALI E DELLE PROVINCE AUTONOME DI TRENTO E DI BOLZANO PREVISTI DALL’ART. 7 legge n° 383 dicembre 2000.

SUPERBONUS ANCHE SULLA SECONDA ABITAZIONE CASA

Con il nuovo emendamento già approvato adesso potranno beneficiare delle detrazioni fiscali, per gli interventi elencati sopra su un numero massimo di 2 unità immobiliari; quindi anche sulla seconda casa, fermo restando il riconoscimento delle detrazioni per gli interventi delle parti comuni di altri edifici.

SUPERBONUS SULLA SOSTITUZIONE DEGLI INFISSI E DEGLI IMPIANTI DI RISCALDAMENTO

Il nuovo emendamento riducendola alla misura del 50% ha previsto la detrazione per le spese sostenute dal 1° gennaio 2018- relative agli interventi di acquisto e posa in opera di FINESTRE, INFISSI, SCHERMATURE SOLARI, SOSTITUZIONE DI IMPIANTI DI CLIMATIZZAZIONE INVERNALE CON IMPIANTI DOTATIDI CALDAIA A CONDENSAZIONE CLASSE A.

Inoltre riducendo al 65% ha previsto la detrazione sulla sostituzione degli impianti di climatizzazione invernale con impianti dotati di caldaia a condensazione efficienza energetica almeno di classe A e contestuale installazione di sistemi di termoregolazione evoluti o con impianti dotati di apparecchi Ibridi, costituiti da pompa di calore integrata con caldaia a condensazione, inoltre per le spese di acquisto e posa in opera di generatori di aria Calda a Condensazione.


SE HAI BISOGNO DI ULTERIORI INFORMAZIONI O DESIDERI METTERTI IN CONTATTO CON IL NOSTRO STUDIO CONTATTACI SUBITO


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