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Bonus edilizi, la mappa definitiva della Legge di Bilancio. Misure, sgravi, particolarità

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05 Gen Bonus edilizi, la mappa definitiva della Legge di Bilancio. Misure, sgravi, particolarità

Tutte le novità previste dalla Manovra 2018 su ecobonus, sismabonus, bonus verde, ristrutturazioni e bonus mobili

La Legge di Bilancio 2018 (legge 205/2017 del 27 dicembre) è entrata definitivamente in vigore il 1° gennaio 2018 portandosi ‘dentro’ alcune importanti novità – e altrettante conferme – sui bonus edilizi. Fra l’altro, come abbiamo già avuto modo di sottolineare, nella Manovra è stato definitivamente modificato il concetto di equo compenso per i professionisti.

Ecobonus: si va dal 50 al 65%
Agli interventi di efficientamento energetico degli edifici effettuati fino al 31 dicembre 2018 è riconosciuta una detrazione variabile dal 50% al 65%. Restano invariate, fino al 2021, le detrazioni per i condomìni. Uno speciale fondo offrirà garanzie sui prestiti richiesti da chi intende effettuare lavori di riqualificazione energetica.

Attenzione però alle eccezioni: le detrazioni Irpef e Ires del 65% per gli interventi sul risparmio energetico sono effettivi solo se “qualificato”, con riduzione al 50% il bonus per l’acquisto e posa di finestre comprensive di infissi, di impianti di climatizzazione invernale con generatori a biomasse e di schermature solari. In quest’ultimo caso, è stata diminuita da 60mila euro a 30mila euro anche la detrazione massima possibile.

Importante considerazione: tutte le riduzioni dal 65% al 50% non faranno traslocare questi interventi in quelli del risparmio energetico “non qualificato” dell’art.16-bis, comma 1, lettera h), del Tuir. In parole povere: continueranno a valere tutti gli adempimenti dell’eco-bonus qualificato (bonifico con la legge 296/2006 e comunicazione all’Enea).

Ecobonus condomini: 70-75% con tetto variabile
In caso di riqualificazione energetica di parti comuni condominiali, restano i bonus del 70 e 75% fino al 2021. Un’importante correzione della Legge di Bilancio è quella relativa al limite di spesa dei 40 mila euro, che dal 2018 è applicabile solo sulla detrazione del 70% sugli interventi di riqualificazione energetica di parti comuni condominiali, che interessano l’involucro dell’edificio con un’incidenza superiore al 25% della superficie disperdente lorda dell’edificio medesimo (art. 14, comma 2-quater, decreto legge 63/2013).

La detrazione passa quindi dal 70% al 75%, se si consegue un miglioramento energetico almeno pari alla qualità media di cui al decreto 26 giugno 2015. Oggi il nuovo ecobonus del 70-75% è contenuto nel comma 2-quater dell’articolo 14 del Dl 63/2013, il quale recita che “le detrazioni di cui al presente articolo sono calcolate su un ammontare” di spese non superiore a 40 mila euro, “moltiplicato per il numero delle unità” dell’edificio. Non riferendosi, quindi, alle detrazioni “di cui al presente comma” (ma estendendo la limitazione ai 40 mila euro a tutto l’articolo 14), la Finanziaria ha di fatto ridotto, per il 2017, tutti i limiti delle detrazioni del 65%, applicabili a tutti i lavori di risparmio energetico “qualificato”, effettuati sulle parti comuni condominiali.

L’errore è stato quindi corretto ma solo a partire dal 2018: per il 2017, si applicano i vecchi e più elevati limiti secondo le indicazioni dell’agenzia delle Entrate, ma non per la legge di Bilancio.

Ecobonus + Sismabonus: se messi assieme si arriva all’85%
La nuova detrazione, che può arrivare fino all’85%, riguarda i lavori finalizzati alla riduzione del rischio sismico e contemporaneamente alla riqualificazione energetica effettuati in condominio.

Bonus ristrutturazioni fino al 31 dicembre 2018
Proroga di un altro anno per la classica detrazione al 50% (limite massimo 96 mila euro per singola unità immobiliare) per gli interventi di ristrutturazione delle abitazioni e delle parti comuni dei condomini.

Sismabonus: estensione alle case popolari
Possono beneficiare delle detrazioni per lavori di miglioramento e adeguamento antisismico tutti gli edifici di edilizia popolare: le condizioni sono le stesse del 2017, con scadenza al 31 dicembre 2021.

Bonus mobili fino al 31 dicembre 2018
Anche qui proroga annuale: la detrazione del 50% è riservata all’acquisto di mobili ed elettrodomestici efficienti destinati ad arredare immobili ristrutturati.

Bonus verde per terrazzi e giardini: novità assoluta
La vera novità è la detrazione Irpef del 36% per gli interventi di sistemazione a verde: il tetto massimo però è di 5 mila euro per immobile.

Caldaie
Per il 2018 è stata ridotta al 50% anche la detrazione per la sostituzione di impianti di climatizzazione invernale con impianti dotati di caldaie a condensazione, la quale, comunque, spetterà solo se l’impianto avrà un’efficienza di prodotto almeno di classe A (regolamento Ue 18 febbraio 2013, n. 811/2013).

Microcogeneratori
Solo per il 2018, è stata introdotta una nuova detrazione del 65% (limite massimo di detrazione di 100mila euro) per la sostituzione di impianti con micro-cogeneratori, che conducano a un risparmio di energia primaria (Pes) di almeno il 20 per cento.

FONTE: www.ingenio.it

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