Studio Ingegneria Maggi studio di progettazione integrata ed ottimizzata | CASA SICURA: Agevolazioni fiscali per la messa in sicurezza antisismica delle abitazioni e delle attività produttive
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CASA SICURA: Agevolazioni fiscali per la messa in sicurezza antisismica delle abitazioni e delle attività produttive

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06 Set CASA SICURA: Agevolazioni fiscali per la messa in sicurezza antisismica delle abitazioni e delle attività produttive

Casa Sicura è la nuova agevolazione fiscale per interventi edilizi antisismici voluta dal Governo nella legge di Bilancio 2017 per consentire un’ampia azione di prevenzione in Italia.

Il cosiddetto “Sismabonus” riguarda costruzioni adibite ad abitazione (prima e seconda casa), ad attività produttive e parti comuni condominiali situati nelle zone sismiche 1, 2 e 3, quasi l’intero territorio nazionale.
Per accedere all’agevolazione è necessario classificare il rischio sismico dell’edificio prima e dopo aver effettuato i lavori.

Sarà possibile detrarre nella dichiarazione dei redditi, su un ammontare delle spese non superiore a 96 mila euro, una percentuale variabile dal 50% fino all’85% secondo le tipologie di intervento.
Guida pratica

Cos’è Casa Sicura

È un’agevolazione che consente di ottenere la detrazione fiscale dall’imposta lorda di una percentuale delle spese sostenute per lavori edilizi antisismici su abitazioni e immobili per attività produttive.
Le spese devono essere sostenute dal 1° gennaio 2017 al 31 dicembre 2021.
I lavori devono essere stati autorizzati dopo il 1° gennaio 2017.

Quali edifici

L’agevolazione si applica a interventi su:

abitazioni (prima o seconda casa)
parti comuni di condomini
immobili adibiti ad attività produttive.

L’edificio sul quale sono realizzati i lavori deve trovarsi in una zona di rischio sismico 1, 2 (alta pericolosità) o 3 (minore pericolosità), secondo la classificazione sismica del territorio italiano individuata dall’Ordinanza del Presidente del Consiglio dei Ministri del 20 marzo 2003.
Per sapere in quale zona di rischio sismico si trovi il Comune di interesse è possibile consultare il sito web del Dipartimento della Protezione Civile – Presidenza del Consiglio dei Ministri è disponibile la
Classificazione sismica 2015 per Comune in formato excel – aggiornata a marzo 2015.

Quali spese

Possono essere portate in detrazione le spese per

l’esecuzione di opere per la messa in sicurezza antisismica
la classificazione e la verifica sismica degli immobili.

Le classi di rischio sismico

In base alle linee guida del Ministero, emesse per decreto e contenute nell’allegato A dello stesso, le costruzioni possono ora essere classificate secondo il rischio sismico.
Il fabbricato dovrà essere classificato, prima e dopo l’intervento, secondo criteri che tengono conto della vulnerabilità, dei rischi per le persone, dei contesti urbani, economici e sociali.
Il miglioramento di una o più classi di rischio darà diritto a maggiori detrazioni.
Le linee guida indicano anche le modalità per l’attestazione dell’efficacia degli interventi da parte di professionisti.
Le classi di rischio sismico sono 8:

classe A+ (meno rischio)
classe A
classe B
classe C
classe D
classe E
classe F
classe G (più rischio)

Chi classifica l’immobile e valuta il rischio sismico

La valutazione del rischio sismico e dell’efficacia degli interventi deve essere realizzata dai professionisti incaricati della progettazione strutturale, direzione dei lavori delle strutture e collaudo statico, secondo le rispettive competenze professionali e iscritti ai relativi Ordini o Collegi professionali di appartenenza.

In particolare

il progettista attesta ufficialmente, compilando e firmando un apposito modulo di asseverazione, la classe di rischio sismico dell’edificio prima dell’intervento e quella che sarà raggiunta dopo i lavori
il direttore dei lavori e il collaudatore statico attestano, al termine dell’intervento, se sono stati raggiunti gli obiettivi indicati nel progetto.

Chi ha diritto alla detrazione

La detrazione fiscale riguarda esclusivamente chi ha sostenuto la spesa dei lavori edilizi, effettuati secondo quanto indicato dalla legge.

Quanto si può detrarre

Per ottenere l’agevolazione occorre indicare nella dichiarazione dei redditi la spesa sostenuta.
La detrazione fiscale di base è pari al 50% della spesa, ma la percentuale aumenta se dopo i lavori si riduce il rischio sismico.
La riduzione del rischio è valutata sulla base di una graduatoria di 8 classi da A+ (meno rischio) a G (più rischio).

La detrazione fiscale è ripartita in cinque anni in quote uguali, a partire dall’anno in cui sono stati pagati gli interventi, e:

nel caso di abitazioni e edifici utilizzati per attività produttive, è calcolata su una spesa massima di 96 mila euro per unità immobiliare e per ciascuno anno ed arriva al:
70% se si passa a 1 classe di rischio inferiore
80% se si passa a 2 o più classi di rischio inferiori
nel caso di parti comuni dei condomini è calcolata su una spesa massima di 96 mila euro moltiplicato per il numero di  unità immobiliari che compongono il condominio ed arriva al:
75% se si passa a 1 classe di rischio inferiore
85% se si passa a 2 o più classi di rischio inferiori.

Cessione del credito

Solo nel caso di interventi sulle parti comuni di edifici condominiali si può scegliere, al posto della detrazione fiscale, di cedere il credito ai fornitori che hanno effettuato i lavori oppure ad altri soggetti privati.
Le modalità di attuazione della cessione del credito sono dettagliate nel Provvedimento dell’Agenzia delle entrate dell’8 giugno 2017.

FONTE: www.mit.gov.it

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