
28 Lug SISMABONUS le novità nella Legge di Bilancio 2017
Sisma bonus, le novità nella Legge di Bilancio 2017
Prorogata fino al 31 dicembre 2021 la detrazione per gli interventi di ristrutturazione ai fini del miglioramento o dell’adeguamento antisismico e per la messa in sicurezza degli edifici con importanti novità sia per quanto riguarda la percentuale di detrazione, la ripartizione annuale e l’estensione delle zone dove è possibile usufruirne.
L’agevolazione si applica sia su immobili adibiti ad abitazione che ad attività produttive nella misura del 50%, fino ad un ammontare complessivo delle spese non superiore a 96.000 euro per unità immobiliare per ciascun anno. Tale percentuale può essere elevata fino al 70% o 80% nel caso in cui dagli interventi derivi, rispettivamente, una diminuzione di una o due classi di rischio; qualora gli interventi siano realizzati sulle parti comuni di edifici condominiali, le detrazioni dall’imposta spettano, rispettivamente, nella misura del 75 per cento e dell’85 per cento.
Il 28 febbraio 2017 il Ministro delle infrastrutture e dei trasporti ha firmato il decreto recante le linee guida per la classificazione di rischio sismico delle costruzioni nonché le modalità per l’attestazione, da parte di professionisti abilitati, dell’efficacia degli interventi effettuati.
Il Rischio Sismico è la misura matematica/ingegneristica per valutare il danno (perdita) atteso a seguito di un possibile evento sismico. Dipende da un’interazione di fattori messi in relazione: pericolosità (zone sismiche) vulnerabilità (capacità degli edifici) esposizione (contesti).
Le Linee Guida consentono di attribuire ad un edificio una specifica Classe di Rischio Sismico, mediante un unico parametro che tenga conto sia della sicurezza sia degli aspetti economici; forniscono due metodologie per la valutazione, di cui una semplificata per lavori minori e il miglioramento di una sola classe di rischio, l’indirizzo di massima su come progettare interventi di riduzione del rischio per portare la costruzione ad una o più classi superiori.
Per attivare i benefici fiscali occorre quindi fare riferimento alla classificazione prevista dalle nuove Linee guida, con le quali si attribuisce ad un edificio una specifica Classe di rischio sismico. Sono state individuate otto classi di rischio sismico: da A+ (meno rischio), ad A, B, C, D, E, F e G (più rischio).
In alternativa alla detrazione, per i soggetti beneficiari vi è la possibilità di cedere il corrispondente credito ai fornitori che hanno eseguito i lavori o ad altri soggetti privato con la facoltà di successiva cessione del credito. Questa scelta può essere fatta solo per le spese sostenute nel 2017 per interventi su parti comuni degli edifici condominiali e con le modalità stabilite dal provvedimento del direttore dell’Agenzia delle Entrate da emanare entro 60 giorni dalla data di entrata in vigore della legge di Bilancio. Rimane esclusa la cessione ad istituti di credito e ad intermediari finanziari.
A differenza degli anni precedenti, la detrazione è ripartita in cinque quote annuali di pari importo nell’anno di sostenimento delle spese e in quelli successivi.
A decorrere dal 1º gennaio 2017 e fino al 31 dicembre 2021, è possibile usufruire dell’agevolazione non solo per gli edifici ubicati nelle zone sismiche ad alta pericolosità (zona 1 e 2) ma anche per quelli ubicati in zona sismica 3 dove, anche se raramente, possono verificarsi forti terremoti.
Le detrazioni non sono cumulabili con agevolazioni già spettanti per le medesime finalità sulla base di norme speciali per interventi in aree colpite da eventi sismici.
FONTE: www.mit.gov.it
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