Studio Ingegneria Maggi studio di progettazione integrata ed ottimizzata | Sul SISMABONUS allargato ai lavori di recupero
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Sul SISMABONUS allargato ai lavori di recupero

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03 Nov Sul SISMABONUS allargato ai lavori di recupero

La direzione centrale normativa dell’Agenzia delle Entrate ha fornito alcune importanti risposte in tema di Sismabonus per gli interventi di manutenzione o ristrutturazione del progetto antisismico, in un interpello originariamente indirizzato alla direzione regionale dell’Emilia Romagna (prot. n. 954-1191/2017). Bisogna ovviamente tenere conto che, fino a quando non sarà pubblicata la legge di Bilancio 2018, la detrazione per interventi finalizzati a ridurre il rischio sismico è regolata dalla legge di Bilancio 2017 (legge 232/2016) che estende i vantaggi sino al 31 dicembre 2021.

Come funziona oggi
Gli interventi meritevoli di detrazione di imposta nella misura del 50% per una spesa massima di 96 mila euro, in base all’art.16-bis comma 1 lettera i) del TUIR, sono quelli relativi all’adozione di misure antisismiche, con riguardo all’esecuzione di opere per la messa in sicurezza statica, in particolare sulle parti strutturali degli edifici o complessi di edifici collegati strutturalmente. Se riguardino i centri storici, i lavori devono essere eseguiti sulla base di progetti unitari e non su singole unità immobiliari.

Ripartizione
E’ esclusivamente possibile ripartire il Sismabonus in 5 rate (annuali).

Lavori
E’ confermato che l’intervento di natura “superiore” (ad esempio lavori ristrutturazione) ha carattere assorbente rispetto a quelli di natura inferiore (ad esempio lavori di manutenzione ordinaria) realizzati contestualmente e strettamente necessari al completamento dell’opera (circolare n. 57/E/1998).

Spesa
Il limite di spesa è unico (96 mila euro) e va considerato congiuntamente alle eventuali altre spese di recupero edilizio ma – attenzione – è cumulabile con il limite autonomo previsto per la riqualificazione energetica. Le Entrate, in merito, puntualizzano che gli interventi di consolidamento antisismico non possono fruire di un autonomo limite di spesa, ma tale vincolo non opera:

se in anni successivi sono effettuati interventi autonomi, ossia non di mera prosecuzione di quelli iniziati in anni precedenti (circolare 7/E/2017);
nei confronti dei limiti di spesa previsti per gli interventi di qualificazione energetica (art.1, commi 344 e seguenti, della legge 296/2006), i quali fruiscono di un bonus autonomo.

Va ricordato, infine, che come segnalato dalla DRE Emilia Romagna in un interpello precedente, la detrazione per interventi antisismici non spetta in caso di demolizione e ricostruzione dell’edificio preesistente, ma solo agendo sul consolidamento dell’edificio esistente, anche se l’intervento rientra nella definizione di ristrutturazione edilizia di cui all’art. 3, comma 1, lettera d), del Dpr 380/2001.

FONTE: www.ingenio.it

 

 

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