Studio Ingegneria Maggi studio di progettazione integrata ed ottimizzata | Le nuove regole della riqualificazione energetica: una sintesi di tutte le agevolazioni
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Le nuove regole della riqualificazione energetica: una sintesi di tutte le agevolazioni

Efficienza-Energetica1

07 Feb Le nuove regole della riqualificazione energetica: una sintesi di tutte le agevolazioni

La detrazione delle spese sostenute per gli interventi di riqualificazione energetica del patrimonio edilizio esistente, introdotta dalla L. 296/2006, è stata oggetto, nel tempo, di diversi interventi normativi.

Il comma 3 dell’articolo unico della legge di Stabilità 2018 ha recato ulteriori modifiche alla disciplina agevolativa intervenendo sull’articolo 14 D.L. 63/2013. In particolare, per effetto della novella normativa:

la detrazione prevista per gli interventi di riqualificazione energetica nella misura del 65% è stata prorogata fino al 31 dicembre 2018;
tra gli interventi agevolati sono da ricomprendere anche:

l’installazione di generatori d’aria calda a condensazione;
l’installazione di micro-cogeneratori al fine di sostituire impianti esistenti. Le spese devono essere sostenute dal 1° gennaio 2018 al 31 dicembre 2018 e il plafond di spesa massimo è stabilito nella misura di 100.000 euro. Va tenuto conto, inoltre, che dall’intervento deve derivare un risparmio di energia primaria di almeno il 20%;

è prevista una percentuale di detraibilità ridotta al 50% per le spese sostenute dal 1° gennaio 2018 relative ai seguenti interventi:

acquisto e posa in opera di finestre comprensivi di infissi;
acquisto e posa in opera di schermature solari;
sostituzione di impianti di climatizzazione invernale con impianti dotati di caldaie a condensazione con efficienza almeno pari alla classe A di prodotto prevista dal Regolamento delegato (UE) n. 811/2013 della Commissione, del 18 febbraio 2013. Relativamente a tale tipologia di intervento, la norma prevede che:

i) sono esclusi gli interventi aventi ad oggetto impianti dotati di caldaie a condensazione con efficienza inferiore alla classe A;

ii) la detrazione si applica nella misura del 65% se l’intervento comporta anche l’installazione di sistemi di termoregolazione evoluti appartenenti alle classi V, VI oppure VIII della comunicazione della Commissione 2014/C 207/02;

iii) la detrazione si applica nella misura del 65% se la sostituzione degli impianti di climatizzazione invernale avviene con impianti dotati di apparecchi ibridi, costituiti da pompa di calore integrata con caldaia a condensazione, assemblati in fabbrica ed espressamente concepiti dal fabbricante per funzionare in abbinamento tra loro;

4. acquisto e posa in opera di impianti di climatizzazione invernale con impianti dotati di generatori di calore alimentati da biomasse combustibili, fino a un valore massimo della detrazione di 30.000 euro.

La legge di Stabilità non ha invece modificato le regole dedicate alle parti comuni dei condomini, per le quali:

la detrazione del 65% continua trovare applicazione per le spese sostenute fino al 31 dicembre 2021;
inoltre, la misura della detrazione è maggiorata:

al 70% per gli interventi sull’involucro dell’edificio con un’incidenza superiore al 25% della superficie disperdente lorda;
al 75% per gli interventi finalizzati a migliorare la prestazione energetica invernale ed estiva e che permettono di conseguire almeno la qualità media di cui al decreto MiSE 26 giugno 2015.

In questi due ultimi casi le detrazioni sono calcolate su un ammontare complessivo delle spese non superiore a 40.000 euro moltiplicato per il numero delle unità che compongono il condominio e i requisiti devono essere attestati da un professionista abilitato.

È poi previsto che con uno o più decreti ministeriali saranno definiti i requisiti tecnici che devono soddisfare gli interventi per beneficiare dell’agevolazione, ivi compresi i massimali di costo specifici per singola tipologia di intervento, nonché le procedure e le modalità di esecuzione di controlli a campione eseguibili dall’ENEA. Nel frattempo continuano ad applicarsi il D.M. 19 febbraio 2007 e il D.M. 11 marzo 2008.

Infine, va registrato un ampliamento dell’ambito soggettivo della detrazione che riguarda ora non solo gli IACP, ma anche:

gli enti aventi le stesse finalità sociali dei predetti istituti, istituiti nella forma di società che rispondono ai requisiti della legislazione europea in materia di in house providing e che siano costituiti e operanti alla data del 31 dicembre 2013, per interventi di efficienza energetica realizzati su immobili, di loro proprietà ovvero gestiti per conto dei comuni, adibiti ad edilizia residenziale pubblica;
le cooperative di abitazione a proprietà indivisa per interventi realizzati su immobili dalle stesse posseduti e assegnati in godimento ai propri soci.

FONTE: www.ingenio.it

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