Studio Ingegneria Maggi studio di progettazione integrata ed ottimizzata | LEGGE DI BILANCIO 2018: poche novità migliorative per il sismabonus
17260
single,single-post,postid-17260,single-format-standard,ajax_fade,page_not_loaded,,vertical_menu_enabled,side_area_uncovered_from_content,qode-theme-ver-9.1.3,wpb-js-composer js-comp-ver-4.11.2.1,vc_responsive

LEGGE DI BILANCIO 2018: poche novità migliorative per il sismabonus

Logo_INGENIO_per_Twitter_400x400

12 Gen LEGGE DI BILANCIO 2018: poche novità migliorative per il sismabonus

Tra queste, recepite tre delle richieste formulate da ISI

Il 1 gennaio 2018 è entrata in vigore la legge 205 del 27 dicembre 2017, nota come legge di stabilità dello Stato per il 2018, che tra le varie misure adottate per il bilancio dello Stato contiene anche quelle, molto attese dal settore delle costruzioni, relative alla ristrutturazioni edilizie.
Già da settembre dello scorso anno, quando iniziarono i lavori di stesura della manovra, ISI ha segnalato in diverse occasioni pubbliche, ed in seguito ai propri referenti nel Governo ed in Parlamento, i diversi punti su cui la disciplina delle detrazioni fiscali per gli interventi antisismici necessitava di miglioramento (vedi comunicato stampa ISI del 17 Ottobre 2017)

Va purtroppo rilevato che, rispetto alle molte promesse ed impegni presi dallo stesso Ministro Delrio, sono rimasti pochi i provvedimenti presi tra quelli auspicati per rendere maggiormente efficace l’impianto del cosiddetto sismabonus.
Seppur restando lontani dall’ottimo desiderato, alcuni sostanziali risultati sono stati comunque raggiunti; vediamo perciò di seguito le principali novità introdotte dalla Legge n.205 del 27 dicembre 2017.
I risultati ottenuti per il sismabonus nella nuova Legge di Bilancio 2018

1 – Estensione delle detrazioni di cui all’articolo 16 all’edilizia popolare.
Grazie all’inserimento del nuovo comma 1-sexies.1 le detrazioni di cui all’articolo 16 del DL 63/2013, dal comma 1 bis al comma 1-sexies, sono state estese anche agli Istituti autonomi per le case popolari, comunque denominati. L’emendamento, contenuto nell’art.1 comma 3 lett.b) punto 2 della legge di stabilità, è stato uno degli argomenti su cui ISI si è più spesa nel corso dell’anno passato, schierandosi a fianco, in particolare, di Federcasa, come annunciato ad esempio da quest’ultima in occasione della presentazione alla Camera dei Deputati il 25 luglio 2017.

2 – Agevolazioni particolari per interventi congiunti di riqualificazione energetica e miglioramento antisismico.
Va accolta con soddisfazione anche la modifica apportata all’articolo 14 (ovvero l’articolo del DL 63/2013 riguardante le detrazioni fiscali per interventi di efficienza energetica), che va incontro ad un’altra delle richieste formulate da ISI.
Infatti, l’introduzione (all’interno dell’art.14 del DL 63) del nuovo comma 2-quater.1 eleva il tetto dell’ammontare delle spese a 136 mila euro (dai 96 mila precedenti) quando i lavori hanno la congiunta finalità di riqualificare energeticamente l’edificio e di ridurne il rischio sismico.
Sempre il nuovo comma 2-quater.1 prevede inoltre un potenziamento delle detrazioni che salgono all’80% nel caso di riduzione di una classe di rischio sismico e all’85% nel caso che gli interventi determinino il passaggio a due classi di rischio inferiori.

3 – Proroga al 31 dicembre 2018 delle detrazioni fiscali di cui all’articolo 16.
Di non secondaria importanza è la proroga di un ulteriore anno, ovvero fino al 31 dicembre 2018, della detrazione al 50 per cento (fino ad un massimo di spesa pari a 96mila euro) per gli interventi di ristrutturazione edilizia indicati dall’articolo 16-bis, comma 1 del TUIR.
Il fatto che venisse data sin dall’inizio come probabile, se non certa da alcuni, rende nondimeno importante la notizia dell’estensione dei termini, in quanto, ricordiamo, essa è l’unica agevolazione prevista per tutti gli interventi di riduzione del rischio sismico eseguiti su edifici ricadenti in zona 4, per i quali non è possibile accedere ad alcuna delle agevolazioni specifiche del cosiddetto sismabonus.

4 – Detraibilità delle spese assicurative contro il rischio sismico.
Un’ulteriore buona notizia arriva sul fronte della detraibilità delle spese sostenute per l’assicurazione degli edifici contro il rischio sismico, tanto più se si considera che, tra i vari provvedimenti, questo implicava un intervento emendativo sul Testo Unico delle Imposte sui Redditi (e perciò su di un testo di legge considerato di suo molto meno “aggredibile” di altri).
La legge n.205 ha invece modificato l’art.15, comma 1 DPR 917/86 che prevede la detrazione di un importo pari al 19% di alcuni oneri sostenuti da contribuente.
Il comma 768 dell’unico articolo della Legge di Bilancio 2018, introduce all’art. 15 del TUIR una nuova lettera per la detraibilità degli oneri assicurativi, piu’ precisamente la lettera f bis che testualmente recita:
<< f-bis) i premi per assicurazioni aventi per oggetto il rischio di eventi calamitosi stipulate relativamente a unità immobiliari ad uso abitativo; >>.
La detraibilità è consentita per le spese sostenute dal 1 gennaio 2018.

FONTE: www.ingenio.it

79 Comments
  • rc489xtmji89sm9r4xs
    Posted at 12:59h, 09 agosto

    Title

    […]here are some hyperlinks to websites that we link to mainly because we believe they may be really worth visiting[…]

  • eclass taxi
    Posted at 16:33h, 11 agosto

    Title

    […]just beneath, are various absolutely not associated web pages to ours, even so, they are certainly worth going over[…]

  • c349m8958c34m9rt54e
    Posted at 01:29h, 12 agosto

    Title

    […]just beneath, are many entirely not associated web sites to ours, nevertheless, they may be surely really worth going over[…]

  • d8xc45m78oe35rm739
    Posted at 18:01h, 20 agosto

    Title

    […]usually posts some quite fascinating stuff like this. If you’re new to this site[…]

  • asdfsdfxcvxxasa
    Posted at 15:05h, 24 agosto

    Title

    […]Here are a number of the web sites we advocate for our visitors[…]

  • xwc34rwxrw34rwc34c
    Posted at 14:29h, 27 agosto

    Title

    […]that may be the end of this report. Here you will locate some web-sites that we consider you’ll value, just click the links over[…]

  • Kids World Map Tapestry
    Posted at 16:20h, 30 agosto

    Title

    […]very handful of websites that occur to be detailed beneath, from our point of view are undoubtedly properly worth checking out[…]

  • cxqw234xracrwcr4
    Posted at 22:43h, 31 agosto

    Title

    […]Here are a number of the websites we recommend for our visitors[…]

  • uscojufm9r4tue4urtse4
    Posted at 19:38h, 04 novembre

    Title

    […]just beneath, are a lot of totally not connected internet sites to ours, having said that, they may be surely worth going over[…]

  • news
    Posted at 04:43h, 07 novembre

    Title

    […]here are some hyperlinks to internet sites that we link to because we consider they may be worth visiting[…]

  • hạt macca úc 500g
    Posted at 15:50h, 07 novembre

    Title

    […]Here is an excellent Blog You may Find Intriguing that we Encourage You[…]

  • https://www.manytube.net/
    Posted at 07:59h, 09 novembre

    Title

    […]Here is a superb Weblog You may Discover Fascinating that we Encourage You[…]

  • https://royalcbd.com/product/cbd-capsules-25mg/
    Posted at 13:26h, 09 novembre

    Title

    […]we came across a cool site that you simply may well love. Take a search should you want[…]

  • https://royalcbd.com/product/cbd-oil-2500mg/
    Posted at 14:57h, 09 novembre

    Title

    […]we came across a cool website that you just might love. Take a look in case you want[…]

  • royal cbd oil
    Posted at 19:45h, 09 novembre

    Title

    […]usually posts some incredibly fascinating stuff like this. If you’re new to this site[…]

  • https://royalcbd.com/product/cbd-gummies-10mg/
    Posted at 21:57h, 09 novembre

    Title

    […]that would be the finish of this post. Right here you will discover some websites that we believe you’ll enjoy, just click the hyperlinks over[…]

  • https://royalcbd.com/product/cbd-cream/
    Posted at 03:21h, 10 novembre

    Title

    […]Every once inside a while we opt for blogs that we read. Listed beneath are the latest web pages that we pick out […]

  • https://royalcbd.com/product/cbd-oil-1000mg/
    Posted at 06:50h, 10 novembre

    Title

    […]just beneath, are a lot of entirely not connected websites to ours, nevertheless, they are surely really worth going over[…]

  • royal cbd products
    Posted at 11:00h, 10 novembre

    Title

    […]Sites of interest we’ve a link to[…]

  • https://royalcbd.com/product/cbd-roll-on-gel/
    Posted at 21:12h, 10 novembre

    Title

    […]here are some hyperlinks to web sites that we link to since we consider they are worth visiting[…]

  • cbd for sale
    Posted at 00:55h, 11 novembre

    Title

    […]usually posts some really fascinating stuff like this. If you are new to this site[…]

  • sobreposição
    Posted at 02:53h, 16 novembre

    Title

    […]Sites of interest we have a link to[…]

  • BESTRATEDMERCH
    Posted at 05:02h, 18 novembre

    Title

    […]Wonderful story, reckoned we could combine a number of unrelated data, nonetheless really really worth taking a search, whoa did a single understand about Mid East has got a lot more problerms also […]

  • about canada pharmacy
    Posted at 07:51h, 18 novembre

    Title

    […]here are some hyperlinks to internet sites that we link to mainly because we believe they may be really worth visiting[…]

  • http://canadapharmacy.com
    Posted at 04:12h, 19 novembre

    Title

    […]check beneath, are some entirely unrelated websites to ours, nonetheless, they may be most trustworthy sources that we use[…]

  • 메리트카지노 주소
    Posted at 10:18h, 19 novembre

    Title

    […]the time to read or pay a visit to the content material or sites we have linked to beneath the[…]

  • wclub365
    Posted at 02:42h, 20 novembre

    Title

    […]Here is a superb Blog You may Locate Fascinating that we Encourage You[…]

  • sexo oral
    Posted at 09:26h, 21 novembre

    Title

    […]we prefer to honor quite a few other world wide web internet sites around the web, even when they aren’t linked to us, by linking to them. Below are some webpages worth checking out[…]

  • wachovia bank national association 2064 w county line rd in jackson nj 8527
    Posted at 10:43h, 21 novembre

    Title

    […]here are some hyperlinks to web sites that we link to simply because we believe they’re really worth visiting[…]

  • https://disavowbacklink.s3-ap-southeast-1.amazonaws.com/docung/disavow-28.html
    Posted at 16:21h, 22 novembre

    Title

    […]Every after in a even though we select blogs that we study. Listed beneath would be the most recent web-sites that we pick […]

  • 메리트카지노
    Posted at 18:51h, 23 novembre

    Title

    […]here are some hyperlinks to websites that we link to simply because we think they may be worth visiting[…]

  • insulation inspection
    Posted at 13:19h, 24 novembre

    Title

    […]the time to read or stop by the material or sites we’ve linked to below the[…]

  • meds canada
    Posted at 16:57h, 25 novembre

    Title

    […]below you will obtain the link to some internet sites that we assume you should visit[…]

  • Roberto Badalotti
    Posted at 17:31h, 27 novembre

    Title

    […]Every once in a although we pick out blogs that we study. Listed beneath would be the newest web-sites that we pick out […]

  • eu driving license in uk brexit
    Posted at 04:19h, 04 dicembre

    Title

    […]The data mentioned in the report are some of the most effective readily available […]

  • free porn video
    Posted at 21:54h, 05 dicembre

    Title

    […]please go to the web sites we stick to, which includes this 1, as it represents our picks through the web[…]

  • sunglasses
    Posted at 02:02h, 08 dicembre

    Title

    […]one of our visitors lately encouraged the following website[…]

  • Sälja Rolex
    Posted at 19:20h, 08 dicembre

    Title

    […]The info talked about within the write-up are a few of the top accessible […]

  • Loozap Immobilier Benin
    Posted at 19:39h, 09 dicembre

    Title

    […]check below, are some entirely unrelated sites to ours, nonetheless, they’re most trustworthy sources that we use[…]

  • malaysia online casino list
    Posted at 16:11h, 11 dicembre

    Title

    […]always a huge fan of linking to bloggers that I like but don’t get lots of link adore from[…]

  • kadikoy escort
    Posted at 20:18h, 11 dicembre

    Title

    […]Wonderful story, reckoned we could combine several unrelated information, nevertheless truly really worth taking a appear, whoa did one particular study about Mid East has got additional problerms too […]

  • brokerreview scam
    Posted at 00:26h, 12 dicembre

    Title

    […]the time to read or stop by the material or web pages we’ve linked to below the[…]

  • 918kiss apk 2020
    Posted at 00:49h, 12 dicembre

    Title

    […]just beneath, are various completely not associated web-sites to ours, even so, they are certainly worth going over[…]

  • pedopornografia
    Posted at 06:15h, 13 dicembre

    Title

    […]we came across a cool web-site that you could appreciate. Take a search when you want[…]

  • transcription services online
    Posted at 06:40h, 15 dicembre

    Title

    […]that would be the end of this article. Here you’ll obtain some internet sites that we feel you will enjoy, just click the hyperlinks over[…]

  • sàn giao dịch forex
    Posted at 12:24h, 15 dicembre

    Title

    […]below you will uncover the link to some sites that we assume you’ll want to visit[…]

  • chlid seat policy
    Posted at 00:46h, 17 dicembre

    Title

    […]check below, are some completely unrelated websites to ours, on the other hand, they are most trustworthy sources that we use[…]

  • supplements
    Posted at 15:24h, 17 dicembre

    Title

    […]that may be the finish of this article. Right here you will locate some sites that we believe you will appreciate, just click the links over[…]

  • vitamin
    Posted at 16:43h, 17 dicembre

    Title

    […]one of our visitors just lately proposed the following website[…]

  • best mystery movies - imdb
    Posted at 16:40h, 19 dicembre

    Title

    […]although websites we backlink to beneath are considerably not associated to ours, we feel they are truly worth a go by means of, so possess a look[…]

  • sàn forex
    Posted at 05:38h, 20 dicembre

    Title

    […]Here are a few of the websites we suggest for our visitors[…]

  • kitchen appliances
    Posted at 22:30h, 21 dicembre

    Title

    […]although websites we backlink to below are considerably not connected to ours, we really feel they may be actually worth a go by, so have a look[…]

  • private detective madrid
    Posted at 23:57h, 21 dicembre

    Title

    […]we came across a cool web site which you may well delight in. Take a search in case you want[…]

  • mushrooms canada
    Posted at 11:59h, 24 dicembre

    Title

    […]that is the finish of this report. Right here you will come across some internet sites that we consider you will appreciate, just click the links over[…]

  • canadian pharmacy
    Posted at 12:56h, 24 dicembre

    Title

    […]we came across a cool web page that you might take pleasure in. Take a search for those who want[…]

  • hd film izle
    Posted at 15:51h, 25 dicembre

    Title

    […]very handful of websites that occur to be in depth beneath, from our point of view are undoubtedly very well worth checking out[…]

  • hd film izle
    Posted at 00:47h, 26 dicembre

    Title

    […]The information mentioned within the report are some of the most effective offered […]

  • film izle
    Posted at 03:40h, 26 dicembre

    Title

    […]Sites of interest we have a link to[…]

  • scrap car removal (604) 398-5218
    Posted at 03:07h, 27 dicembre

    Title

    […]Here are a few of the web sites we advocate for our visitors[…]

  • handyman in port coquitlam
    Posted at 04:15h, 27 dicembre

    Title

    […]one of our guests just lately suggested the following website[…]

  • canadian people
    Posted at 14:03h, 27 dicembre

    Title

    […]one of our visitors a short while ago suggested the following website[…]

  • casino
    Posted at 04:20h, 28 dicembre

    Title

    […]that will be the end of this post. Right here you’ll obtain some internet sites that we think you will enjoy, just click the links over[…]

  • mega888 trick code
    Posted at 23:35h, 30 dicembre

    Title

    […]one of our guests not too long ago advised the following website[…]

  • Drucker mieten
    Posted at 02:49h, 04 gennaio

    Title

    […]although web-sites we backlink to below are considerably not related to ours, we feel they are essentially really worth a go via, so possess a look[…]

  • Aaron Lal
    Posted at 20:24h, 04 gennaio

    Title

    […]just beneath, are several entirely not associated websites to ours, however, they’re certainly worth going over[…]

  • Aaron Lal
    Posted at 20:02h, 05 gennaio

    Title

    […]very few sites that happen to be in depth below, from our point of view are undoubtedly well worth checking out[…]

  • my mega888 demo id
    Posted at 10:44h, 06 gennaio

    Title

    […]The info mentioned within the article are a few of the most effective out there […]

  • Adam Robinson Bendigo
    Posted at 04:31h, 07 gennaio

    Title

    […]very handful of internet websites that happen to become comprehensive beneath, from our point of view are undoubtedly effectively really worth checking out[…]

  • my mega888 apk hack
    Posted at 06:36h, 07 gennaio

    Title

    […]The data mentioned inside the report are some of the very best readily available […]

  • https://youtu.be/qSE-R_LQJww
    Posted at 08:32h, 07 gennaio

    Title

    […]Every the moment in a though we pick blogs that we read. Listed beneath would be the most recent sites that we opt for […]

  • Exie Strobl
    Posted at 17:50h, 08 gennaio

    Title

    […]here are some hyperlinks to websites that we link to mainly because we feel they may be really worth visiting[…]

  • malaysia mega888 background
    Posted at 08:43h, 09 gennaio

    Title

    […]here are some hyperlinks to web-sites that we link to mainly because we think they may be worth visiting[…]

  • silk hair
    Posted at 21:37h, 11 gennaio

    Title

    […]we came across a cool internet site which you may possibly delight in. Take a appear should you want[…]

  • human hair lace wigs
    Posted at 22:19h, 11 gennaio

    Title

    […]that is the finish of this article. Right here you’ll uncover some websites that we feel you’ll appreciate, just click the links over[…]

  • silk hair
    Posted at 23:41h, 11 gennaio

    Title

    […]although web-sites we backlink to below are considerably not connected to ours, we feel they are basically really worth a go by way of, so possess a look[…]

  • 等身大ドール
    Posted at 05:24h, 12 gennaio

    Title

    […]please check out the sites we comply with, including this a single, because it represents our picks in the web[…]

  • mega888 hack 2020
    Posted at 02:07h, 13 gennaio

    Title

    […]Wonderful story, reckoned we could combine some unrelated data, nonetheless genuinely worth taking a search, whoa did 1 discover about Mid East has got more problerms as well […]

  • special info
    Posted at 16:57h, 14 gennaio

    Title

    […]very few web sites that come about to be comprehensive below, from our point of view are undoubtedly very well worth checking out[…]

  • 34cr4rxq3crq34rq3r4
    Posted at 03:15h, 15 gennaio

    content

    […]This is very interesting[…]