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LEGGE DI BILANCIO 2018: poche novità migliorative per il sismabonus

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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

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