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Sismabonus come occasione per un piano nazionale di prevenzione e di valutazione sismica degli edifici: una breve sintesi

SISMABONUS 1

05 Giu Sismabonus come occasione per un piano nazionale di prevenzione e di valutazione sismica degli edifici: una breve sintesi

La Legge di Stabilità 2017, approvata il 21 dicembre 2016, ha inteso fare del Sismabonus l’occasione per un piano volontario dei cittadini, con forti incentivi statali, di valutazione e prevenzione nazionale del rischio sismico degli edifici.
Lo strumento attuativo è il decreto del Ministro delle Infrastrutture e dei Trasporti, emanato il 28 febbraio 2017, con cui sono stabilite 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.
Il decreto, con le Linee Guida allegate, firmato dal Ministro e pubblicato sul sito del Mit, ha assunto efficacia dal 1° marzo 2017.

Un passaggio fondamentale per la conoscenza del patrimonio edilizio e la cultura della prevenzione

I numerosi eventi sismici che si sono verificati negli ultimi decenni hanno comportato per la collettività enormi costi sociali in termini di vittime e di incidenza sulla vita delle comunità e costi economici sostenuti per l’emergenza e la ricostruzione.
Negli ultimi 50 anni si valutano:
– circa 5.000 vittime
– spesa annua media di circa tre miliardi di euro per emergenza e ricostruzione.
Ciò è dovuto fondamentalmente, oltre alla sismicità tipica del Paese, alla elevata vulnerabilità del nostro patrimonio edilizio. L’esigenza di elaborare le Linee Guida nasce dalla necessità, avvertita da tutto il Paese, di affrontare la mitigazione del rischio sismico, promuovendo una cultura della conoscenza e della prevenzione.

Le Linee Guida: strumento di classificazione degli edifici e di prevenzione sismica

Il 20 febbraio 2017 l’Assemblea Generale del Consiglio Superiore dei Lavori Pubblici ha espresso all’unanimità parere favorevole al testo delle “Linee Guida per la classificazione del rischio sismico delle costruzioni”.
Le Linee Guida forniscono lo strumento di regolamentazione degli incentivi fiscali, legati alla misura del cosiddetto Sismabonus, con uno specifico riferimento all’edilizia privata e produttiva, costituendo il primo strumento di attivazione di una concreta politica di Prevenzione Sismica del patrimonio edilizio abitativo e produttivo del Paese.
La misura fiscale a cui si legano le Linee Guida rappresenta una novità per l’Italia: per la prima volta si può attuare, su larga scala e senza graduatorie di accesso ai benefici, un’azione volontaria con forti incentivi statali di prevenzione sismica sugli edifici esistenti privati.

Un nuovo approccio che unisce salvaguardia delle vite e tutela delle comunità sul piano socio-economico

Le Linee Guida affrontano, con un nuovo approccio, il tema della classificazione del Rischio Sismico delle costruzioni esistenti coniugando:
• il rispetto del valore della salvaguardia della vita umana (mediante i livelli di sicurezza previsti dalla Vigenti Norme Tecniche per le Costruzioni)
• la considerazione delle possibili perdite economiche e delle perdite sociali (in base a robuste stime convenzionali basate anche sui dati dellaRicostruzione post Sisma Abruzzo 2009).

Il Rischio Sismico: l’unità di misura per fare prevenzione

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.
Rischio = Pericolosità x Vulnerabilità x Esposizione
Pericolosità: probabilità che si verifichi un sisma (terremoto atteso): zone sismiche
Vulnerabilità: valutazione delle conseguenze del sisma: capacità degli edifici
Esposizione: valutazione socio/economica delle conseguenze: contesti delle comunità
Otto classi di Rischio Sismico, dalla A+ alla G

Le Linee Guida consentono di attribuire ad un edificio una specifica Classe di Rischio Sismico, da A+ a G, mediante un unico parametro che tenga contosia della sicurezza sia degli aspetti economici:
classe A+ (meno rischio)
classe A
classe B
classe C
classe D
classe E
classe F
classe G (più rischio)
Le Linee Guida forniscono indirizzi di massima sulla progettazione e associano ai livelli di sicurezza un costo convenzionale in base ai dati del monitoraggio della ricostruzione a seguito del terremoto del 2009 in Abruzzo.

I due metodi per la determinazione della Classe di Rischio Sismico al fine di accedere ai bonus fiscali:

1. Metodo convenzionale: applicabile a qualsiasi tipologia di costruzione, basato sull’applicazione dei normali metodi di analisi previsti dalle attuali Norme Tecniche e consente la valutazione della Classe di Rischio della costruzione, sia nello stato di fatto sia nello stato conseguente all’eventuale intervento, consentendo il miglioramento di una o più classi di rischio.
2. Metodo semplificato: basato su classificazione macrosismica dell’edificio, è indicato per una valutazione economica e speditiva (senza specifiche indagini e/o calcoli) della Classe di Rischio e può essere utilizzato sia per una valutazione preliminare indicativa, sia per l’accesso al beneficio fiscale in relazione all’adozione di interventi di tipo locale, consentendo al massimo il miglioramento di una sola classe di rischio.
Il Metodo convenzionale per la classe di Rischio Sismico
Le Linee Guida e il decreto ministeriale

Dal punto di vista dei contenuti tecnici, le Linee guida costituiscono:
• uno strumento efficace e di facile comprensione;
• non richiedendo strumenti e concetti diversi rispetto a quelli già utilizzati dai professionisti nell’applicazione delle vigenti normetecniche per le costruzioni.
• consentono la pronta attuazione al disposto della Legge di Stabilità 2017.
Il Decreto Ministeriale di approvazione stabilisce:
• Le modalità per l’attestazione, da parte di professionisti abilitati, dell’efficacia degli interventi effettuati;
• L’istituzione, presso il Consiglio Superiore dei Lavori Pubblici, di una Commissione permanente di monitoraggio, incaricata di valutare l’efficacia dell’azione di prevenzione sismica sul patrimonio edilizio.

Un Sismabonus rafforzato – le novità

La Stabilità 2017 ha quindi previsto misure rafforzate per il Sismabonus, in particolare:
• Estensione alle zone sismiche 1, 2 e 3, buona parte del territorio nazionale a rischio (in precedenza, solo 1 e 2)
• Stabilizzazione per 5 anni, tra il 1 gennaio 2017 e il 31 dicembre 2021
• Riguarda gli immobili adibiti a abitazioni, seconde case e ad attività produttive
• Detrazioni in 5 anni (anziché 10)
• Detrazioni premianti maggiore è l’efficacia dell’intervento
• Cessione del credito ai fornitori per chi non può sostenere la spesa (con successivo
provvedimento dell’Agenzia delle Entrate).
Un Sismabonus rafforzato – detrazioni premianti

Detrazioni premianti con il Sismabonus della Stabilità 2017
Rispetto alle ristrutturazioni antisismiche senza variazione di classe (50%) le detrazioni per la prevenzione sismica aumentano notevolmente qualora si migliori l’edificio di una o due classi di Rischio Sismico.
• abitazioni, prime e seconde case, e edifici produttivi
detrazione al 70% se migliora di 1 classe di rischio
detrazione all’80% se migliora di 2 o più classi di rischio
• condomini parti comuni
detrazione al 75% se migliora di 1 classe di rischio
detrazione all’85% se migliora di 2 o più classi di rischio
L’ammontare delle spese non superiore a euro 96.000 per ciascuna delle unità immobiliari di ciascun edificio.

I passaggi per realizzare un intervento con detrazioni

Operativamente, per accedere al Beneficio Fiscale:
• Il proprietario che intende accedere al beneficio, incarica un professionista della valutazione della classe di rischio e della predisposizione del progetto di intervento;
• Il professionista, individua la classe di Rischio della costruzione nello stato di fatto prima dell’intervento;
• Il professionista progetta l’intervento di riduzione del rischio sismico e determina la classe di Rischio della costruzione a seguito del completamento dell’intervento;
• Il professionista assevera i valori delle classi di rischio e l’efficacia dell’intervento;
• il proprietario può procedere ai primi pagamenti delle fatture ricevute;
• per la cessione del credito seguirà provvedimento Agenzia delle Entrate;
• Il direttore dei lavori e il collaudatore statico attestano al termine dell’intervento la conformità come da progetto.

FONTE: www.ingenio.it

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