
15 Mag Sismabonus e Casa Sicura: ecco guida pratica e FAQ ufficiali del MIT
l Ministero delle Infrastrutture ha pubblicato online tutte le informazioni su “Casa Sicura”, la nuova agevolazione fiscale per interventi edilizi antisismici
E’ online, sul portale istituzionale del MIT, la speciale sezione dedicata al Sismabonus denominata “Casa Sicura“. Di fatto, è una sorta di ‘mappa’ per la nuova agevolazione fiscale per interventi edilizi antisismici inserita nella Legge di Bilancio 2017 per consentire una maggior prevenzione del rischio sismico in Italia.
Come già ampiamente approfondito su queste pagine, il “Sismabonus” riguarda costruzioni adibite ad abitazione (prima e seconda casa), ad attività produttive e parti comuni condominiali situati nelle zone sismiche 1, 2 e 3, quasi l’intero territorio nazionale. All’agevolazione si accede previa classificare del rischio sismico dell’edificio prima e dopo aver effettuato i lavori.
Il Mit specifica che sarà possibile detrarre nella dichiarazione dei redditi, su un ammontare delle spese non superiore a 96 mila euro, una percentuale variabile dal 50% fino all’85% secondo le tipologie di intervento.
La speciale pagina si divide in sotto-categorie a tendina: Guida pratica, Domande frequenti, FAQ, Per i tecnici, Normativa e Spot.
Guida pratica
L’agevolazione consente di ottenere la detrazione fiscale dall’imposta lorda di una percentuale delle spese sostenute per lavori edilizi antisismici su abitazioni e immobili per attività produttive. Le spese devono essere sostenute dal 1° gennaio 2017 al 31 dicembre 2021 e i lavori devono essere stati autorizzati dopo il 1° gennaio 2017. La guida, poi, specifica tutte le possibilità di detrazione e la necessità della classificazione dell’immobile da parte di un professionista abilitato.
Nello specifico, la valutazione del rischio sismico e dell’efficacia degli interventi deve essere realizzata dai professionisti incaricati della progettazione strutturale, direzione dei lavori delle strutture e collaudo statico, secondo le rispettive competenze professionali e iscritti ai relativi Ordini o Collegi professionali di appartenenza. In particolare:
- il progettista attesta ufficialmente, compilando e firmando un apposito modulo di asseverazione, la classe di rischio sismico dell’edificio prima dell’intervento e quella che sarà raggiunta dopo i lavori
- il direttore dei lavori e il collaudatore statico attestano, al termine dell’intervento, se sono stati raggiunti gli obiettivi indicati nel progetto.
FAQ
Interessante la parte dedicata alle FAQ, con alcune risposte molto importanti ai fini della corretta comprensione del Sismabonus. Si ricorda che per conoscere la zona di rischio sismico del Comune in cui si trova la casa è possibile consultare il sito web del Dipartimento della Protezione Civile – Presidenza del Consiglio dei Ministri, dove è disponibile la Classificazione sismica 2015 per Comune in formato excel – aggiornata a marzo 2015.
Si conferma peraltro che per gli interventi sulle abitazioni o sulle attività produttive la detrazione fiscale si calcola su una spesa massima di 96 mila euro all’anno e che anche chi è in affitto può usufruire della detrazione, rimandando peraltro alla speciale guida fiscale redatta dall’Agenzia delle Entrate.
Le FAQ dalla n.8 alla n.11 sono dedicate al condominio e alla possibile cessione del credito: in un condominio si può ‘scaricare’ fino a 96 mila euro di detrazione massima per ogni appartamento e gli interventi, ovviamente, interessano le parti comuni. Nel caso di interventi sulle parti comuni di edifici condominiali si può scegliere, al posto della detrazione fiscale, di cedere il credito ai fornitori che hanno effettuato i lavori oppure ad altri soggetti privati. Le modalità di attuazione della cessione del credito saranno definite con un prossimo provvedimento del direttore dell’Agenzia delle entrate. In ogni caso non è possibile la cessione ad istituti di credito e ad intermediari finanziari.
Per i tecnici
La guida ricorda i documenti di interesse per i tecnici:
- Linee guida per la classificazione del rischio sismico delle costruzioni (allegato A del decreto ministeriale 7 marzo 2017 n.65);
- Modello asseverazione classe rischio sismico;
- Modello asseverazione classe rischio sismico;
- Attestazione, a cura del progettista incaricato, della classe di rischio sismico della costruzione precedente l’intervento e quella conseguibile dopo l’esecuzione dell’intervento progettato (allegato B del decreto ministeriale 7 marzo 2017 n.65).
Normativa
A livello normativo, invece, i riferimenti ricordati sono:
- Decreto ministeriale 7 marzo 2017 n.65 – Linee guida per la classificazione del rischio sismico delle costruzioni e modalità per l’attestazione, da parte di professionisti abilitati, dell’efficacia degli interventi effettuati;
- Decreto-legge 4 giugno 2013, n. 63 – articolo 16 – Proroga delle detrazioni fiscali per interventi di ristrutturazione edilizia e per l’acquisto di mobili – Testo aggiornato con le modifiche della Legge di conversione 3 agosto 2013, n. 90 (in G.U. 03/08/2013, n. 181) e della Legge11 dicembre 2016, n. 232 (Bilancio di previsione dello Stato per l’anno finanziario 2017).
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