Studio Ingegneria Maggi studio di progettazione integrata ed ottimizzata | Sismabonus: misure per i condomini e lista zone sismiche comune per comune
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Sismabonus: misure per i condomini e lista zone sismiche comune per comune

Sismabonus

24 Mag Sismabonus: misure per i condomini e lista zone sismiche comune per comune

Sismabonus parti comuni condominiali: il MIT conferma che gli interventi di messa in sicurezza antisismica in un condominio non possono non interessare le parti comuni e fornisce l’elenco aggiornato della classificazione sismica comune per comune

Il Sismabonus, la nuova agevolazione fiscale per interventi edilizi antisismici inserita nella Legge di Bilancio 2017 per consentire una maggior prevenzione del rischio sismico in Italia, riguarda anche – e, per certi versi, soprattutto, considerando il numero di abitazioni condominiali presenti nel nostro Paese – i condomini e le parti comuni degli edifici condominiali.

Il MIT, nella recente guida ad hoc “Casa Sicura”, ha fornito una sorta di mappa per l’utilizzo del Sismabonus anche rivolto ai condomini: tra le varie FAQ, infatti, alcune sono dedicate al funzionamento del sismabonus nei condomini, alla possibilità di mettere in sicurezza solo le parti comuni di un condominio e all’opzione cessione del credito. Vediamole nello specifico.

1. Messa in sicurezza sismica delle parti comuni di un condominio tramite lavori in condominio
E’ sicuramente possibile, poiché “gli interventi di messa in sicurezza antisismica in un condominio non possono non interessare le parti comuni”.
Come precisato dal MIT, quindi, quando si avviano dei lavori di adeguamento sismico in un condominio non è possibile agire sul singolo appartamento ma è necessario ricomprendere le parti comuni, per cui è possibile agire sulle parti comuni di un edificio senza intervenire sui singoli appartamenti ma non è possibile il contrario.

E’ proprio per questo motivo che nella legge 232/2016 (Legge di Bilancio 2017) si fa riferimento sempre e solo di “parti comuni di condomini” (senza mai fare riferimento al generico condominio o all’appartamento in condominio), in contrapposizione alle “costruzioni adibite ad abitazione”, ossia edifici singoli (ad esempio le ville) in cui il proprietario può autonomamente decidere di effettuare dei lavori di adeguamento sismico.

Tutti i cosiddetti condòmini (coloro che vivono in appartamento in condominio) non possono decidere in maniera autonoma di migliorare la sicurezza della propria abitazione (tali lavori non avrebbero effetti ai fini antisismici) ma devono programmare i lavori in accordo con tutto il condominio.

2. Criteri di ripartizione dell’agevolazione
La massima detrazione fiscale ottenibile in un condominio, per lavori di miglioramento sismico sulle parti comuni, è fino a una spesa massima di 96 mila euro: attenzione, però, perché la quota di detrazione che spetta a ogni singolo appartamento viene attribuita dall’amministratore sulla base del Regolamento di condominio e delle tabelle millesimali.

3. Cessione del credito
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, che non siano istituti di credito e ad intermediari finanziari. Le modalità di attuazione della cessione del credito saranno definite con un prossimo provvedimento dell’Agenzia delle Entrate.

Classificazione sismica dei comuni
Infine, ricordiamo che per conoscere la zona di rischio sismico del Comune in cui si trova l’immobile oggetto dell’intervento, è possibile consultare il sito web del Dipartimento della Protezione Civile – Presidenza del Consiglio dei Ministri, dove è disponibile la Classificazione sismica 2015 comune per comune in formato excel – aggiornata a marzo 2015.

FONTE: www.ingenio.it

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