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Il Superbonus 110% è legge: scarica il PDF con la guida completa definitiva | Unione Geometri
sabato, Dicembre 21, 2024
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Edilizia

Il Superbonus 110% è legge: scarica il PDF con la guida completa definitiva

Una guida dettagliata al superbonus 110%. L’Agenzia delle Entrate ha pubblicato una guida aggiornata per sfruttare le agevolazioni fiscali previste dal bonus 110%.

Superbonus 110: scarica PDF con la guida completa definitiva
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Il Superbonus 110% è, finalmente, stato ufficializzato. La notizia, di cui molti dubitavano, è arrivata con la definitiva approvazione del DL Rilancio e rende applicabile il superbonus 110%.

L’incentivo fiscale approvato prevede una detrazione del centodieci per cento sulle spese sostenute nell’arco temporale primo luglio 2020 – 31 dicembre 2021 per i lavori che apportano un miglioramento dell’efficienza energetica e della sicura antisismica.

Interventi agevolati, soggetti interessati e modalità di utilizzo: guida dell’agenzia delle Entrate alla corretta comprensione del Superbonus 110%.

La detrazione fiscale al 110% può essere applicata sulle spese (documentate) di riqualificazione energetica e sismica per lavori su “parti comuni di edifici condominiali, sulle unità immobiliari indipendenti e sulle singole unità immobiliari (fino ad un massimo di due)”.

Il superbonus NON può essere richiesto per i lavori effettuati su abitazioni signorili, ville e castelli

Quali sono gli interventi e i lavori edili ammessi al superbonus 110%?

Gli interventi per i quali è stata pensata la misura del superbonus 110% sono in primo luogo i lavori atti a migliorare l’efficienza energetica e quelli per ottimizzare le misure antisismiche.

A queste due grandi macro-aree devono però essere aggiunti anche tutti gli interventi che possono essere considerati come un’ovvia conseguenza. Secondo questa interpretazione quindi, i lavori di installazione degli impianti fotovoltaici e la predisposizione delle colonnine elettriche per la ricarica di veicoli a energia elettrica possono essere incentivati se inseriti in un progetto più ampio.

Il Superbonus può essere richiesto da tutti i cittadini, proprietari di immobili?

La detrazione fiscale prevista dal Decreto Rilancio può essere richiesta dai proprietari di immobili, ma anche nudi proprietari, usufruttuari, affittuari, enti pubblici come IACP, cooperative abitative, asd, onlus.

Detrazione fiscale VS sconto sul costo di beni e servizi.

Il DL Rilancio ha previsto la possibilità di scegliere tra detrazione fiscale e sconto in fattura sull’acquisto di beni e servizi.

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