SUPERBONUS AL 110%: IN QUALI CASI PUÒ ESSERE RICHIESTO
Presto in arrivo il nuovo Superbonus al 110%: come abbiamo visto qualche giorno fa, grazie al decreto Rilancio, sarà possibile accedere a nuove detrazioni per opere di riqualificazione energetica e antisismica. Vediamo insieme nel dettaglio come funziona questa nuova agevolazione e per quali lavori è possibile richiederla.
Il piano per un’edilizia green
Far ripartire l’edilizia, con effetti economici benefici per l’intera economia. Ecco l’idea alla base di queste nuove agevolazioni che a partire dal 1° luglio offriranno ai consumatori notevoli vantaggi in termini di spese per la casa. È importante ricordare che il bonus al 110% potrà essere utilizzato solamente per lavori strutturali del “cappotto” dell’edificio, con possibilità però di abbinare anche interventi di ristrutturazione minori che abbiano come finalità un miglioramento sotto il profilo energetico.
Tutti gli interventi minori, invece, potranno continuare a godere delle agevolazioni già esistenti, come quella per le ristrutturazioni al 50%, l’ecobonus al 65% e per il bonus facciate al 90%.
Per quali lavori è possibile richiedere il bonus
Un primo requisito basilare per riuscire a ottenere il super sconto del 110% in cinque anni scatta solamente se gli interventi di ristrutturazione immobiliare riguardano la struttura dell’intero edificio.
Rientrano in questi, ad esempio:
- gli interventi di isolamento termico che interessano l’involucro dell’edificio e un’incidenza della superficie superiore al 25%, entro il limite di 60 mila euro, moltiplicati per il numero di unità immobiliari;
- la sostituzione degli impianti di climatizzazione con efficienza pari alla classe A, con abbinamento a eventuali sistemi fotovoltaici, per un massimo di 30 mila euro per ciascuna unità immobiliare;
- le spese per interventi antisismici a patto che sia stipulata anche una polizza assicurativa a copertura dei rischi calamità;
- l’installazione di impianti fotovoltaici a patto che integrino altre tipologie di lavori strutturali.
In tutti i casi per poter accedere a questa agevolazione sarà indispensabile rispettare alcuni criteri energetici specifici.
Come funziona lo sconto
La grande novità di questa agevolazione riguarda la possibilità di cedere il credito maturato alle banche. Il contribuente, infatti, potrà scegliere di applicare lo sconto in fattura: in questo caso il fornitore potrà recuperarne il valore sotto forma di credito d’imposta erogabile da altri soggetti, comprese banche e intermediari finanziari.
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