Dopo il voto finale della Camera dei Deputati dello scorso 30 dicembre 2021, la Legge di Bilancio 2022 è stata pubblicata in Gazzetta Ufficiale. Ecco quali sono le conferme e le novità. Innanzitutto, il fotovoltaico beneficerà del Superbonus 110% fino a fine 2022.
“Per le spese documentate e rimaste a carico del contribuente, sostenute per l’installazione di impianti solari fotovoltaici connessi alla rete elettrica su edifici ai sensi dell’articolo 1,comma 1, lettere a), b), c) e d), ovvero di impianti solari fotovoltaici su strutture pertinenziali agli edifici, eseguita congiuntamente ad uno degli interventi di cui ai commi 1 e 4 del presente articolo”, si legge nel testo della legge, “la detrazione da ripartire tra gli aventi diritto in quattro quote annuali di pari importo spetta nella misura riconosciuta per gli interventi previsti agli stessi commi 1 e 4 in relazione all’anno di sostenimento della spesa, fino ad un ammontare complessivo delle stesse spese non superiore a euro 48.000 e comunque nel limite di spesa di euro 2.400 per ogni kW di potenza nominale dell’impianto solare fotovoltaico”.
Confermata nel Superbonus anche l’installazione di sistemi per la ricarica dei veicoli elettrici che, così come il fotovoltaico, rientrano nei lavori trainati:
“Per le spese documentate e rimaste a carico del contribuente, sostenute per gli interventi di installazione di infrastrutture per la ricarica di veicoli elettrici negli edifici di cui all’articolo, eseguita congiuntamente a uno degli interventi di cui al comma 1 del presente articolo, la detrazione spetta nella misura riconosciuta per gli interventi previsti dallo stesso comma 1 in relazione all’anno di sostenimento della spesa, da ripartire tra gli aventi diritto in quattro quote annuali di pari importo, e comunque nel rispetto dei seguenti limiti di spesa, fatti salvi gli interventi in corso di esecuzione:
euro 2.000 per gli edifici unifamiliari o per le unità immobiliari situate all’interno di edifici plurifamiliari che siano funzionalmente indipendenti e dispongano di uno più accessi autonomi dall’esterno secondo la definizione di cui al comma 1-bis del presente articolo; euro 1.500 per gli edifici plurifamiliari o i condomini che installino un numero massimo di 8 colonnine; euro 1.200 per gli edifici plurifamiliari o i condomini che installino un numero superiore a 8 colonnine”.
Complessivamente, il Superbonus al 110% è esteso fino a fine 2023 per i condomini, con un decalage al 70% nel 2024 e al 65% nel 2025. Per gli edifici unifamiliari, invece, il Superbonus al 110% varrà fino a fine 2022 purché entro giugno 2022 venga effettuato il saldo del 30% dei lavori. Inoltre, è prevista un’estensione del Superbonus fino a fine 2025 per tutte le aree e i centri colpiti da eventi sismici.
Per quanto riguarda gli altri bonus edilizi, sono state prorogate fino a fine 2024 le detrazioni al 50% e al 65%. Infine, sono state ufficialmente prorogate le misure legate a sconto in fattura e cessione del credito, fino al 2024 per il Superbonus, e fino a fine 2025 per tutte le altre detrazioni.
C’è infine un’importante novità per quanto riguarda lo storage, con l’introduzione del credito di imposta.
“Ai fini dell’imposta sul reddito delle persone fisiche, ai contribuenti è riconosciuto, nel limite massimo complessivo di 3 milioni di euro per l’anno 2022, un credito d’imposta per le spese documentate relative all’installazione di sistemi di accumulo integrati in impianti di produzione elettrica alimentati da fonti rinnovabili”, continua il testo della Legge di Bilancio, “anche se già esistenti e beneficiari degli incentivi per lo scambio sul posto.
Con decreto del Ministro dell’economia e delle finanze, da adottare entro novanta giorni dalla data di entrata in vigore della presente legge, sono definite le modalità attuative per l’accesso al beneficio di cui al presente comma e per il suo recupero in caso di illegittimo utilizzo, nonché le ulteriori disposizioni ai fini del contenimento della spesa complessiva”.
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