Camera e Senato hanno approvato le nuove linee guida sulle detrazioni fiscali per gli interventi edilizi rientranti nel superbonus 110% e nel bonus ristrutturazioni, nell’ambito dell’esame del Piano Nazionale di Ripresa e Resilienza (PNRR).
Il Governo Draghi, sulla base di queste, dovrà poi redigere la versione definitiva del Recovery Plan da trasmettere all’UE entro il 30 aprile 2021.
Le novità riguardanti il superbonus
- Estensione a tutto il 2023 per il superbonus, indipendentemente dall’avvenuta realizzazione di percentuali di lavori nell’ultimo anno di vigenza dell’incentivo;
- Possibile inserimento nel superbonus di una strategia di riqualificazione degli edifici e di semplificazione per favorire l’accesso ad esso.
- Estensione della platea di beneficiari del superbonus, anche a soggetti esercenti attività di impresa, arti e professioni, privilegiando settore alberghiero e PMI tra i comparti in difficoltà, alle aziende agricole e/o agrituristiche sui fabbricati rurali; in valutazione l’opportunità di estenderlo anche agli ippodromi;
- Accelerazione dei tempi di recupero del credito.
Bonus ristrutturazioni con aliquota unica al 75%
- Razionalizzazione di tutti gli altri bonus esistenti relativi alle ristrutturazioni e l’efficientamento energetico degli edifici con un’unica aliquota al 75%;
- Stabilizzazione delle suddette agevolazioni fiscali per renderli strutturali fino al 2025;
- Introdurre un geo bonus per interventi su edifici e terreni pubblici per il coinvolgimento dei cittadini, delle amministrazioni e delle imprese nelle politiche volte alla bonifica ambientale.
Cessione del credito/Sconto in fattura
Risulta inoltre necessario rendere strutturali lo sconto in fattura e/o la cessione del credito previsti, con la possibilità di confermarli fino al 30 giugno 2027.
Le sopracitate misura, la volontà di aggiornare il testo unico delle disposizioni legislative e regolamentari in materia edilizia, semplificare le procedure burocratiche, creare la creazione di un portale unico per rendere più agevoli operazioni e comunicazioni hanno lo scopo di:
- Rafforzare i bonus fiscali per triplicare gli obiettivi di risparmio energetico;
- Dare attuazione al piano di rigenerazione urbana;
- Semplificare e snellire adempimenti e procedure per accedere agli incentivi fiscali derivanti dall’esecuzione di lavori su patrimonio edilizio.
Se sei interessato al superbonus o all’installazione di un impianto fotovoltaico e/o di accumulo e desideri avere ulteriori informazioni, chiama il numero 0354540660 oppure scrivi una mail a [email protected]
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