Sisma Bonus

Il Sisma Bonus

Il sisma bonus è un’agevolazione fiscale che prevede specifiche detrazioni per chi effettua interventi di adozione di misure antisismiche per gli edifici.

A chi è rivolto

Il Sisma Bonus è  una detrazione d’imposta ( IRPEF od IRES ) concessa sia ai privati ( persone fisiche, imprenditori individuali, professionisti ) sia alle società che intendono realizzare  interventi anti sismici  su immobili di tipo abitativo (anche seconda casa) o su quelli utilizzati per le attività produttive, situati nelle zone sismiche a più alto rischio ( 1 e 2 ) ma anche in quelle a rischio ridotto come le zone sismiche 3.

Per immobili destinati ad attività produttive si intendono  gli edifici in cui si svolgono attività agricole, professionali, produttive di beni e servizi, commerciali o non commerciali.

Il valore della detrazione e le regole per beneficiarne, variano in base all’anno in cui il contribuente realizza le opere.

Detrazioni più elevate sono previste se gli interventi realizzano l’obiettivo di ridurre il rischio sismico di una o più classi.Edifici soggetti a rischio sismico

Possono usufruire delle detrazioni Sisma Bonus non solo i proprietari ma anche il titolare di un diritto reale di godimento, il comodatario, il locatario o utilizzatore in leasing, il familiare convivente ed il futuro  acquirente dell’immobile per le quote di detrazione residue.

Entità delle detrazioni

Beneficiano della detrazione nella misura del 50% coloro che dal 1° gennaio 2017 al 31 dicembre 2021 sostengono spese per rendere gli immobili più sicuri dal punto di vista sismico,  fino all’importo di 96.000 euro. Detrazione da suddividere in 5 quote di pari importo.

La detrazione sale fino al 70% o 80% se le opere realizzate ottengono una riduzione del rischio sismico di 1 o 2 classi.

Sale ulteriormente, dal 75% all’85% se gli interventi di efficientamento sismico vengono effettuati sulle parti comuni degli edifici condominiali.

La detrazione dal 75% fino all’85% per una spesa massima di 96.000 euro è prevista anche per chi  acquista un immobile demolito e poi ricostruito in uno dei Comuni delle zone classificate a rischio sismico 1.

Quali costi sono detraibili con il sisma bonus?Classi di rischio sismico

Oltre a quelli inerenti i lavori,  è possibile detrarre anche le spese necessarie per le indagini sulle strutture, per le indagini geotecniche, le verifiche per la classificazione sismica, la progettazione, la direzione dei lavori, il collaudo, le autorizzazioni, nonché gli altri eventuali costi strettamente collegati alla realizzazione degli interventi ed al completamento dei lavori , tipiche della manutenzione ordinaria o straordinaria quali ad es. tinteggiature, intonacature, pavimentazioni, etc.
Vige infatti il principio secondo cui l’intervento di categoria superiore assorbe quelli di categoria inferiore ad esso collegati .

Come usufruire della detrazione

Il soggetto avente diritto alla detrazione dovrà comunicare , tramite il sito Internet dell’Agde , entro il 28 febbraio dell’anno successivo all’intervento, i propri dati,  i dati catastali dell’immobile, il tipo di intervento, l’importo complessivo , la detrazione spettante, la data in cui è stata esercitata l’opzione, denominazione e dati ed assenso del fornitore allo sconto.

La detrazione  va ripartita in cinque quote annuali di pari importo e  può essere utilizzata direttamente dal soggetto IRES od IRPEF oppure, può essere ceduta a terzi. Il recupero avverrà tramite il normale F24 solo in compensazione , previa conferma della procedura di opzione attraverso codici tributo appositi.
Con il DECRETO RILANCIO 2020 e a patto che i lavori siano effettuati entro il 2021, i soggetti che sostengono le spese possono optare,  al posto dell’utilizzo diretto della detrazione, alternativamente:
a) SCONTO IN FATTURA
Il corrispettivo dovuto per i lavori, verrà scontato  fino a un importo massimo pari al corrispettivo dovuto.
L’importo sarà anticipato dal fornitore che ha effettuato gli interventi . Quest’ultimo lo potrà recuperare sotto forma di credito d’imposta con facoltà di successiva cessione ad altri soggetti.
L’importo dello sconto in fattura, pari al contributo, non riduce l’imponibile ai fini IVA ed è espressamente indicato nella fattura emessa a fronte degli interventi effettuati.
Il pagamento deve avvenire mediante bonifico bancario dal quale risulti la causale di versamento, il codice fiscale del beneficiario della detrazione e la partita IVA.

b) CESSIONE DEL CREDITO
 Con il DECRETO RILANCIO 2020,  il fornitore che ha offerto lo sconto in fattura avrà la facoltà di successiva cessione ad altri soggetti inclusi istituti di credito e altri intermediari finanziari.
La cessione del credito può essere effettuata anche sugli stati di avanzamento dei lavori (max 2 di importo minimo del 30%).

Sisma bonus decreto rilancio 2020

Con il decreto rilancio è prevista  una detrazione del 110% per le spese che verranno sostenute dal 1° luglio 2020 fino al 31 dicembre 2021:
  • dalle persone fisiche nelle singole unità abitative e nei condomini;
  • dagli Istituti autonomi case popolari (IACP) per interventi su immobili di loro proprietà o gestiti per conto dei comuni;
  • dalle cooperative di abitazione a proprietà indivisa per interventi su immobili posseduti e assegnati in godimento ai soci. Il super bonus del 110% è ammesso per le opere su immobili che fanno parte delle zone sismiche 1,2 e 3.

Legge di bilancio 2021

La legge di bilancio 2021 ha prorogato le scadenze dei superbonus come segue:

> 30.6.2022 – 31.12.2022 per immobili di proprietà degli Istituti Autonomi Case Popolari;
31.12.2022 qualora alla data del 30.6.2022 (31.06.2023 per gli IACP) i lavori siano stati effettuati per almeno il 60%.

 

Detrazione del  sisma bonus per un condomino

Il costo imputabile ad un condomino e la corrispondente detrazione fiscale Sisma Bonus viene determinata dall’ amministratore,  ripartendo il costo totale dei lavori,  in base alle tabelle millesimali previste nel regolamento condominiale.
I condomini,  nella delibera per i lavori straordinari, possono decidere di adottare un criterio diverso.
Gli  interventi di efficientamento energetico, di riduzione del rischio sismico, installazione di pannelli fotovoltaico e colonnine di ricarica veicoli elettrici,  verranno deliberati dalle assemblee condominiali  con la maggioranza degli intervenuti ed almeno un terzo del valore dell’edificio.

 Chi incaricare per il progetto per il miglioramento sismico ed un preventivo Sisma bonusSisma bonus

Va incaricato un professionista che svolgerà le indagini sulle strutture e le indagini geotecniche per  individuare la classe di rischio sismico allo stato di fatto.
Successivamente  predisporrà  il progetto degli interventi di miglioramento sismico e la certificazione della classe di rischio allo stato di fatto e quella conseguibile con i lavori previsti

Iter per avere autorizzazione

L’iter edilizio del Sisma bonus si avvia presentando , allo sportello unico, la SCIA .
Va allegato anche  il progetto di miglioramento sismico e le certificazioni delle classi di rischio pre/ post intervento secondo i modelli predisposti dal Ministero delle Infrastrutture e Trasporti.
Il direttore dei lavori e il collaudatore statico,  all’ultimazione dei lavori, dovranno attestare la conformità degli interventi realizzati al progetto depositato e la congruità dei costi sostenuti.

E’ consentita la detrazione Iva dal Sisma bonus?

Nel caso in cui l’iva sia un costo, (ad es. immobile di proprietà di una persona fisica) rientra tra quelli oggetto di detraibilità.

I benefici del Sismabonus si possono perdere se :

  • Non si  effettuata la comunicazione preventiva all’Asl od agli altri enti.
  • Non sono esibite le fatture od i i bonifici delle spese effettuate.
  • Le opere edilizie eseguite non rispettano le norme urbanistiche.
  • Il cantiere non rispetta le norme sulla sicurezza luoghi di lavoro o gli obblighi contributivi.
  • Il pagamento non è eseguito tramite «bonifico parlante o non riporti correttamente i dati richiesti.
  • In mancanza di deposito dell’Asseverazione della Classificazione Sismica contestualmente alla SCIA.
  • In caso di falsa attestazione dei costi sostenuti.
Tutte le guide e le normative su Sisma Bonus si possono trovare nelle Guide e Normative Sismabonus Ecobonus.

Come funziona lo sconto in fattura?

Potrete rimanere  informati sulle novità del  Sisma Bonus  continuando a seguirmi  sul   BLOG   e sulle mie pagine Facebook ed Instagram.

A presto

Manuela

 

Mamo

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