Maurizio Lupi

 Approfondimento: come ottenere gli incentivi per le ristrutturazioni edilizie
Dicembre 31, 2013

Approfondimento: come ottenere gli incentivi per le ristrutturazioni edilizie

(aggiornato 31 dicembre 2014) Approfondimento per usufruire degli incentivi ristrutturazione 2013 prorogati dal Ministro Maurizio Lupi che consentono di ottenere la detrazione fiscale del 50% per interventi di ristrutturazione e acquisto di mobili legati alla riqualificazione edilizia

 
AGGIORNAMENTO 3 GENNAIO
La legge di stabilità 2013 ha introdotto importanti novità per quanto riguarda gli incentivi per le ristrutturazioni edilizie e il miglioramento dell’efficienza energetica degli edifici.

  1. gli incentivi sono stati prorogati con le stesse percentuali del 2013 (50% per le ristrutturazioni e 65% per gli interventi sul risparmio energetico);
  2. il tetto di spesa è stato raddoppiato a 96 mila euro sempre con la possibilità di accedere al bonus mobili e quello per l’acquisto degli elettrodomestici.

 

DOMANDE E RISPOSTE AGENZIA DELLE ENTRATE

L’Agenzia delle Entrate ha curato le risposte a queste domand frequenti. LEGGETE ANCHE: Domande e risposte per ottenere gli incentivi sulle ristrutturazioni
 
Il Consiglio dei Ministri n.6 ha approvato misure per incentivare con detrazioni fiscali del 50% per la riqualificazione degli edifici attraverso ristrutturazioni.
Il patrimonio immobiliare italiano è molto vecchio e poco efficiente dal punto di vista del risparmio energetico. Basta dire che i nostri edifici hanno:

  • Oltre 40 anni di vita per il 55,4% del totale
  • Si stima che fra 10 anni saranno il 68,6% (nelle sole città metropolitane saranno l’85,2%)

La proroga di questi incentivi, dal 1 luglio al 31 dicembre 2013, migliora l’efficienza energetica e sostiene la filiera della casa che è un settore trainante.
 

REQUISITI

CHI PUO FRUIRE DELLA DETRAZIONE
I contribuenti assoggettati all’imposta sul reddito delle persone fisiche (Irpef) residenti o meno nel territorio dello Stato. L’agevolazione spetta non solo ai proprietari degli immobili ma anche ai titolari di diritti reali/personali di godimento sugli immobili oggetto degli interventi:

  • proprietari o nudi proprietari
  • titolari di un diritto reale di godimento (usufrutto, uso, abitazione o superficie)
  • locatari o comodatari
  • soci di cooperative divise e indivise
  • imprenditori individuali, per gli immobili non rientranti fra i beni strumentali o merce
  • soggetti indicati nell’articolo 5 del Tuir, che producono redditi in forma associata (società
    semplici, in nome collettivo, in accomandita semplice e soggetti a questi equiparati,
    imprese familiari), alle stesse condizioni previste per gli imprenditori individuali.

 
INTERVENTI PASSIBILI DI DETRAZIONE
Tra le spese per le quali è possibile usufruire degli incentivi 2013 per la ristrutturazione edilizia rientrano:

  • Interventi di manutenzione straordinaria sulle singole unità immobiliari residenziali di qualsiasi categoria catastale e sulle relative pertinenze
  • Interventi di manutenzione ordinaria e straordinaria sulle parti comuni di edifici residenziali
  • Interventi di restauro e risanamento conservativo
  • Interventi necessari alla ricostruzione o al ripristino di immobili danneggiati a seguito di eventi calamitosi, a condizione che sia stato dichiarato lo stato di emergenza
  • Interventi relativi alla realizzazione di autorimesse o posti auto pertinenziali, anche a
    proprietà comune
  • Lavori finalizzati all’eliminazione delle barriere architettoniche, aventi ad oggetto ascensori e montacarichi (ad esempio, la realizzazione di un elevatore esterno all’abitazione)
  • Interventi per la realizzazione di ogni strumento che, attraverso la comunicazione, la
    robotica e ogni altro mezzo di tecnologia più avanzata, sia idoneo a favorire la mobilità
    interna ed esterna all’abitazione per le persone portatrici di handicap gravi
  • Interventi di bonifica dall’amianto e di esecuzione di opere volte ad evitare gli infortuni domestici
  • Interventi relativi all’adozione di misure finalizzate a prevenire il rischio del compimento di atti illeciti da parte di terzi
  • Interventi finalizzati alla cablatura degli edifici, al contenimento dell’inquinamento
    acustico, al conseguimento di risparmi energetici, all’adozione di misure di sicurezza
    statica e antisismica degli edifici, all’esecuzione di opere interne

LEGGETE ANCHE: Ottenere gli incentivi fiscali per l’acquisto di mobili
 
ESEMPI

  • Installazione di apparecchi di rilevazione di presenza di gas inerti
  • Montaggio di vetri anti-infortunio
  • Installazione del corrimano
  • Rafforzamento, sostituzione o installazione di cancellate o recinzioni murarie degli edifici
  • Apposizione di grate sulle finestre o loro sostituzione
  • Porte blindate o rinforzate
  • Apposizione o sostituzione di serrature, lucchetti, catenacci, spioncini
  • Installazione di rilevatori di apertura e di effrazione sui serramenti
  • Apposizione di saracinesche
  • Tapparelle metalliche con bloccaggi
  • Vetri antisfondamento
  • Casseforti a muro
  • Fotocamere o cineprese collegate con centri di vigilanza privati
  • Apparecchi rilevatori di prevenzione antifurto e relative centraline

 
ALTRE SPESE AMMESSE
Oltre alle spese necessarie per l’esecuzione dei lavori, ai fini della detrazione è possibile considerare anche:

  • Spese per la progettazione e le altre prestazioni professionali connesse
  • Spese per prestazioni professionali comunque richieste dal tipo di intervento
  • Spese per la messa in regola degli edifici ai sensi del DM 37/2008 – ex legge 46/90
  • (impianti elettrici) e delle norme Unicig per gli impianti a metano (legge 1083/71)
  • Spese per l’acquisto dei materiali
  • Compenso corrisposto per la relazione di conformità dei lavori alle leggi vigenti
  • Spese per l’effettuazione di perizie e sopralluoghi
  • Imposta sul valore aggiunto, l’imposta di bollo e i diritti pagati per le concessioni, le
  • Autorizzazioni e le denunzie di inizio lavori
  • Oneri di urbanizzazione
  • Altri eventuali costi strettamente collegati alla realizzazione degli interventi nonché agli adempimenti stabiliti dal regolamento di attuazione degli interventi agevolati (decreto n. 41 del 18 febbraio 1998).

Non possono invece ritenersi comprese tra quelle oggetto della detrazione le spese di trasloco e custodia dei mobili per il periodo necessario all’effettuazione degli interventi di recupero edilizio.
 
MANUTENZIONE ORDINARIA
Gli interventi di manutenzione ordinaria sono ammessi all’agevolazione solo quando
riguardano le parti comuni. La detrazione spetterà ad ogni condomino in base alla quota
millesimale.
 
MANUTENZIONE STRAORDINARIA
Sono considerati interventi di manutenzione straordinaria le opere e le modifiche necessarie
per rinnovare e sostituire parti anche strutturali degli edifici e per realizzare ed integrare i servizi igienico/sanitari e tecnologici, sempre che non vadano a modificare i volumi e le superfici delle singole unità immobiliari e non comportino mutamenti delle destinazioni d’uso.
Esempi di manutenzione straordinaria:

  • installazione di ascensori e scale di sicurezza
  • realizzazione e miglioramento dei servizi igienici
  • sostituzione di infissi esterni e serramenti o persiane con serrande e con modifica di materiale o tipologia di infisso
  • rifacimento di scale e rampe
  • interventi finalizzati al risparmio energetico
  • recinzione dell’area privata
  • costruzione di scale interne

 
Restauro e risanamento conservativo
Sono compresi in questa tipologia gli interventi finalizzati a conservare l’immobile e assicurarne la funzionalità per mezzo di un insieme di opere che, rispettandone gli elementi
tipologici, formali e strutturali, ne consentono destinazioni d’uso con esso compatibili.
Esempi di interventi di restauro e risanamento conservativo:

  • interventi mirati all’eliminazione e alla prevenzione di situazioni di degrado
  • adeguamento delle altezze dei solai nel rispetto delle volumetrie esistenti
  • apertura di finestre per esigenze di aerazione dei locali

 
Ristrutturazione edilizia
Tra gli interventi di ristrutturazione edilizia sono compresi quelli rivolti a trasformare un fabbricato mediante un insieme di opere che possono portare ad un fabbricato del tutto o in
parte diverso dal precedente
Esempi di ristrutturazione edilizia:

  • demolizione e fedele ricostruzione dell’immobile
  • modifica della facciata
  • realizzazione di una mansarda o di un balcone
  • trasformazione della soffitta in mansarda o del balcone in veranda
  • apertura di nuove porte e finestre
  • costruzione dei servizi igienici in ampliamento delle superfici e dei volumi esistenti

 
ACQUISTO BOX
La detrazione per l’acquisto del box spetta limitatamente alle spese sostenute per la sua realizzazione e sempre che le stesse siano dimostrate da apposita attestazione rilasciata dal
venditore.
Condizione essenziale per usufruire dell’agevolazione è, comunque, la sussistenza del vincolo pertinenziale tra l’abitazione e il box. Maggiori informazioni nella guida a fondo pagina.
 
TETTI DI SPESA
Per il periodo d’imposta 2012

  • 36%delle somme spese (bonifici effettuati) fino al 25 giugno 2012, per un ammontare massimo di spesa di 48.000 europer ciascuna unità immobiliare
  • 50%delle spese sostenute dal 26 giugno 2012 al termine del periodo d’imposta, con
    un limite massimo di 96.000 europer ciascuna unità immobiliare, tenendo conto delle spese effettuate fino al 25 giugno 2012

Per il periodo d’imposta 2013

  • 50%delle spese sostenute, con un limite massimo di spesa di 96.000 europer ciascuna unità immobiliare e tenendo conto, in caso di mera prosecuzione dei lavori, delle spese sostenute negli anni precedenti

Dal 1° gennaio 2014

  • La detrazione tornerà alla misura ordinaria del 36%e con il limite di 48.000 europer unità immobiliare

 
COSA FARE PER FRUIRE DELLA DETRAZIONE
Gli adempimenti previsti per richiedere la detrazione sulle spese di ristrutturazione sono stati recentemente semplificati e ridotti. In particolare, dal 14 maggio 2011 è stato soppresso l’obbligo dell’invio della comunicazione di inizio lavori all’Agenzia delle Entrate e quello di indicare il costo della manodopera, in maniera distinta, nella fattura emessa dall’impresa che esegue i lavori.
Oltre ai documenti indicati più avanti (comunicazione all’Asl, fatture e ricevute comprovanti le spese sostenute, ricevute dei bonifici di pagamento), il contribuente deve essere in possesso di:

  • domanda di accatastamento (se l’immobile non è ancora censito)
  • ricevute di pagamento dell’Ici, se dovuta
  • delibera assembleare di approvazione dell’esecuzione dei lavori (per gli interventi su parti comuni di edifici residenziali) e tabella millesimale di ripartizione delle spese
  • dichiarazione di consenso del possessore dell’immobile all’esecuzione dei lavori, per gli interventi effettuati dal detentore dell’immobile, se diverso dai familiari conviventi abilitazioni amministrative richieste dalla vigente legislazione edilizia in relazione alla tipologia di lavori da realizzare (concessioni, autorizzazioni, eccetera) o, se la normativa non prevede alcun titolo abilitativo, dichiarazione sostitutiva dell’atto di notorietà in cui indicare la data di inizio dei lavori e attestare che gli interventi realizzati rientrano tra quelli agevolabili.

Comunicazione all’Azienda sanitaria locale
Deve essere inviata all’Azienda sanitaria locale competente per territorio una comunicazione (con raccomandata A.R. o altre modalità stabilite dalla Regione) con le seguenti informazioni:

  • generalità del committente dei lavori e ubicazione degli stessi
  • natura dell’intervento da realizzare
  • dati identificativi dell’impresa esecutrice dei lavori con esplicita assunzione di responsabilità, da parte della medesima, in ordine al rispetto degli obblighi posti dalla vigente normativa in materia di sicurezza sul lavoro e contribuzione
  • data di inizio dell’intervento di recupero.

La comunicazione non deve essere effettuata in tutti i casi in cui i decreti legislativi relativi alle condizioni di sicurezza nei cantieri non prevedono l’obbligo della notifica preliminare alla Asl.
Pagamento mediante bonifico
Per fruire della detrazione è necessario che i pagamenti siano effettuati con bonifico bancario o postale da cui risultino:

  • causale del versamento
  • codice fiscale del soggetto che paga
  • codice fiscale o numero di partita Iva del beneficiario del pagamento

Le spese che non è possibile pagare con bonifico (per esempio, oneri di urbanizzazione, diritti pagati per concessioni, autorizzazioni e denunce di inizio lavori, ritenute fiscali sugli onorari dei professionisti, imposte di bollo) possono essere pagate con altre modalità.
Quando vi sono più soggetti che sostengono la spesa, e tutti intendono fruire della detrazione, il bonifico deve riportare il numero di codice fiscale delle persone interessate al beneficio fiscale.
Se il bonifico contiene l’indicazione del codice fiscale del solo soggetto che fino al 13 maggio 2011 era obbligato a presentare il modulo di comunicazione al Centro operativo di Pescara, gli altri aventi diritto, per ottenere la detrazione, devono riportare in un apposito spazio della dichiarazione dei redditi il codice fiscale indicato sul bonifico.
Per gli interventi realizzati sulle parti comuni condominiali, oltre al codice fiscale del condominio è necessario indicare quello dell’amministratore o di altro condomino che effettua il pagamento.
 
Altri adempimenti
I contribuenti interessati devono conservare, oltre alla ricevuta del bonifico, le fatture o le ricevute fiscali relative alle spese effettuate per la realizzazione dei lavori di ristrutturazione.
Questi documenti, che devono essere intestati alle persone che fruiscono della detrazione, potrebbero essere richiesti, infatti, dagli uffici finanziari che controllano le loro dichiarazioni dei redditi.
Per gli interventi realizzati sulle parti comuni condominiali il contribuente, in luogo di tutta la documentazione prevista, può utilizzare una certificazione rilasciata dall’amministratore del condominio, in cui lo stesso attesti di avere adempiuto a tutti gli obblighi previsti e indichi la somma di cui il contribuente può tenere conto ai fini della detrazione.
 
Maggiori informazioni nella fonte di questo post: la guida dell’Agenzia delle Entrate

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1.222 thoughts on “Approfondimento: come ottenere gli incentivi per le ristrutturazioni edilizie

Alan Rossonisays:

caro On. Maurizio Lupi,
ha visto la batosta presa dal PDL alle comunali? Erano o non erano balle i tanto millantati sondaggi di un PDL in crescita?
A parte questo, stando in tema, siete slegati dalle vere reazioni della gente. Il recupero dei vantaggi fiscali in 10 anni crea inappetenza: ok, è al ristorante ed ha deciso di mangiare il piatto che le piace ma ad un certo punto il cameriere le fa notare che lo digerirà nei prossimi 10 giorni. Domanda: lo mangerebbe comunque?
Ecco questo è l’effetto del recupero in dieci anni, chi non ha problemi di digestione forse, ma chi ne ha scarta il piatto in partenza…

ARMANDO GRASSIsays:

E PER UNA GIOVANE COPPIA ( LUI PRECARIO, LEI DISOCCUPATA PER LA CHIUSURA DELLA FABBRICA DOVE LAVORAVA) CHE ABBIANO INTENZIONE DI ARREDARE LA CUCINA COSA GLI DIAMO ????
CREDO ABBIANO DIRITTO ALLE SOLE OSSA CHE SI TROVANO NELLA POLENTA. ( DETTO PAESANO CHE CALZA BENISSIMO ).

Finalmente una persona concreta e determinata come Maurizio Lupi (che conosce personalmente le esigenze dell’economia reale delle PMI) a capo di un Ministero importante; abbiamo già visto i primi risultati, complimenti Ministro!
Vengo ora alla domanda: gli incentivi antisismici si applicano anche agli edifici industriali già esistenti in qualsiasi zona d’Italia si trovino (ad esempio in Lombardia)?
Grazie

donatella vannuccisays:

Sale al 65% la detrazione per l`efficienza energetica. Per i condomini, lavori agevolati fino a giugno dell`anno prossimo. “Sconto” del 50% anche per l`acquisto di mobili.

donatella vannuccisays:

Gli articoli 14 e 16 del provvedimento si occupano, rispettivamente, delle “detrazioni fiscali per interventi di efficienza energetica” e della “proroga delle detrazioni fiscali per interventi di ristrutturazione edilizia e per l`acquisto di mobili”

donatella vannuccisays:

In scadenza il prossimo 30 giugno, ne viene sancito l`innalzamento al 65% a partire dalle spese sostenute dalla data di entrata in vigore dello stesso decreto (6 giugno 2013) e il prolungamento fino a tutto l`anno in corso, con esclusione delle spese per gli interventi di sostituzione di impianti di riscaldamento con pompe di calore ad alta efficienza e impianti geotermici a bassa entalpia nonche` delle spese per la sostituzione di scaldacqua tradizionali con scaldacqua a pompa di calore dedicati alla produzione di acqua calda sanitaria.
Ulteriori sei mesi di agevolazione (quindi, per le spese sostenute fino al 30 giugno 2014) sono riconosciuti agli interventi che riguardano le parti comuni degli edifici condominiali o che interessano tutte le unita` immobiliari di cui si compone il condominio.
Il beneficio, fruibile sia dalle persone fisiche sia dai soggetti Ires, andra` ripartito in dieci quote annuali di pari importo.

Antonio Vaccarellasays:

CON SACRIFICI STO COSTRUENDO CASA (PRIMA CASA D’ABITAZIONE), MI VEDO ESCLUSO DAI BENEFICI PER L’ACQUISTO MOBILI, VORREI CAPIRE IL SIGNIFICATO DI AGEVOLARE SOLO A CHI RISTRUTTURA. LA MIA PARTE DI INCENTIVAZIONE ALLA RIPRESA ECONOMICA METTENDO IN CAMPO I MIEI SOLDI E NON ALTRI ALLE IMPRESE LOCALI CHE LAVORANO NEL SETTORE DELL’EDILIZIA NON HANNO LO STESSO VALORE DI CHI, CON ALTRETTANTI SACRIFICI, RISTRUTTURA CASA E PERO’ SI VEDE CONSIDERATO CON VARI INCENTIVI?

Cinzia Rondellisays:

Sono perfettamente d’accordo con te, anche io ho appena acquistato casa, la prima, dopo 23 anni di risparmi miei e di mio marito, mi vedo esclusa come te dagli incentivi, per fortuna che devono far ripartire l’economia!!!

Buongiorno,
telefonando alla agenzia delle antrate per avere informazioni sulle detrazioni, ogni operatore mi dice la sua..
nello specifico io ho iniziato dei lavori in casa sull’impianto idraulico, ora dobbiamo comprare elettrodomestici e alcuni mobili tra cui materasso, letto e cucina, qui sopra vedo che sono inseriti nella detrazione, ma mi hanno detto dall’agenzia entrate che per dimostrare che i mobili sono a seguito di ristrutturazione, devo fare un bonifico ad una delle ditte (es l’idraulico) che effettua lavori fisici di ristrutturazione, dopo aver fatto quello per i mobili, questo per dimostrare che la casa è ancora in ristrutturazione. é vero? e se io gli altri li ho già pagati tutti e ora mi rimane solo che arredare?
tra l’altro per le manutenzioni straordinarie come è il mio caso, che io sappia non serve nessuna dichiarazione di fine lavori, abbiamo inizialmente (forse anche se non era necessaria) fatto la richiesta all’asl (spresal) con i dati dell’impresa dei lavori.
grazie in anticipo per le delucidazioni che mi darete

angela fontanasays:

BUONGIORNO PER L’ACQUISTO DI UN ACASA IN COSTRUZIONE PER CUI SI USUFRUISCE DELL’AGEVOLAZIONE DEL 36% PER LA COSTRUZIONE DEL BOX, E’ POSSIBILE OTTENERE AGEVOLAZIONE SULL’ACQUISTO DEI MOBILI?
SALUTI ANGELA

Silvana D'Ingiullosays:

Salve chiedo come mai il Decreto del Fare ha modificato il concetto di demolizione e ricostruzione senza più il rispetto della sagoma (cd.infedele ricostruzione nel rispetto del solo volume) mentre la nuova guida dellAgenzia delle Entrate specifica che sono agevolate le sole “fedeli” ricostruzioni a seguito di demolizione? Nel concetto di ristrutturazione rientra la demolizione e ricostruzione senza aumento di volumetria…perchè tale specifica non rientra nelle agevolazioni

Andrea Fanellisays:

E’ incredibile avete ragione. io ho comprato casa dopo 10 anni di risparmi con mutuo annesso. Devo pitturare la casa sostituire le porte installare una doccia comprare i mobili ed elettrodomestici e non ho la possibilità di usufruire di niente secondo questa legge. E’ assurdo, cosa ho meno degli altri? una casa da ristrutturare più le spese di ristrutturazione costa quanto la mia che sta bene. Io comunque i soldi li ho spesi per comprarla ed ora comunque lavori e arredi oltre le porte devo comprarli. Perché non posso usufruire?

santo missalesays:

Buonasera,
sto ristrutturando casa e dovrò continuare i lavori nel 2014. Devo fare una comunicazione al Comune/Agenzia delle Entrate di prosecuzione dei lavori di ristrutturazione?

martelli brunosays:

Salve vorrei acquistare un box auto,dovrei prenderlo in un palazzo vicino visto che il mio palazzo non ne ha essendo un palazzo d’epoca;potrei chiedere la detrazione oppure no?

Andrea Liguorisays:

non ho ben chiaro come funzionano le detrazioni.. sari interessato ad installare un montascale. potrò detrarre fino al 50% in 5 anni giusto?

franco continisays:

In merito alla prevenzione di infortuni domestici, l’installazione di un rivelatore di gas dà diritto al bonus mobili?
Grazie

naim bouchnafsays:

SALVE , HO COMPRATO UNA CASA CHE NECESSITA DI UNA RISTRUTTURAZIONE COMPLETA , COME FACCIO A CHIEDERE IL MUTUO ALLA BANCA VISTO CHE OGGI COME OGGI LE BANCHE FANNO FATICA AD EROGARE IL MUTUO PER L ACQUISTO FIGURIAMOCI PER LA RISTRUTTURAZIONE . GRAZIE

brentonsays:

Caro Ministro, lodevole l’iniziativa di agevolare le ristrutturazioni, ma credo di parlare a nome di tanti che nelle condizioni di chi ristruttura, solitamente abbina anche un ampliamento e probabile deve demolire molto dell’edificio esistente per ricostruirlo. questo è spesso necessario per esigenze di famiglia e oggi giovani coppie che a stenti fanno il primo balzo per prendere una piccola proprietà, sono cmq esclusi dagli incentivi che specificano che la ricostruzione dev’esssere fedele ai volumi e sagoma. io credo che chi deve demolire per ricostruire esattamente uguale ed avere questo tipo di agevolazione sia sempre il solito personaggio che ha una casa in centro, probabilmente anche grandicello e non necessita di ampliarlo. chi cerca invece di crescere, aggiungendo una stanza o due, ne viene escluso.
vs parere in merito? giusto – non giusto?
un tuo elettore, perplesso e scoraggiato

Patrizia Lenzisays:

Non è una pazzia richiedere le ricevute ICI dal 1997 ? non sono troppi 17 anni?

gigi monesquasays:

Buonasera, noi vorremmo ristrutturare una casa che ancora non abbiamo ufficialmente acquistato, per ora abbiamo fatto solo il preliminare. Se sosteniamo delle spese prima del rogito (ad esempio acconti per bloccare il materiale)e prima della richiesta in comune di inizio lavori possiamo usufruire comunque delle detrazioni per quelle spese?
Grazie mille
saluti

francesco russosays:

salve sarei interessato a comprare un box nel condominio dove abito e vorrei capire quale e la percentuale della detrazione (il box già esiste)come mi saranno rimborsata la percentuale

morelli giacomosays:

buonasera.
ho rifatto l’impianto di riscaldamento. Quello vecchio era rotto e obsoleto Vorrei sapere:ho diritto al bonus? Se si è da considerare manutenzione ordinaria o traordinaria.Dovevo presentare una richiesta all’ufficio tecnico delComune?
GRAzie per la risposta

roberto righisays:

Ho acqustato autorimessa non dal costruttore,ma dauna societa’, posso detrarre l’irpef del 50%?

Claudio Vigliaturosays:

il sottoscritto acquista un casetta da restaurare,sono anche l’impresa, come fare per avere gli incentivi,posso fare tutto da solo e ripagarmi facendo i bonifici a me stesso?
Grazie per l’aiuto.

claudia corzanisays:

Salve, volevo gentilmente sapere se con un dia “nuova costruzione e mantenimento di porzioni di muratura” posso portare in detrazione solo esclusivamente i lavori eseguiti su tali muri (cappotto e infissi) dato che è il comune stesso che ci ha obbligato a mantenere in piedi tali muri e a farci aprire porte d’ingresso e finestre dove erano precedentemente collocate. Specifico, inoltre, che sono in possesso di bonifici separati e per la parte vecchia sono bonifici con la ritenuta del 4%. Ringrazio in anticipo per la risposta e auguro buon lavoro. Claudia

Filippo Bianchisays:

Buona sera,
con riferimento alle detrazioni fiscali previste per l’acquisto di un box auto pertinenziale ad un’abitazione (articolo 11, Dl 83/2012, convertito in legge 134/2012, e articolo 16, Dl 63/2013), sono a chiedere delucidazioni sulla mia posizione: in data 07/09/2011 ho effettuato un Contratto preliminare di Compravendita, regolarmente registrato alla Agenzia delle Entrate (in data 20 settembre 2011), il quale contempla una discreta somma (indicata nel contratto come caparra confirmatoria) indispensabile al completamento dell’immobile stesso.
Nei mesi successivi il costruttore edile è entrato in forti difficoltà finanziare, imprevisto che – tra le varie cause – ha comportato un ritardo della consegna dell’immobile e lo slittamento del rogito (originariamente previsto per il 30/05/2012) sino a questa settimana (12/06/2014)!
Ritardo dovuto – com’è ovvio – a cause assolutamente indipendenti dalla volontà degli acquirenti, i quali sono in possesso della regolare (firmata e timbrata) attestazione rilasciata dall’impresa costruttrice (in data antecedente all’atto di acquisto), che riguarda i soli costi di realizzazione del box sostenuti la suddetta.
Per completare il quadro preciso che la rimessa in questione è, ovviamente, di nuova realizzazione, pertinenziale all’abitazione, il cui acquisto è stato contestuale a quest’ultima, ma soprattutto che al momento del rogito non è stata pagata alcuna cifra, poiché l’accordo tra le parti prevede l’intero accollo di un mutuo contratto dal costruttore (accollato) dagli acquirenti (accollatari).
Ora il quesito è: gli acquirenti (nella fattispecie io e mia moglie), hanno diritto alla suddetta detrazione?
Qual è l’iter per poterne usufruire?
Grazie per la risposta.
Filippo

Mirco Facchinisays:

Buongiorno.
ho appena acquistato casa.
Ormai non faccio più in tempo perchè ho finito soldi e la casa è pronta, ma l’anno prossimo vorrei far intervenire una società di edilizia per mettermi una canna fumaria (ora non c’è e non mi ero accorto che non esisteva nel capitolato) per attaccare una stufa a pellet che sia in grado di migliorare l’efficienza energetica dell’abitazione.
Avrò diritto al bonus di ristrutturazione? C’è un limite temporale da rispettare tra acquisto casa e inizio ristrutturazione?
grazie

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