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DETRAZIONI FISCALI RISPARMIO ENERGETICO

Le principali novità riguardano la riduzione dell’aliquota di detrazione al 50% per:

• interventi relativi alla sostituzione di finestre comprensive d’infissi
• schermature solari
• caldaie a biomassa
• caldaie a condensazione, che continuano ad essere ammesse purché abbiano un’efficienza media stagionale almeno pari a quella necessaria per appartenere alla classe A di prodotto prevista dal regolamento (UE) n.811/2013.
Le caldaie a condensazione possono, tuttavia, accedere alle detrazioni del 65% se oltre ad essere in classe A sono dotate di sistemi di termoregolazione evoluti appartenenti alle classi V, VI o VIII della comunicazione della Commissione 2014/C 207/02.

Resta confermata al 65% l’aliquota per:

• interventi di coibentazione dell’involucro opaco
• pompe di calore
• sistemi di building automation
• collettori solari per produzione di acqua calda
• scaldacqua a pompa di calore
• generatori ibridi, cioè costituiti da una pompa di calore integrata con caldaia a condensazione, assemblati in fabbrica ed espressamente concepiti dal fabbricante per funzionare in abbinamento tra loro
• generatori d’aria a condensazione
• Sono ammessi con la stessa aliquota del 65% anche i micro-cogeneratori, per una detrazione massima consentita di 100.000 euro.

Restano confermate al 70% e al 75% le aliquote di detrazione per gli interventi di tipo condominiale per le spese sostenute dal 1° gennaio 2017 al 31 dicembre 2021 con il limite di spesa di 40.000 euro moltiplicato per il numero di unità immobiliari che compongono l’edificio.
Qualora gli stessi interventi siano realizzati in edifici appartenenti alle zone sismiche 1, 2 o 3 e siano finalizzati anche alla riduzione del rischio sismico determinando il passaggio a una classe di rischio inferiore, è prevista una detrazione dell’80%.
Con la riduzione di 2 o più classi di rischio sismico la detrazione prevista passa all’85%. Il limite massimo di spesa consentito, in questo caso passa a 136.000 euro, moltiplicato per il numero di unità immobiliari che compongono l’edificio.

 

DETRAZIONI FISCALI NF 09 18

Per ulteriori informazioni
UFFICIO FISCALE
tel. 0173/226611
e-mail fiscale@acaweb.it

 

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