Trasformare la propria vecchia casa in classe G in un’abitazione molto più performante dal punto di vista energetico, ottenendo un grande miglioramento sia del proprio benessere che una limitazione delle emissioni legate al riscaldamento e alla dispersione energetica: tutto questo è, in poche parole, lo scopo del Bonus 110% o Superbonus che dir si voglia.
Ma come funziona? Quali limiti ha e, soprattutto, qual è la sua scadenza? Ecco una mini-guida per chi ancora ha qualche dubbio sul Superbonus o sta decidendo or ora di approfittarne.
Cos’è il Superbonus? Tutto quello che c’è da sapere
Dal punto di vista fiscale, il Superbonus è una detrazione d’imposta del 110%: una volta sostenute le spese di ammodernamento della propria casa o del condominio, in sostanza, si ottiene lo sconto pari al 110% di queste spese sull’importo delle tasse da pagare.
Le spese contemplate dal Bonus 110% sono quelle legate al miglioramento delle prestazioni energetiche o antisismiche dell’abitazione; conosciamo tutti ormai il limite vincolante dalle classi energetiche: il bonus, infatti, viene erogato solo se garantisce un salto di almeno 2 classi energetiche oppure, nel caso in cui questo non sia possibile, di una sola, ma solamente se è la più alta raggiungibile; il miglioramento, inoltre, deve essere certificato dall’APE – attestato di prestazione energetica redatto da un tecnico abilitato.
Proprio perché la procedura è complessa, sono stati evidenziati alcuni interventi definiti “trainanti”, in modo che scegliendo uno tra questi sia facilmente raggiungibile il famigerato miglioramento di due classi – come specificato anche nelle FAQ dell’Agenzia delle Entrate – aggiungendo poi a propria discrezione gli interventi di minor impatto, ma che rientrano comunque nel cappello del bonus:
- il “cappotto”, cioè l’isolamento termico delle “superfici opache verticali, orizzontali e inclinate” su più del 25% della “superficie disperdente lorda dell’edificio”, cioè la superficie esterna dell’edificio. Questo intervento vale sia per i condomini che per le singole case indipendenti
- la sostituzione degli impianti di riscaldamento esistenti con impianti centralizzati come le pompe di calore oppure le caldaie a condensazione o, ancora, i collettori solari per la produzione di acqua calda destinati alla climatizzazione invernale, alla climatizzazione estiva nel caso di pompe di calore reversibili, e alla produzione di acqua calda sanitaria: anche in questo caso la detrazione è valida sia per le singole abitazioni che per i condomini
Bonus 110: scadenza e proroga al 2023?
Fino a pochi giorni fa, infatti, erano detraibili le spese sostenute dal 1° luglio 2020 al 30 giugno 2022 per gli interventi sugli immobili, mentre nel caso di interventi effettuati sulle parti comuni dei condomini la detrazione del 110% spettava anche per le spese sostenute entro il 31 dicembre 2022. Fortunatamente, la scadenza dell’utilizzo del bonus pare non si avvicini più a grandi passi, poiché è stato proposto di prorogare la misura a tutto il 2023 con la Nota di aggiornamento al Def approvata dal Consiglio dei ministri questo 29 settembre.
Bonus 110 chi ne ha diritto: attenzione ai vincoli
Può richiedere il Superbonus una vasta platea di persone, che rispettino però questi criteri:
- in generale i condomìni, considerando tra questi anche le persone fisiche che facciano interventi sulle parti comuni di edifici composti da due a quattro unità immobiliari distintamente accatastate anche se posseduti da un unico proprietario o in comproprietà, con riferimento alle spese sostenute dal 1° gennaio 2021
- le persone fisiche che vogliono intervenire sulle unità immobiliari, soltanto però se al di fuori dell’esercizio di un’attività
- le cooperative di abitazione a proprietà e le organizzazioni non lucrative di utilità sociale
È interessante sapere che al posto di usufruire direttamente della detrazione fiscale, è possibile cedere il credito d’imposta ottenendo lo sconto in fattura; l’impresa, poi, potrà può utilizzare direttamente il credito d’imposta in compensazione in F24 o cederlo a qualunque altro soggetto, tra cui le banche. In questo modo l’esborso verrebbe limitato soltanto alle pratiche da espletare richieste dalla burocrazia, facendo dei lavori altamente performanti ad un costo quasi nullo.
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