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Superbonus: la guida completa

Superbonus: la guida completa

          
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About the Book

A meno di due anni dalla sua concezione, il Superbonus si presenta molto cambiato rispetto alla sua forma originaria. Numerosi decreti, oltre a chiarimenti e faq ufficiali da parte di Enea e Agenzia delle Entrate, hanno tentato di arginare e indirizzare una materia complessa come quella edilizia.

Il decreto legge 34/2020 "decreto rilancio" convertito con modificazioni dalla legge 17 luglio 2020 n.77, ha previsto l'innalzamento al 110% dell'aliquota di detrazione fiscale per le spese sostenute dal 1° luglio 2020 al 31 dicembre 2021 per gli interventi di efficienza energetica (che soddisfano i requisiti di cui al decreto 06/08/2020) e per gli interventi antisismici (di cui ai commi da 1 -bis a 1 -septies dell'articolo 16 del decreto-legge 4 giugno 2013, n. 63).

L'articolo 119 del decreto Rilancio, dapprima convertito con modificazioni dalla legge 17 luglio 2020, n. 77, e successivamente modificato dalla legge 30 dicembre 2020, n. 178 (legge di bilancio 2021), nonché, da ultimo, dall'articolo 1, comma 3, del decreto legge 6 maggio 2021, n. 59 (convertito, con modifiche, dalla legge 1 luglio 2021, n. 101) e dall'articolo 33, comma 1, del decreto Semplificazioni Bis o legge 31 maggio 2021, n. 77 (convertito, con modifiche, dalla legge 29 luglio 2021, n. 108), disciplina la detrazione, nella misura del 110 per cento, delle spese sostenute dal 1° luglio 2020 a fronte di specifici interventi finalizzati all'efficienza energetica (ivi inclusa l'installazione di impianti fotovoltaici e delle infrastrutture per la ricarica di veicoli elettrici negli edifici) nonché al consolidamento statico o alla riduzione del rischio sismico degli edifici (c.d. Superbonus). L'ultima arrivata - Legge di Bilancio 2022 (Legge n. 234/2021) - ne prolunga, infine, i tempi di attuazione.

Note sull'autore. Architetto e giornalista, Emanuele Meloni è impegnato attivamente nella divulgazione della conoscenza tecnica e scientifica alternandosi tra web e riviste specialistiche. La sua attività di ricerca è imperniata sul costruire sostenibile, che si inserisce con discrezione nel contesto, in armonia con l'ambiente naturale. Autore di numerosi articoli sull'argomento dei bonus edilizi, che conosce e applica nel quotidiano della sua professione.


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Product Details
  • ISBN-13: 9798416727741
  • Publisher: Independently Published
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Sub Title: la guida completa
  • Width: 178 mm
  • ISBN-10: 8416727740
  • Publisher Date: 13 Feb 2022
  • Height: 254 mm
  • No of Pages: 178
  • Spine Width: 10 mm
  • Weight: 322 gr


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