Detrazione fino del 65% per gli interventi di riqualificazione energetica, inclusi quelli relativi alle parti comuni degli edifici condominiali, che aumentano il livello di efficienza energetica degli edifici esistenti, di qualunque categoria catastale, compresi quelli strumentali (dall’1 gennaio 2017, rientrerà nell’ordinaria detrazione del 36% prevista per le ristrutturazioni edilizie). Per queste agevolazioni sono previsti tetti di spesa. Eccoli: 100 mila euro per interventi di riqualificazione energetica di edifici esistenti; 60 mila euro per gli interventi sull’involucro (tetti, pareti, finestre, ecc.), acquisto e posa in opera di schermature solari (comprese le tende esterne e le chiusure oscuranti); 60 mila euro per l’installazione di pannelli solari per produrre acqua calda; 30 mila euro per la sostituzione di impianti di climatizzazione invernale e di scaldabagno tradizionali con scaldacqua a pompa di calore, acquisto e posa in opera di impianti di climatizzazione invernale dotati di generatori di calore alimentati da biomasse combustibili


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