Per quanto riguarda il settore delle costruzioni nel suo complesso, la Legge di Stabilità 2016 contiene numerose misure di carattere fiscale di particolare significato. In tal senso si provvede a segnalare l’introduzione della detrazione IRPEF per l’acquisto di case in classe energetica elevata pari al 50% dell’IVA pagata dall’acquirente. L’intervento sul leasing abitativo che dispone, tra l’altro, agevolazioni di natura fiscale per i giovani che utilizzano questo strumento finanziario per accedere al mercato della prima casa, la proroga di un ulteriore anno dei bonus potenziati riguardanti la manutenzione ed il recupero delle abitazioni, la riqualificazione energetica e la messa in sicurezza degli edifici, l’eliminazione della TASI sulla abitazione principale e la riduzione all’1 per mille dell’aliquota applicata sui fabbricati invenduti delle imprese edili, la riapertura dei termini per la rivalutazione dei beni d’impresa e l’estromissione agevolata degli immobili ai soci.

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