Quali sono gli interventi e i lavori a cui spettano le detrazioni fiscali 50% (ristrutturazioni)?

La detrazione fiscale per le ristrutturazioni del 50% è concessa in caso di:

  • manutenzione ordinaria:solo quando le opere riguardano parti comuni (condominio). La detrazione spetta ad ogni condomino in base alla quota millesimale.
  • manutenzione straordinaria(opere e modifiche necessarie per rinnovare e sostituire parti anche strutturali degli edifici e per realizzare ed integrare i servizi igienico/sanitari) e superiori. Ad esempio, opere come: spostamento di tramezzi e divisori non portanti, l’apertura, chiusura o spostamento di porte e infissi, rifacimento impianto fognario privato, realizzazione piscina esterna, rifacimento degli impianti elettrico, idrico – bagno-, gas cucina di riscaldamento, di condizionamento / climatizzazione, antintrusione, frazionamento, accorpamento, cambio di destinazione d’uso, cerchiature muri, rifacimento solaio o tetto
  • abbattimento barriere architettoniche(approfondimento su MONTASCALERAMPE approfondimento)

L’agevolazione fiscale per lavori di risparmio energetico è concessa in caso di:

  • sostituzione o posa in opera di finestrecomprensive diinfissiporte esterne, portoncini, climatizzatori, condensatori, pompe di calore, schermature solari, nonché  l’installazione di caldaie a condensazione  con efficienza almeno pari alla classe A di prodotto (la detrazione non spetta se si installano caldaie con efficienza inferiore alla classe A) e a biomasse con una detrazione del 50% e non più del 65%. Questi elementi dovranno avere determinate caratteristiche per ottenere il bonus, certificate dai costruttori.
  • interventi di sostituzionedi impianti di climatizzazione invernale con impianti dotati di caldaie a condensazione di efficienza almeno pari alla classe A e contestuale installazione di sistemi di termoregolazione evoluti, appartenenti alle classi V, VI oppure VIII, o con impianti dotati di apparecchi ibridi, costituiti da pompa di calore integrata con caldaia a condensazione, o per le spese sostenute per l’acquisto e posa in opera di generatori d’aria calda a condensazione, nella misura del 65%.
  • investimenti strutturali, come il cappotto termico e la coibentazione del tetto, con scadenza al 31 dicembre del 2021, nella misura del 75%. 

Alcuni interventi soggetti alla detrazione per risparmio energetico devono essere accompagnati da relazione energetica (ex-legge 10) e da certificazione ape.

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