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Bonus ristrutturazioni 2019

Bonus ristrutturazioni 2019

Detrazione ristrutturazioni 2019, come funziona il bonus del 50%, quali sono i lavori ammessi e quali i requisiti per richiederlo? Ecco tutte le istruzioni e le novità 2019, con il nuovo obbligo di comunicazione ENEA per i lavori di risparmio energetico.

La detrazione per i lavori di ristrutturazione è prevista anche nel 2019, grazie al bonus che consente di richiedere il rimborso Irpef del 50% delle spese sostenute per specifici lavori.

Con la Legge di Bilancio 2019 il bonus del 50% sulle ristrutturazioni edilizie è stato prorogato fino al prossimo 31 dicembre 2019. Tra le principali novità spicca l’obbligo di comunicazione ENEA delle spese sostenute, per poter accedere alla detrazione fiscale.

Non cambiano le regole generali rispetto al 2018, ma la novità più importante che riguarderà anche i lavori effettuati dal 1° gennaio 2019 è costituita dall’obbligo di comunicazione ENEA.

Accanto al bonus ristrutturazioni sono stati prorogati anche ecobonusbonus mobili e bonus verde.

Bonus ristrutturazioni 2019, la Legge di Bilancio 2019 proroga le detrazioni fiscali

La proroga del bonus ristrutturazioni sarà per tutto il 2019, è questo quello che prevede la Legge di Bilancio 2019.

Con il bonus ristrutturazione i contribuenti possono portare in detrazione fiscale dall’Irpef il 50% delle spese sostenute per lavori di manutenzione ordinaria e straordinaria e l’importo massimo detraibile è pari a 96.000 euro.

Il rimborso Irpef riconosciuto continuerà ad essere erogato in 10 rate annuali di pari importo. Come per il 2018 per poter beneficiare dell’agevolazione fiscale sulle spese sostenute sarà necessario rispettare specifiche regole.

Bonus ristrutturazioni 2019: come funziona e per quali lavori spetta la detrazione

Il bonus ristrutturazioni consiste in una detrazione fiscale dall’Irpef pari al 50% delle spese sostenute riconosciuta fino al limite di 96.000 euro di spesa.

Nel 2019 importi e percentuale del bonus rimarranno invariati e non vi sarà il tanto temuto ritorno alle origini, ovvero alla misura originaria prevista dal TUIR (detrazione al 36% fino a 48.000 euro di spesa).

L'Agenzia delle Entrate elenca nella sua guida i lavori per quali lavori spettano le agevolazioni sui lavori di ristrutturazione.

La detrazione del 50% è riconosciuta, nello specifico, per:

  • lavori di manutenzione ordinaria, straordinaria, restauro, risanamento conservativo e ristrutturazione edilizia effettuati su parti comuni di edifici residenziali, cioè su condomini (interventi indicati alle lettere a), b), c) e d) dell’articolo 3 del Dpr 380/2001);
  • interventi di manutenzione straordinaria, restauro e risanamento conservativo, ristrutturazione edilizia effettuati su singole unità immobiliari residenziali di qualsiasi categoria catastale, anche rurali e pertinenze (interventi elencati alle lettere b), c) e d) dell’articolo 3 del Dpr 380/2001).

Alcuni esempi di lavori di manutenzione ordinaria per cui è riconosciuto il bonus ristrutturazioni sono i seguenti:

  • installazione di ascensori e scale di sicurezza
  • realizzazione e miglioramento dei servizi igienici
  • sostituzione di infissi esterni e serramenti o persiane con serrande e con modifica di materiale o tipologia di infisso
  • rifacimento di scale e rampe
  • interventi finalizzati al risparmio energetico
  • recinzione dell’area privata
  • costruzione di scale interne.

Obbligo di comunicazione ENEA detrazioni ristrutturazioni 2019

È stato pubblicato il 21 novembre 2018 il sito per trasmettere i dati dei lavori effettuati con le relative istruzioni. Il termine per l’invio è fissato a 90 giorni dal termine degli interventi o del collaudo.

Il portale online per l’invio dei documenti necessari per beneficiare della detrazione del 50% sulle spese sostenute dovrà essere aggiornato al 2019, lasciando tuttavia intatto l’elenco dei lavori per i quali vige l’obbligo di comunicazione ENEA.

Chi ha diritto al bonus ristrutturazioni 2019

Il bonus ristrutturazioni può essere richiesto da tutti i contribuenti soggetti al pagamento delle imposte sui redditi, residenti o non residenti in Italia.

La detrazione del 50% sull’Irpef può essere richiesta non solo dal proprietario, ma anche dai seguenti soggetti che sostengono le spese:

  • proprietari o nudi proprietari;
  • titolari di un diritto reale di godimento (usufrutto, uso, abitazione o superficie);
  • locatari o comodatari;
  • soci di cooperative divise e indivise;
  • imprenditori individuali, per gli immobili non rientranti fra i beni strumentali o merce;
  • soggetti che producono redditi in forma associata (società semplici, in nome collettivo, in accomandita semplice e soggetti a questi equiparati, imprese familiari), alle stesse condizioni previste per gli imprenditori individuali.

Se è stato stipulato un contratto preliminare di vendita - compromesso - chi ha comprato l’immobile può usufruire del bonus se:

  • è stato immesso nel possesso dell’immobile;
  • esegue i lavori di ristrutturazione a proprio carico;
  • è stato regolarmente registrato il compromesso.

L’agevolazione fiscale sui lavori di ristrutturazione può essere richiesta anche a chi esegue lavori in proprio sull’immobile ma soltanto per le spese sostenute per l’acquisto del materiale.

Modalità di pagamento: le regole

Il bonus ristrutturazioni prevede specifiche regole in merito al pagamento dei lavori. Sarà necessario utilizzare un bonifico bancario o postale, all’interno del quale dovranno essere indicati i seguenti dati:

  • causale del versamento: Bonifico relativo a lavori edilizi che danno diritto alla detrazione prevista dall’articolo 16-bis del Dpr 917/1986;
  • codice fiscale del beneficiario della detrazione;
  • codice fiscale o Partita Iva del beneficiario del pagamento.

Il bonus ristrutturazioni può essere richiesto anche se i lavori sono stati pagati con un finanziamento. In questo caso la società finanziaria dovrà pagare tramite bonifico, seguendo tutte le indicazioni per la compilazione (indicando il CF del soggetto per il quale si effettua il pagamento) e il titolare dell’agevolazione fiscale dovrà conservare la ricevuta del bonifico.

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