Detrazioni fiscali del 55% per interventi di riqualificazione energetica
La Circolare 36/E del 31 maggio 2007 con la quale
l’Agenzia delle Entrate fornisce chiarimenti in merito alla detrazione
del 55% per gli interventi di riqualificazione energetica degli
edifici, prevista dalla Finanziaria 2007 (commi 344-347) è finalmente uscita.
Con l’apporto di questa circolare ora le agevolazioni sono di facile individuazione e di fatto sono realmente concretizzabili.
In estrema sintesi per chi
adotta nuove soluzioni per ridurre gli sprechi energetici della propria
casa viene riconosciuta una detrazione d’imposta nella misura del 55%
delle spese sostenute entro il 2007, da ripartire in tre rate annuali
di pari importo.
L’agevolazione, a differenza di quella per le semplici
ristrutturazioni, riservata ai soli edifici residenziali - interessa i
fabbricati di tutte le categorie catastali (anche rurali) compresi
quelli strumentali.
La detrazione viene concessa in relazione alle ristrutturazioni
edilizie che investono sulle tecniche di coibentazione sulla muratura
dell’edificio, includendo ora anche i tetti e le pavimentazioni, gli
impianti di riscaldamento e la produzione di acqua calda da energia
solare. Al risparmio dei lavori di costruzione si aggiungono i risparmi
considerevoli delle spese domestiche per il riscaldamento e il
raffrescamento degli edifici, come per la produzione di acqua calda. A
termine dei lavori si dovrà procedere alla certificazione, che dovrà
evidenziare il miglioramento della prestazione energetica dell’immobile.
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