{"id":9377,"date":"2021-04-15T10:44:53","date_gmt":"2021-04-15T08:44:53","guid":{"rendered":"https:\/\/immobiliaruit.com\/che-cose-il-superbonus-al-110\/"},"modified":"2023-05-05T11:07:31","modified_gmt":"2023-05-05T09:07:31","slug":"che-cose-il-superbonus-al-110","status":"publish","type":"post","link":"https:\/\/immobiliaruit.com\/en\/che-cose-il-superbonus-al-110\/","title":{"rendered":"Che cos&#8217;\u00e8 Il Superbonus al 110%"},"content":{"rendered":"<p>Il  <strong>Superbonus<\/strong>  \u00e8 un&#8217;agevolazione prevista dal  <a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legge:2020-05-19;34\">Decreto Rilancio<\/a>  che  <strong>eleva al 110% detrazione delle spese sostenute dal 1\u00b0 luglio 2020 al 30 giugno 2022<\/strong>The company is also responsible for specific energy efficiency measures, anti-nuisance measures, installation of photovoltaic systems or infrastructure for the installation of electrical circuits in buildings. The following months (31 December 2022) for the establishment of a condominium company or for the implementation of a combination of two to three immobiliary units with different types of accreditation, The company is a sole proprietor or a joint venture of a couple of people, if, on 30 June 2022, it is estimated that about 60% of the company&#8217;s operations will be carried out.<\/p>\n<p>The new measures will be used for the reconstruction of the environmental protection, for the reduction of the environmental risk ( <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/schede\/agevolazioni\/detrristredil36\/interventi-antisismici-detrristredil36\">Sismabonus<\/a>) and for the energy conservation of the buildings ( <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/schede\/agevolazioni\/detrazione-riqualificazione-energetica-55-2016\/cosa-riqualificazione-55-2016\">Ecobonus<\/a>).<\/p>\n<p>Die novit\u00e4t, kann die Pumpe f\u00fcr den den den <strong>Kreditammenarbeiten<\/strong>, die den Kreditammenarbeiten mit den Kreditammenarbeiten, die den Kreditammenarbeiten oder alternativ die <strong>Kreditammenarbeiten<\/strong>, die den Kreditammenarbeiten der Detraktion des von der Kreditammenarbeiten. In this case, we will need to make a communication with you in order to be able to carry out the operation. The modello da compilare e inviare online is approved by <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/provvedimento-del-12-ottobre-2020\">the 12 ottobre 2020<\/a>.<\/p>\n<h2 class=\"at-blu\">A chi interessa<\/h2>\n<p>The Superbonus can be applied to interventions that are effective:<\/p>\n<ul>\n<li>condom\u00ecni<\/li>\n<li>Persons fisiche, al fi vez ai dell&#8217;esercizio di attivit\u00e0 di impresa, arti e professioni, che possiedono o detengono l&#8217;immobile oggetto dell&#8217;intervento<\/li>\n<li>fisiche, al or by virtue of their commitment, art and profession, proprietaries (or joint proprietaries with other fisiche people) of 2 to 4 immobiliary units, which are distinguished by a high level of accativity<\/li>\n<li>Istituti autonomi case popolari (Iacp) comunque denominati o altri enti rispondono ai requisiti della legislazione europea in materia di &#8220;in house providing&#8221;. Per tali soggetti, l&#8217;agevolazione riguarda le spese sostenute entro du 30 giugno 2023, se a data de 31 dicembre 2022, siano effettuati lavori per almeno 60% dell&#8217;intervento complessivo<\/li>\n<li>cooperative di abitazione a propriet\u00e0 indivisa<\/li>\n<li>Onlus, Volontariato and Promozione Sociale Associazioni<\/li>\n<li>Associazioni e societ\u00e0 sportive dilettantistiche, limitatamente ai lavori destinati ai soli immobili o parti di immobili adibiti a spogliatoi.<\/li>\n<\/ul>\n<p>I soggetti Ires rientrano tra i beneficiari nella sola ipotesi di partecipazione alle spese per interventi trainanti effettuati sulle parti comuni in edifici condominiali.<\/p>\n<h2 class=\"at-blu\"><span style=\"color: #003366;\">Gli interventi agevolabili<\/span><\/h2>\n<h2 class=\"minore\">Interventi principali o trainanti<\/h2>\n<p>&nbsp;<\/p>\n<p>Il Superbonus spetta in caso di:<\/p>\n<ul>\n<li>interventi di isolamento termico sugli involucri<\/li>\n<li>The climatizzazione degli impianti invernale sulle parti comuni<\/li>\n<li>The installation of the air conditioning system invernale in the unifamiliari or in the immobiliary units in the plurifamiliary units is funzionalmente indipendentiary<\/li>\n<li>interventi antisismici: the detrazione gi\u00e0 prevista dal Sismabonus \u00e8 elevata al 110% per le spese sostenute dal 1\u00b0 luglio 2020 al 31 dicembre 2021.<\/li>\n<\/ul>\n<h2 class=\"minore\">Interventi aggiuntivi o trainati<\/h2>\n<p>&nbsp;<\/p>\n<p>The Superbonus can also be used as a <strong>guide for the main<\/strong> thermal isolation, for the restructuring of the invertebrate climate control or for the reduction of the negative effects of climate control. Si tratta di<\/p>\n<ul>\n<li>interventi di efficientamento energetico<\/li>\n<li>installationazione di impianti solari fotovoltaici<\/li>\n<li>Infrastrutture per la ricarica di veicoli elettrici<\/li>\n<li>interventi di eliminazione delle barriere architettoniche (16-bis, lettera e) del TUIR)<\/li>\n<\/ul>\n<h2 class=\"at-blu\">Quali vantaggi<\/h2>\n<p>La <strong>detrazione<\/strong> \u00e8 riconosciuta nella misura del <strong>110%<\/strong>, da ripartire trai aventi diritto in<strong> <\/strong><strong>5 annual<\/strong> import <strong>quotas<\/strong> and per spese sostenute nel 2022 in 4 annual import quotas, entro i limiti di capienza dell&#8217;imposta annua derivante della dichiarazione dei redditi.<\/p>\n<p>Alternatively, it is possible <strong>to make<\/strong> a contribution in a <strong>scrip<\/strong> form <strong>for the benefit of the customers<\/strong> or service providers (scrip in fattura) or for <strong>the<\/strong> <strong>credit card<\/strong> corrispondent to the detraint.<\/p>\n<p>La <strong>cessione<\/strong> pu\u00f2 essere disposta in favore:<\/p>\n<ul>\n<li>The <strong>fornitori<\/strong> and the services required for the implementation of interventions<\/li>\n<li><strong>Otherri soggetti<\/strong> (persone fisiche, anche esercenti attivit\u00e0 di lavoro autonomo o d&#8217;impresa, societ\u00e0 ed enti)<\/li>\n<li>The following are the most important elements of a <strong>credit institution<\/strong> and intermediary finanziari.<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><span style=\"color: #000080;\">I soggetti che ricevono il credito hanno, a loro volta, la facolt\u00e0 di cessione.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000080;\">Questa possibilit\u00e0 riguarda anche gli interventi<\/span><br \/>\n<span style=\"color: #000080;\">&#8211; (a), b and h) of Articolo 16-bis of the TUIR)<\/span><br \/>\n<span style=\"color: #000080;\">&#8211; The following are the most important elements of a recuperative or restauro della facciata degli edifici esistenti (cd. <a style=\"color: #000080;\" href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/bonus-facciate\/infogen-bonus-facciate\">bonus facciate<\/a>, Art. 1, commi 219 e 220, della legge 27 dicembre 2019, n. 160)<\/span><br \/>\n<span style=\"color: #000080;\">&#8211; for the installation of colonnines for the elettrici veicoli (Art. 16-ter del  <a style=\"color: #000080;\" href=\"http:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legge:2013-06-04;63\" target=\"rifNormativi\" rel=\"noopener\">decreto legge n. 63 del 2013<\/a>).<\/span><\/p>\n<p>Perercitare l&#8217;opzione, oltre agli adempimenti ordinariamente previsti per ottenere le detrazioni, il contribuente deve acquisire anche<\/p>\n<ul>\n<li><strong>A compliance check<\/strong> on the documentation process by the intermediaries involved in the telematic transmission of documents (business partners, ragionieri, business representatives and lavoro consulators) and CAF<\/li>\n<li>The <strong>technical certification<\/strong> of the energy efficiency and risk management measures,<strong> <\/strong>, which certifies <strong>that the necessary technological requirements <\/strong>are met at the end of the age-related financial charges and the <strong>certification <\/strong>of the management of age-related <strong>business processes <\/strong>.<\/li>\n<\/ul>\n<h2 class=\"at-blu\">Per saperne di pi\u00f9<\/h2>\n<p><strong>31\/03\/2021 &#8211;<\/strong> <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/cs-31-marzo-\" rel=\"nofollow\">https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/cs-31-marzo-<\/a><\/p>\n<p>2021https:\/\/www.agenziaentrate.gov.it\/portale\/superbonus-110%25<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Superbonus is an agevolazione prevista dal Decreto Rilancio che eleva al 110% l&#8217;aliquota di detrazione delle spese sostenute dal 1\u00b0 luglio 2020 al 30 giugno 2022,<\/p>\n","protected":false},"author":143901932,"featured_media":7207,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"two_page_speed":[],"_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":true},"categories":[690158912],"tags":[],"class_list":["post-9377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- 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