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ECOBONUS 2020 110% - FOTOVOLTAICO

Pubblicato il 18 maggio 2020 alle 04.05

FINALMENTE IL GREEN ALLA PORTATA DI TUTTI. 

Precisiamo subito che dopo la pubblicazione in Gazzetta Ufficiale del Decreto Rilancio dovremo attendere prima la pubblicazione della legge di conversione, i decreti di cui al comma 3-ter dell’articolo 14 del D.L. n. 63/2013 per il rispetto dei requisiti minimi previsti dai decreti di cui al comma 3-ter dell’articolo 14 del D.L. n. 63/2013, e poi i provvedimenti attuativi da parte dell'Agenzia delle Entrate che, bene che vada, arriveranno dopo 30 giorni dalla legge di conversione (e siamo stati buoni). L'attuale versione della misura, che dovrà essere supportata dalla legge di conversione, prevede che la nuova detrazione fiscale del 110% si applichi alle spese documentate e rimaste a carico del contribuente sostenute dall'1 luglio 2020 e fino al 31 dicembre 2021, da ripartire tra gli aventi diritto in cinque quote annuali di pari importo.

Per accedere al superbonus del 110%, gli interventi descritti dovranno anche rispettare i requisiti minimi previsti dai decreti di cui al comma 3-ter dell’articolo 14 del D.L. n. 63/2013, che dovranno essere adottati entro trenta giorni dalla data di entrata in vigore del decreto Rilancio.

Nel loro complesso, gli interventi devono assicurare, anche congiuntamente agli interventi di installazione di impianti solari fotovoltaici e installazione contestuale o successiva di sistemi di accumulo integrati negli impianti solari fotovoltaici agevolati, il miglioramento di almeno due classi energetiche dell’edificio, ovvero se non possibile, il conseguimento della classe energetica più alta, da dimostrare mediante l’attestato di prestazione energetica (APE), rilasciato da tecnico abilitato nella forma della dichiarazione asseverata.

Per quanto riguarda, in particolare, l’installazione di impianti solari fotovoltaici su edifici, il tetto massimo di detraibilità è 48.000 euro e “comunque nel limite di spesa di euro 2.400 per ogni kW di potenza nominale dell’impianto solare fotovoltaico”, da ripartire tra gli aventi diritto in cinque quote annuali di pari importo. Il decreto prevede inoltre l’obbligo di cessione al Gestore dei servizi energetici (GSE) dell’energia autoprodotta e non consumata.

Molte altre novità facilmente accessibili a tutti sono inserite nel Decreto Rilancio 2020. 

Per maggiori informazioni scriveteci. QUESTO E' IL MOMENTO GREEN PER TUTTI!

 

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