Bonus ristrutturazioni 2018, come funziona e quanto si può risparmiare

Nella legge di bilancio, tra le altre misure che hanno ottenuto il via libera dal Parlamento, sono state confermate per l’anno 2018 anche le detrazioni per lavori di ristrutturazione edilizia. Ma cos’è esattamente il ‘bonus per le ristrutturazioni’? Come vi abbiamo già spiegato di recente, si tratta di un’agevolazione che consente di detrarre il 50% dell’importo speso, per importi fino ad un massimo di 96mila euro.

Il bonus viene concesso ai proprietari delle abitazioni, ma non solo: ne possono usufruire anche nudi proprietari, titolari di un diritto reale di godimento (usufrutto, uso, abitazione o superficie), locatari o comodatari etc. Il sito Idealista elenca nel dettaglio gli interventi per i quali sarà possibili accedere al bonus.Inoltre possono beneficiare delle agevolazioni anche i lavori su parti comuni di edifici condominiali.

 Bonus ristrutturazioni, le cose da sapere

La più conosciuta tra queste agevolazioni è sicuramente quella disciplinata dall’articolo 16-bis del Dpr 917/86 (Testo unico delle imposte sui redditi), che consiste in una detrazione dall’Irpef del 36% delle spese sostenute, fino a un ammontare complessivo
delle stesse non superiore a 48.000 euro per unità immobiliare.Per le spese effettuatenel periodo compreso tra il 26 giugno 2012

e il 30 giugno 2013,il decreto legge n. 83/2012 ha elevato al 50% la percentuale di detrazione e a 96.000 euro l’importo massimo di spesa ammessa al beneficio.Da ultimo, la legge di bilancio 2018 (legge n. 205 del 27 dicembre 2017) ha rinviato al31 dicembre 2018 la possibilità di usufruire della maggiore detrazione Irpef (50%) e del limite massimo di spesa di 96.000 euro per ciascuna

unità immobiliare. Salvo che non intervenga una nuova proroga, dal 1° gennaio 2019 la detrazione tornerà alla misura ordinaria del 36% e con il limite di 48.000 euro.I benefici fiscali per i lavori sul patrimonio immobiliare non si esauriscono con la detrazione Irpef. Altre significative agevolazioni, infatti,sono state introdotte negli anni. Tra queste, per esempio,la possibilità di pagare l’Iva in misura ridotta (10%).
Tra i lavori ammessi all’agevolazione rientrano gli interventi utili a prevenire il rischio del compimento di atti illeciti da parte di terzi tra cui gli impianti di allarme e di videosorveglianza.
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