Studio Dorighelli
Contact us

STUDIO DORIGHELLI

SUPERBONUS 110%: LE MISURE SOTTO LA LENTE DEL NOTARIATO


Il Consiglio Nazionale del Notariato ha pubblicato lo Studio n. 27-2021/T, approvato dalla Commissione Studi Tributari il 5 febbraio 2021, che analizza i principali interventi legati Superbonus del 110%. Il Decreto "Rilancio", nel tentativo di sostenere il settore edilizio e di invogliare i contribuenti ad effettuare lavori di una certa importanza sui propri immobili, ha infatti aumentato al 110% l’aliquota di detrazione delle spese sostenute dal 1° luglio 2020 al 30 giugno 2022 per determinati interventi di efficientamento energetico e di riduzione del rischio sismico.  A questi interventi possono aggiungersi altri interventi minori purché eseguiti contestualmente ai primi che, a determinate condizioni, godranno anch’essi della detrazione maggiorata. Questi i temi affrontati nel documento: gli interventi trainanti e gli interventi trainati ed i miglioramenti che gli interventi devono determinare; gli interventi (trainanti) ammessi al beneficio; gli interventi trainati ammessi al beneficio; i soggetti che possono beneficiare del Superbonus; la misura della detrazione; in particolare: le spese sostenute per interventi trainanti su parti comuni e la posizione dell’Agenzia delle entrate sul condominio. Soluzioni pratiche; i beni oggetto di intervento e quelli che ne sono esclusi: la discussa interpretazione dell’Agenzia delle Entrate; le particolari regole per gli immobili soggetti a vincolo “culturale”; "sconto in fattura" e cessione del credito d’imposta quali alternative alla detrazione; la riserva di detrazione del superbonus da parte del cedente in caso di trasferimento dell’immobile; l’incidenza del superbonus nell’ambito del sismabonus; la particolare fattispecie dell’acquisto di case antisismiche; il superbonus 110% nell’ambito del sismabonus (cosiddetto supersismabonus).   Fonte: https://www.notariato.it
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

cancel