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SUPERBONUS 110%: IN GAZZETTA UFFICIALE I DECRETI 'REQUISITI' E 'ASSEVERAZIONI'


Sulla Gazzetta Ufficiale n. 246 del 5 ottobre 2020 sono stati pubblicati i due attesissimi Decreti del Ministero dello Sviluppo Economico riguardanti i requisiti tecnici ed i requisiti delle asseverazioni per l'accesso alle detrazioni fiscali per la riqualificazione energetica degli edifici, andando a completare così il quadro normativo relativo al "Superbonus 100%". Il primo Decreto (Requisiti tecnici per l'accesso alle detrazioni fiscali per la riqualificazione energetica degli edifici - cd. Ecobonus), in attuazione dell'art. 14, comma 3-ter, del DL n. 63 del 2013, definisce i requisiti tecnici che devono soddisfare gli interventi che danno diritto alla detrazione delle spese sostenute per interventi di efficienza energetica del patrimonio edilizio esistente, nonché gli interventi finalizzati al recupero o restauro della facciata esterna degli edifici esistenti e gli interventi che danno diritto alla detrazione di cui ai commi 1 e 2 dell'art. 119 del decreto-legge 19 maggio 2020, n. 34, compresi i massimali di costo specifici per singola tipologia di intervento. Il secondo Decreto (Requisiti delle asseverazioni per l'accesso alle detrazioni fiscali per la riqualificazione energetica degli edifici - cd. Ecobonus) disciplina il contenuto e le modalità di trasmissione dell'asseverazione dei requisiti per gli interventi di cui ai commi 1, 2 e 3 dell'art. 119 del Decreto Rilancio, oltre a definire, per gli stessi interventi, le modalità di verifica ed accertamento delle asseverazioni, attestazioni e certificazioni infedeli al fine dell'irrogazione delle sanzioni previste dalla legge. Fonte: https://www.gazzettaufficiale.it
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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:

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  • 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.

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