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STUDIO DORIGHELLI

SUPERBONUS 110% ANCHE PER GLI INTERVENTI SULL'EDIFICIO COMMERCIALE-RESIDENZIALE


Un immobile composto da 10 appartamenti al primo piano e 10 negozi al piano terra può accedere alle agevolazioni del Superbonus (art. 119 del Decreto legge n. 34 del 2020) per le seguenti tipologie di interventi eseguiti sui soli appartamenti residenziali:  isolamento delle superfici opache verticali e orizzontali che confinano con gli appartamenti stessi (intervento trainante);  sostituzione degli infissi (intervento trainato);? sostituzione delle schermature solari nel lato sud (intervento trainato).  a condizione che l'assemblea di condominio approvi gli interventi di isolamento termico con "benefici e oneri" a carico dei soli appartamenti. Se tali interventi assicurano un'incidenza superiore al 25% della superficie disperdente lorda dell'intero edificio, gli stessi potranno beneficiare del Superbonus relativamente alle sole spese a carico dei condomini delle unità site al primo piano, sia con riferimento agli interventi trainanti che trainati, nel rispetto di tutte le condizioni ed adempimenti previste dalle sopra richiamate disposizioni. Ciascun condomino, conclude l'Agenzia Entrate, potrà calcolare la detrazione in funzione della spesa a lui imputata in base ai millesimi di proprietà o ai diversi criteri applicabili ed effettivamente rimborsata al condominio. Così si è espressa l'Agenzia Entrate, con la Risposta n. 572 del 9 dicembre. Fonte: https://www.agenziaentrate.gov.it
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Dove siamo

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

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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.

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