Unità immobiliare e attività produttive
DOMANDA
Buongiorno,
il mio problema riguarda il Sismabonus per le attività produttive.
La normativa parla di unità immobiliare.
1) Per aree produttive composte da un capannone diviso in più subalterni (esempio 4 D1 e 2 A10) posso utilizzare il bonus di 96.000 per ogni subalterno?
2) Per aree industriali composte da vari capannoni (alcuni di proprietà e altri affittati) ma facenti parte di unico polo produttivo con cortile/aree esterne di manovra comune, posso richiedere il bonus per ogni edificio/capannone?
3) La spesa massima di 96.000 annui posso utilizzarla ogni anno per 5 anni (es se programmo un intervento di 250.000,00 che suddivido in spese annuali di pari importo di 50.000,00 € e ognuna la porto in detrazione in 5 anni a partire dall’anno successivo dell’intervento?)
RISPOSTA
Per quel che riguarda le sue prime due richieste l’Agenzia delle Entrate chiarisce che:
“La detrazione va calcolata su un ammontare complessivo di 96.000 euro per unità immobiliare per ciascun anno e deve essere ripartita in cinque quote annuali di pari importo, nell’anno in cui sono state sostenute le spese e in quelli successivi.”
Generalmente, nell’ipotesi di un intero fabbricato ciascuna unità immobiliare è identificata da un proprio subalterno. Ovvero, il limite dei 96.000 euro può essere utilizzato per ciascun subalterno.
Per quel che riguarda il terzo quesito la risposta è negativa. Anche qui l’Agenzia chiarisce che:
“Qualora gli interventi realizzati in ciascun anno consistano nella mera prosecuzione di interventi iniziati in anni precedenti, ai fini del calcolo del limite massimo delle spese ammesse a fruire della detrazione si deve tener conto anche delle spese sostenute negli stessi anni per le quali si è già fruito della detrazione.”
Ovvero, se l’intervento è un intervento unico di importo pari a 250.000 euro possono essere portati in detrazione soltanto 96.0000 euro (in 5 anni), aldilà del fatto che essa venga realizzato in 5 anni o in un solo anno.
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