Sismabonus per attività produttive
DOMANDA
Buongiorno,
chiedo se ad un locale categoria “C1” sfitto, dovendolo adeguare sismicamente, spetta la detrazione prevista dalla legge di bilancio 2017 (sismabonus). Il comune ricade nella II fascia sismica.
Grazie della risposta.
RISPOSTA
Le unità immobiliari che possono essere oggetto degli interventi agevolabili sono individuate con un duplice criterio: la localizzazione territoriale in zone sismiche ad alta pericolosità e il tipo di utilizzo. Non rileva, invece, la categoria catastale dell’unità immobiliare, non sussistendo alcun vincolo al riguardo.
Il fatto che l’immobile sia di categoria C1 fa presupporre che esso sia un negozio. La norma prevede l’applicabilità dell’agevolazione fiscale per tutti gli immobili utilizzati per attività produttive. Per costruzioni adibite ad attività produttive, stante la particolare finalità della disposizione in esame di tutela delle persone prima ancora che del patrimonio, si intendono le unità immobiliari in cui si svolgono attività agricole, professionali, produttive di beni e servizi, commerciali o non commerciali.
Se nel suo immobile si svolge una di queste attività (ad es. commerciale), esso può godere dell’agevolazione. Nel caso in cui nell’immobile non si svolga alcuna attività esso non potrà usufruire dell’agevolazione.
Si ritiene che immobili produttivi non correntemente utilizzati non possano godere dell’agevolazione in questione.
Riferimenti:
Guida ristrutturazioni 2017
Legge di Bilancio 2017, articolo 1, commi 2-3
Decreto legge n. 63 del 4 Giugno 2013
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