Autorizzazione dei lavori antecedente al 2017
DOMANDA
Buongiorno,
per evitare la decadenza dell’agevolazione Sismabonus, si chiede se tra gli adempimenti previsti c’è anche il dato relativo alle autorizzazioni, cioè se un progetto è stato approvato prima del 01/01/2017 ma i lavori iniziano dopo tale data, questo non provoca la decadenza delle agevolazioni.
RISPOSTA
Buongiorno, purtroppo la risposta è negativa.
Possono essere portate in detrazione le spese sostenute dal 1° gennaio 2017 al 31 dicembre 2021 solo per le procedure di autorizzazione degli interventi iniziate dal 1° gennaio 2017.
In questo caso, quindi, l’approvazione dell’intervento antecedente al 1/1/2017 non dà diritto al sismabonus.
Riferimenti:
Guida ristrutturazioni 2017
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