Tasse e agevolazioni per l'acquisto di immobili ad uso residenziale
In questo articolo vengono descritte le imposte dovute per l'acquisto di un'immobile ad uso residenziale e le sue possibili agevolazioni.
In particolare vengono trattati:
- L'agevolazione per l'acquisto della prima casa
- Il credito di imposta (legge 448/98)
Gli immobili - terreni e fabbricati - sono soggetti a numerose imposte che colpiscono il loro reddito (Irpef e addizionali all'Irpef), il loro possesso in quanto beni patrimoniali (Ici) e il loro trasferimento, realizzato mediante atti tra vivi - come la donazione o la compravendita - o attraverso la successione ereditaria.
Nell'articolo sono descritte nel dettaglio le imposte italiane.
The Superbonus 110% is an incentive measure introduced by the D.L. "Relaunch" May 19, 2020, n. 34, which aims to make our homes more efficient and safer. The mechanism provides that the interventions can also be carried out at no cost to the citizen!
The Superbonus is divided into two types of interventions: the Super Ecobonus facilitates energy efficiency works; the Super Sismabonus encourages those of anti-seismic adaptation. The incentive consists of a 110% deduction that is applied to expenses incurred from 1 July 2020 to 30 June 2022 to be divided among those entitled to it in five annual installments and, for the part of the expenditure incurred in the year 2022, in four annual dues of the same amount. For the IACP (Autonomous Institutes of Popular Housing) the time limit within which it is possible to deduct expenses extends to 31 December 2022, which can be further extended until 30 June 2023 if at least 60% of the works have been completed by 31 December 2022. For condominiums, the time limit is extended until 31 December 2022 if at least 60% of the works have been completed as of 30 June 2022.
In order to enjoy the Super Ecobonus it is necessary to carry out at least one so-called "driving" intervention. The driving interventions consist in the thermal insulation of the building envelope, whether it is multi-family or single-family, in the replacement of heating systems with centralized systems, in the replacement of heating systems on single-family buildings or on the real estate units located inside multi-family buildings that are functionally independent and have one or more independent accesses from the outside. Once at least one of the driving interventions has been carried out, the beneficiary can also decide to carry out the so-called "towed" interventions, such as the replacement of fixtures, solar shading, installation of photovoltaic systems, storage systems, charging columns electric vehicles, home automation systems, the elimination of architectural barriers for people with disabilities in situations of gravity and for people over the age of 65, and much more. The set of these interventions (driving and towing) must involve a minimum improvement of at least two energy classes of the building or of the real estate unit located inside multi-family buildings which is functionally independent and has one or more independent accesses from the external.
As regards the Super Ecobonus, individuals can carry out the work on a maximum of two residential units, except for interventions on the common areas which are always facilitated, regardless of the number of units owned. To be able to enjoy the Super Sismabonus, instead, it is sufficient to carry out an anti-seismic adjustment intervention. In this case, it is possible to take advantage of the 110% deduction also for the installation of photovoltaic systems and storage systems. On the Super Sismabonus, however, there are no limits on the number of houses that can be renovated. In order to take advantage of the 110% deduction, the building must be located in the seismic zones 1,2,3.
But let's see how it is possible to renovate a house for free! The beneficiary can decide to exercise the option of the discount on the invoice: the company or companies that have carried out the work apply a discount of up to 100% of the invoice value and the citizen thus carries out the work without any monetary outlay. In this way, the company will receive a tax credit equal to 110% of the amount of the discount applied, always to be used in annual installments of the same amount five (or four for expenses incurred in 2022). For example, if the total value of the work is € 10,000 and the company decides to apply a discount equal to 100% of the invoice, a credit of € 11,000 will be recognized.
Alternatively, the taxpayer can always directly bear the cost of the work and then decide whether to use the deduction as compensation to pay less taxes or to transfer the tax credit to third parties (including credit institutions). This measure creates a virtuous market mechanism that offers benefits to all those involved: citizens can renovate their homes for free, reduce the cost of bills and enhance their real estate assets; the company can increase its turnover thanks to the greater volume of work; the state can make homes more efficient and safer and support the increase in employment and income.