{"id":112517,"date":"2021-02-18T08:39:47","date_gmt":"2021-02-18T07:39:47","guid":{"rendered":"https:\/\/arlettipartners.com\/?p=112517"},"modified":"2025-12-04T12:08:07","modified_gmt":"2025-12-04T11:08:07","slug":"superbonus-110-sisma-bonus-acquisti","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/superbonus-110-sisma-bonus-acquisti\/","title":{"rendered":"Superbonus 110: sisma bonus acquisti"},"content":{"rendered":"<p style=\"text-align: left;\"><strong>Richiesta da societ\u00e0 se i futuri acquirenti degli immobili ricostruiti potranno beneficiare dell&#8217;agevolazione in argomento nell&#8217;ipotesi in cui effettueranno il sostenimento della spesa senza scadenza fissa, o se \u00e8 necessario che i lavori vengano ultimati entro una specifica data.<\/strong><\/p>\n<p style=\"text-align: left;\">La societ\u00e0 istante \u00e8 una\u00a0societ\u00e0 di costruzione di immobili\u00a0, che ha acquistato un\u00a0fabbricato\u00a0in un\u00a0Comune\u00a0in zona sismica 3<strong>\u00a0<\/strong>con l\u2019intenzione di<strong><u>\u00a0<\/u><\/strong><u>demolirlo e ricostruirlo<\/u>, realizzando\u00a0<strong>9 unit\u00e0 abitative\u00a0<\/strong>e riducendo il rischio sismico di due classi\u00a0( la durata dei lavori \u00e8 compresa dai 16 ai 18 mesi) ;\u00a0la societ\u00e0 stipuler\u00e0 con ciascuno dei promissari acquirenti\u00a0dei contratti preliminari\u00a0specificando che le unit\u00e0 immobiliari possiederanno tutti i requisiti per beneficiare del \u201cSisma bonus\u201d acquisti o del \u201cSuperbonus\u201d. L\u2019istante, chiede se per usufruire delle detrazioni previste \u00e8 necessario che le spese vengano sostenute entro la fine del 2021 o se anche i lavori debbano essere ultimati entro tale data.<\/p>\n<p style=\"text-align: left;\">L\u2019 agenzia delle entrate evidenza che i\u00a0casi oggetto di interpello riguardano l\u2019art. 16, c. 1-<em>septies\u00a0<\/em>D.L. 63\/2013 che prevede la possibilit\u00e0, per gli acquirenti delle\u00a0unit\u00e0 immobiliari\u00a0di beneficiare di una detrazione d\u2019imposta, calcolata sul prezzo di acquisto, nella misura del 75% o dell\u201985% a seconda delle classi di riduzione del rischio sismico, su un valore massimo di spesa pari a 96.000 euro per ciascuna unit\u00e0 immobiliare. Tale norma si intreccia, creando ulteriore interesse, con quella prevista dal Decreto Rilancio che, tra gli interventi ammessi al\u00a0superbonus 110%, include anche gli interventi di riduzione del rischio sismico di cui al D.L. 63\/2013.<\/p>\n<p style=\"text-align: left;\">Su questo aspetto, l\u2019Agenzia delle Entrate, nel confermare la piena applicabilit\u00e0 delle norme agevolative in commento, compreso il superbonus 110%, ribadisce, confermando una posizione ormai netta e consolidata, che la detrazione in favore degli acquirenti delle unit\u00e0 immobiliari \u00e8 concessa a condizione che\u00a0l\u2019atto di compravendita sia stipulato entro e non oltre il 31.12.2021.<\/p>\n<p style=\"text-align: left;\">Risposta ad Interpello n. 103 \u00a0del 12\/02\/2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Superbonus 110: richiesta per chiarimenti in merito alle scadenze necessarie per rientrare nelle condizioni di beneficiario.<\/p>\n","protected":false},"author":47,"featured_media":139686,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1678,1450],"tags":[],"country":[1503],"container":[],"service":[],"tag-di-competenza":[5604],"class_list":["post-112517","news","type-news","status-publish","has-post-thumbnail","hentry","category-building-bonuses","category-income-tax-law","country-italia","tag-di-competenza-team-fiscale-italia-it"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Superbonus 110: sisma bonus acquisti - Arletti Partners<\/title>\n<meta name=\"description\" content=\"Superbonus 110: richiesta per chiarimenti in merito alle scadenze necessarie per rientrare nelle condizioni di beneficiario.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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