Ecobonus
Ecobonus
Come il Bonus Ristrutturazioni, anche l’Ecobonus per gli interventi di efficientamento energetico viene ridimensionato. La percentuale di detrazioni fiscali scende dal 65% al 50% ma solo per le prime case e per l’anno in corso. Per le altre abitazioni, diverse dalla principale, la percentuale si abbassa al 36% delle spese sostenute già a partire dal 1 gennaio 2025. Dal 2026 in poi, scenderà ulteriormente al 30%. Saltano le detrazioni maggiorate per particolari categorie d’intervento e per i condomini (che potevano arrivare, nel 2024, anche al 75%).
L’Ecobonus, introdotto dalla legge finanziaria 2007 (L. 296/2006) si applica a tutti gli interventi di efficientamento energetico di cui all’art. 14 del dlgs 63/2013:
- relativi a parti comuni degli edifici condominiali o che interessino tutte le unità immobiliari di cui si compone il singolo condominio;
- volti alla riqualificazione energetica dell’edificio o di parti comuni degli edifici condominiali;
- destinati alla coibentazione dell’involucro edilizio (tetto, pareti, solai);
- per l’acquisto e la posa in opera delle schermature solari, finestre comprensive di infissi, collettori solari, sistemi di building automation;
- per l’acquisto e la posa in opera di impianti di climatizzazione invernale con generatori di calore alimentati da biomasse combustibili, micro-cogeneratori, impianti ibridi o pompe di calore.
Importante novità introdotta dalla Legge di Bilancio 2025, è l’esclusione dall’incentivo fiscale delle caldaie a gas, incluse quelle a condensazione. Il novello comma 3-quinquies, aggiunto all’art. 14 del Dlgs 63/2013, esclude infatti dalla detrazione “le spese per gli interventi di sostituzione degli impianti di climatizzazione invernale con caldaie uniche alimentate a combustibili fossili.” E in questo, si allinea alle ultime volontà dell’Europa, tramandate con la recente direttiva Case Green.
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