L’articolo 1 comma 67 della Legge di Bilancio 2019 (L. 30 dicembre 2018, n. 145) ha previsto la proroga al 31 dicembre 2019 della detrazione del 50% per gli interventi di ristrutturazione edilizia delle abitazioni e delle parti comuni degli edifici condominiali.
Contestualmente è stata confermata anche la proroga al 31 dicembre 2019 del BONUS MOBILI ed elettrodomentici, con le medesime caratteristiche e modalità di utilizzo.
Chi ristruttura il proprio immobile può dunque usufruire per un ulteriore anno di una detrazione Irpef del 50%, con un tetto di 10mila euro per unità immobiliare, per l’acquisto di mobili e di grandi elettrodomestici di classe non inferiore alla A+ (A per i forni), destinati ad arredare l’immobile oggetto di ristrutturazione.
N.B. Può beneficiare della detrazione chi acquista mobili ed elettrodomestici nuovi nel 2019 ed ha realizzato interventi di ristrutturazione edilizia a partire dal 1° gennaio 2018.
Si ricorda che, dallo scorso novembre, coloro che effettuano interventi edilizi e tecnologici che comportano un risparmio energetico e/o l’utilizzo di fonti rinnovabili, tra i quali l’acquisto di elettrodomestici in classe energetica A+ o A per i forni, dovranno trasmettere i dati dell’intervento all’Enea entro il termine di 90 giorni a partire dalla data di ultimazione dei lavori, del collaudo o dell’acquisto.
Per acquisti di elettrodomestici effettuati nel 2019 la comunicazione andrà fatta sul nuovo portale dedicato che l’Enea metterà a breve online. L’attuale portale ristrutturazioni2018.enea.it può essere utilizzato esclusivamente per le comunicazioni relative ad acquisti effettuati nel 2018.
“Il rinnovo del Bonus Mobili e delle altre agevolazioni per la casa non era per nulla scontato – sottolinea il Presidente di Federmobili Mauro Mamoli. Per ottenere questo risultato si è reso necessario un lavoro congiunto – Federmobili Confcommercio e FederlegnoArredo – fatto di incontri, spiegazioni, relazioni, dati sui risultati ottenuti negli anni precedenti, statistiche di settore e tutto quanto fosse utile a far comprendere alla Politica la bontà di un provvedimento che, se non confermato, avrebbe rischiato di “paralizzare” un settore e tutto l’indotto che lo circonda. Un grazie, dunque, a chi, nel Governo e nel Parlamento, ha compreso l’importanza delle agevolazioni fiscali legate alla casa”.
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