Proroga detrazione fiscale

Con il “Decreto Sviluppo” del giugno 2012 e’ stata innalzata la percentuale di detrazione fiscale per i lavori di recupero edilizio dalla precedente percentuale del 36% all’attuale del 50% FINO AL 31 DICEMBRE 2013.


Le categorie di interventi che possono rientrare nello sgravio del 50% sono:

  • Sostituzione di infissi;
  • Sostituzione di persiane;
  • Sostituzione di tapparelle e avvolgibili;
  • Porte ingresso e blindate esterne;
  • Porte ingresso e blindate interne;
  • Grate e inferriate;
  • Parapetti;
  • Recinzioni;
  • Verande : chiusure e coperture.


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Gli interventi di riqualificazione energetica di edifici gia’ esistenti, danno diritto a una detrazione dall’imposta lorda, che puo’ essere fatta valere sia sull’Irpef che sull’Ires, pari al 65% delle spese sostenute entro 31 dicembre 2013 (Dl n.83/2012). 


Tra le categorie di interventi che possono rientrare nello sgravio del 65% fa parte la sostituzione di INFISSI.

La condizione per usufruire dell’agevolazione e’ che siano rispettati i requisiti di trasmittanza Termica Uw , espressa in W/m2K in un’apposita tabella.


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