Fotovoltaico, detrazioni e agevolazioni in fattura

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Barbara WeiszGiovannichiede

I pannelli fotovoltaici beneficiano della detrazione fiscale al 50% come ristrutturazione edilizia con le novità del decreto crescita, quindi con la possibilità da parte dell’impresa di accollarsi la detrazione? Se l’utente finale nell’anno precedente ha avuto detrazioni fiscali fino al raggiungimento del plafond disponibile, l’anno successivo può fare la cessione del credito per un nuovo intervento di ristrutturazione?

Barbara Weiszrisponde

Le confermo che l’installazione di pannelli fotovoltaici rientra fra le ristrutturazioni edilizie e non fra gli interventi agevolati con l’ecobonus. La detrazione è stata prorogata per l’intero 2019 dalla Legge di Stabilità nell’attuale misura del 50% fino a un tetto di 96mila euro.

Il decreto Crescita, che lei cita, ha poi introdotto la possibilità di scegliere, in luogo della detrazione fiscale, la cessione del credito al fornitore, al quale la somma viene poi rimborsata sotto forma di credito d’imposta.La novità è contenuta nell’articolo 10 del dl 34/2019, e c’è il documento di prassi dell’Agenzia delle Entrate, provvedimento del 31 luglio 2019.Per quanto riguarda l’ultima domanda, ritengo che la risposta sia positiva. Il tetto di 96mila euro fra l’altro non si riferisce al singolo contribuente, ma al singolo intervento di ristrutturazione.

=> Pannelli solari: calcolare il risparmio con Excel

Quindi, se l’anno successivo lo stesso contribuente fa una nuova ristrutturazione, può applicare la detrazione oppure scegliere la cessione del credito.

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