Superbonus 110%: la nuova super circolare dell’Agenzia delle Entrate


Dal Fisco la circolare 23 giugno 2022, n. 23/E con ulteriori chiarimenti sulle detrazioni per interventi di
efficientamento energetico e di riduzione del rischio sismico degli edifici

L’Agenzia delle Entrate ha pubblicato la circolare 23 giugno 2022, n. 23/E , la nuova “super circolare”,
ad oggetto “Detrazione per interventi di efficientamento energetico e di riduzione del rischio sismico
degli edifici, nonché opzione per la cessione o per lo sconto in luogo della detrazione previste dagli
articoli 119 e 121 del decreto legge 19 maggio 2020, n. 34 (decreto Rilancio) convertito con
modificazioni dalla legge 17 luglio 2020, n. 77 – Ulteriori chiarimenti”.
La nuova circolare composta da 130 pagine suddivise in 6 capitoli entra nel dettaglio di tutto ciò che
occorre sapere sul superbonus 110% ed in particolare :


  • Proprietari e detentori persone fisiche (“fuori dell’esercizio di attività di impresa, arti e
    professioni”) a vario titolo
  • Istituti autonomi case popolari (IACP) ed enti aventi analoghe finalità sociali
  • Cooperative di abitazione a proprietà indivisa
  • ONLUS, Organizzazioni di Volontariato e Associazioni di Promozione Sociale
  • Associazioni e Società Sportive Dilettantistiche
  • «Comunità Energetiche Rinnovabili»
  • Amministrazioni dello Stato ed enti pubblici territoriali

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