{"id":4942,"date":"2023-03-03T19:43:00","date_gmt":"2023-03-03T18:43:00","guid":{"rendered":"https:\/\/gslex.net\/?p=4942"},"modified":"2023-03-03T19:45:18","modified_gmt":"2023-03-03T18:45:18","slug":"superbonus-per-onlus-odv-e-aps-precisazioni-sullambito-oggettivo-di-applicazione-dellart-119-co-10-bis-del-decreto-rilancio","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/superbonus-per-onlus-odv-e-aps-precisazioni-sullambito-oggettivo-di-applicazione-dellart-119-co-10-bis-del-decreto-rilancio\/","title":{"rendered":"Superbonus per Onlus, OdV e APS: precisazioni sull\u2019ambito oggettivo di applicazione dell\u2019art. 119 co. 10-bis del Decreto Rilancio"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: justify;\">L\u2019Agenzia delle Entrate, dopo aver chiarito l\u2019ambito di applicazione soggettivo dell\u2019art. 119 co. 10-<em>bis<\/em> del Decreto Rilancio (<em>v.<\/em> <a href=\"https:\/\/gslex.net\/en\/articoli\/superbonus-per-onlus-odv-e-aps-precisazioni-sullambito-soggettivo-di-applicazione-dellart-119-co-10-bis-del-decreto-rilancio\/\" target=\"_blank\" rel=\"noopener\">news del 16 febbraio 2023<\/a>), con la <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4988552\/Circolare+10bis+art+119+dl+34+2020.pdf\/b367ac4c-252c-5887-63d5-f8ca69e20218\" target=\"_blank\" rel=\"noopener\">circolare n. 3\/E dell\u20198 febbraio 2023<\/a>, ha fornito delucidazioni in ordine agli ulteriori requisiti richiesti.<\/p>\n<p style=\"text-align: justify;\">In particolare, rispetto all\u2019ambito oggettivo di applicazione del comma 10-<em>bis<\/em>, l\u2019Agenzia delle Entrate ha avuto modo di precisare che gli immobili oggetto degli interventi agevolabili devono rientrare in una delle seguenti\u00a0categorie catastali:<\/p>\n<ul style=\"text-align: justify;\">\n<li>B\/1 (collegi, convitti, educandati, ricoveri, orfanotrofi, ospizi, conventi, seminari e caserme);<\/li>\n<li>B\/2 (case di cura ed ospedali senza fine di lucro);<\/li>\n<li>D\/4 (case di cura ed ospedali con fine di lucro).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Inoltre, la circolare chiarisce che la norma non richiede che, al momento dell\u2019effettuazione dei lavori, l\u2019immobile sia gi\u00e0 utilizzato per l\u2019esercizio delle attivit\u00e0 di servizi socio-sanitari, purch\u00e9, in ogni caso, sia tassativamente posseduto, in data certa anteriore al 1\u00b0 giugno 2021, a titolo di propriet\u00e0, nuda propriet\u00e0, usufrutto o comodato d\u2019uso gratuito; ne consegue che, ad esempio, il contratto di locazione non costituisce un titolo idoneo per poter usufruire delle modalit\u00e0 di calcolo del comma 10-<em>bis. <\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":12,"featured_media":4937,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,80,77],"tags":[93,107,106,105],"class_list":["post-4942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-enti-non-profit","category-terzo-settore","tag-aps","tag-odv","tag-onlus","tag-superbonus"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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