La risposta è affermativa, a condizione che i nuovi interventi possano essere considerati “autonomamente detraibili”.
L’Agenzia delle entrate, infatti, ha precisato nei suoi documenti di prassi (tra questi, la circolare 17/2015, risposta 3.2) che quando gli interventi realizzati in ciascun anno sono una prosecuzione di lavori iniziati negli anni precedenti sulla stessa unità immobiliare, per determinare il limite massimo delle spese ammesse in detrazione bisogna tener conto anche delle spese sostenute negli anni passati.
Tale regola non si applica agli interventi “autonomi”, cioè a quelli che non consistono nella mera prosecuzione degli interventi già realizzati.
Per essere considerati autonomamente detraibili, rispetto a quelli eseguiti in anni precedenti sulla stessa unità immobiliare, i nuovi interventi devono essere anche autonomamente certificati dalla documentazione richiesta dalla normativa edilizia in vigore (per esempio, la denuncia di inizio attività).
O, se si tratta di lavori per i quali non va richiesto alcun titolo abilitativo, da un’autocertificazione.
Fonte: fiscooggi.it – 8 marzo 2024
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