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Favoriti i progetti per l’arredo urbano

Che questa norma trovi poi una sua concreta applicazione pratica, in realtà, è tutto da vedere; ma comunque si tratta di una novità piuttosto interessante, in termini di incentivi alla convivenza civile e alla solidarietà cittadina.

L’art. 23 della legge 2/2009 prevede la “detassazione dei microprogetti di arredo urbano o di interesse locali operati dalla società civile nello spirito della sussidiarietà”: in altre parole, la legge prevede un significativo incentivo fiscale a favore di quelle collettività di cittadini (associazioni, comitati di quartiere e simili) che proporranno all’ente locale preposto (normalmente il Comune) i loro progetti per riqualificare anche piccole aree all’interno del tessuto urbano, per esempio realizzando giardini pubblici oppure parchi-giochi, naturalmente nel rispetto dei vincoli urbanistici e ambientali.


La proposta deve però essere dettagliata: occorrerà specificare tempi e costi per la realizzazione, fermo restando che l’ente pubblico non deve coprire in alcun modo le spese.
L’ente decide entro due mesi se accettare o respingere la proposta, e in caso di risposta positiva l’opera realizzata è acquisita al patrimonio dell’ente stesso. Le spese sostenute, però, sono detraibili per il 36% dall’IRPEF da parte dei cittadini che hanno contribuito.
La legge ha valore, dice il testo dell’articolo 23, fino all’entrata in vigore del federalismo fiscale: a quel punto saranno le singole Regioni a decidere se mantenere o modificare questa agevolazione, che diverrà detraibile non più dall’IRPEF ma dalle imposte locali.


In tutti i casi, anche fino ad allora la norma è applicata esclusivamente nelle Regioni a statuto ordinario, mentre è fatta salva la potestà legislativa delle Regioni speciali e delle Province autonome di Trento e Bolzano.