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Ecobonus and superbonus, the blocking of Enea communications continues

The portals for sending 2025 expenditure data are not yet active: an agency note still postpones the solution

IMAGOECONOMICA

3' min read

3' min read

The communication block Enea for ecobonus and superbonus continues. Almost three months after the previous notice explaining the situation to users, the agency for new technologies, responsible for receiving this data, published a note that, in essence, replicated the contents of the previous one. Arriving at the end of May, then, it is unclear when the functionalities linked to energy efficiency works will be restored.

What is communication

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These data - it must be remembered - must be mandatorily transmitted within 90 days of the end of the works. The obligation is sanctioned with the loss of rebates, although there is much discussion in case law on the point, and there have recently been several Supreme Court rulings to the contrary. Every year the portal for communications is opened by Enea in the first weeks of the year. From that moment, the 90 days are triggered for those who have closed the year's work in the preceding weeks.

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The 2025 Standoff

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In 2025 the situation appears, for the first time, stalled. In the note that has just been published, in fact, Enea explains that it is still waiting for clarifications from the competent bodies in order to update the portals dedicated to facilitations to the provisions of the Budget Law 2025. No specific indications are given as to what clarifications are expected. However, it is possible to speculate.

News from the Budget Law

The latest manoeuvre, in fact, in greatly limiting access to housing benefits, has introduced some new requirements, the correct interpretation of which will become decisive for the application of the tax discounts. For example, a requirement was introduced whereby only holders of rights in rem over real estate can have the full tax relief, at 50 per cent; others are entitled to the 36 per cent one. Similarly, bonuses for single boilers fuelled by fossil fuels have been banned.

The Questions

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To date, however, there is no indication whatsoever on how these stakes work. For example, it has never been explained which appliances fall under the bonus ban for single boilers. Or, it has not even been explained how the requirement of real rights acts on cohabitants or on the common parts of buildings. These are all indications that, at least in part, affect the forms entered by Enea on its portal. In the absence of indications, it becomes impossible to communicate data on works completed in 2025.

Expenditure 2024

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The agency also provides a guide for taxpayers, depending on the different cases. Speaking of ecobonus and ordinary renovation bonus (even if here the obligation is not sanctioned) it is necessary, first of all, to remember that 'it is necessary to transmit the descriptive forms through the Portal relating to the year in which the end date of the works falls'. Therefore, anyone who has incurred the expenses and completed the works in 2024 can make the communication.

Expenditure 2025

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For 2024 works but with part of the expenses to be deducted incurred in 2025, 'it is advisable to wait for the conclusion of the updates before sending the descriptive sheet' to Enea. In this case, the deadline for sending the communication 'will not take into account the days between 1 January 2025 and the date of publication of the portal update'. Therefore, the 90 days will start from the activation of the new site. For works entirely carried out in 2025, 'the deadline for sending the descriptive sheet (ninety days from the date of completion of the works) will be calculated from the day of publication of the portal update'.

The superbonus

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As for the super ecobonus, for works closed in 2024 it will be possible to proceed without problems. For the asseverations relative to 2025, which are affected by the constraints introduced by the manoeuvre (procedures must be started by 15 October 2024 to obtain the 65% discount), 'it is advisable to wait until the portal https://detrazionifiscali.enea.it has been updated before proceeding with the submission, since in order to rectify any inconsistencies it will be necessary for the asseverator to cancel the protocol code and send the asseveration again'. Again, the 90 days will only start from the activation of the new portal.

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