Ecobonus saved without sending to Enea: pro-taxpayer stance strengthened
The Turin CGT recalls that forfeiture is not provided for by the 50-65% rules. However, the jurisprudence of merit and legitimacy remains divided on the issue
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Failure to send the Enea communication within 90 days from the end of the works (or within the broader term provided for remission in bonis, pursuant to Article 2 of Decree-Law no. 16/2012) does not cause the loss of the right to the 50-65% "ecobonus" deduction, at the time governed by Article 1, paragraphs 344 et seq. of Law no. 296/2006 (and currently by Article 14 of Decree-Law no. 63/2013). This consequence, in fact, is not expressly provided for by the rules governing the matter. This is what the Court of First Instance of Turin (President Cervetti, Relator Collu) ruled in Judgement No. 727/01/2024, affirming a principle that is the subject of conflicting case law, even within the Court of Cassation itself.
A company deducted in its tax return from 2018 energy requalification expenses with reference to various interventions. The documentation submitted during the audit pursuant to Article 36-ter of Presidential Decree No. 600/1973 revealed that the communication required at the time by Article 4 of the Decree of the Ministry of Economy and Finance of 19 February 2007 had not been sent to Enea, with the result that the taxpayer was notified of several tax bills for the full recovery of the deduction deemed not to be due.
In the face of the company's appeal and the undisputed incurrence of expenses abstractly deserving of relief, the Piedmont Court annulled these files, basing the decision, essentially, on two reasons:
1 On the one hand, no rule provides for forfeiture in the event of failure to send to Enea (as pointed out by Supreme Court ruling No. 7657/2024);
2 on the other hand, the same Agency would have maintained (in Resolution No. 46/E/2009) the formal nature of the communication.
