Window frames, heat pumps and coats: last days to send data to Enea

Heat pump air conditioners, window frames, thermal coats and hybrid systems. These are just some of the interventions for which communication to Enea is compulsory to access the ecobonus: it must be done, as a rule, within 90 days from the date of completion of the work. For this type of intervention, there will be a key date in a few days: by 29 September next all those who have paid for energy-efficient renovations in the first months of 2025 must proceed with sending the data to the Agency for New Technologies.

The deadline stems from the activation of the Enea portal for the transmission of data related to the ecobonus and ordinary home bonus tax deductions. The launch of the platform took place (late) last 30 June. Before that moment, it was impossible to make the communication, even for those who had already completed the works. So, from that moment on, a line was drawn: all works in 2025, completed by 30 June, but also those in 2024 with works completed by 30 June, had 90 days from the activation of the portal (and not from the end of works, as is normally the case). Therefore, the date to circle on the calendar in all these cases is 29 September next (because 28 is Sunday).

The works that fall within this perimeter (which is that of the ecobonus) are, among others, the installation of fixtures and windows, solar shading, the installation of heat pumps and hybrid systems (heat pumps + condensing boiler, controlled by a single control unit), building automation systems, solar collectors and insulation works, with the installation of thermal-cappets. Next to this group of works, there are all renovations that qualify for the basic home bonus, but which have an impact on the energy efficiency of buildings. In this case, however, the rules are slightly different. Boilers - it must be remembered - are no longer eligible for the subsidy.

It must also be remembered, in this regard, that Enea communications are the subject, at this time, of a harsh jurisprudential contrast. In the case of those related to the renovation bonus, there are no particular uncertainties: sending the data only has statistical value and is not decisive for obtaining the tax discount. The bottom line is that those who do not send the communication do not suffer sanctions of certain kinds.

If we are talking about the ecobonus, however, the matter is different: according to the Inland Revenue (which has never expressed a different position) for this facilitation, communication is an essential requirement. In recent months, however, a series of rulings by the Supreme Court of Cassation have come out and said something totally different: sending the report to Enea would, even in this case, only be for statistical purposes and would not be essential to accrue the discount. In the absence of different indications from the financial administration, however, for prudence's sake the communication should always be sent.