Work at the turn of the year, Enea's blockade complicates 730. Chance self-certification

There is an immediate fallout that the delay in activating the Enea portal is having for many taxpayers in the submission of declarations. For works begun in 2024 and closed this year, reporting to the energy efficiency agency is, in fact, an impossible task to complete, which is complicating the 730.

Sending the data to ENEA is mandatory, in order to use the ecobonus, within 90 days from the date of completion of the work. This year, however, the portal dedicated to this fulfilment is still still, pending clarification of certain regulations in the Budget Law. Theoretically, this should have no practical consequences, because the 9o days run, for those who have already closed the works in 2025, from the date of activation of the portal, as repeatedly explained by Enea. In practice, however, an impasse is occurring that, in some Cafés, is preventing declarations from being sent.

As several readers of Il Sole 24 Ore have pointed out, in some offices when there are works linked to the ecobonus with expenses in both 2024 and 2025, in order to deduct the 2024 portion, proof of the Enea communication is already required this year. A proof that, at the moment, is impossible, since the portal is still at a standstill, much later than in previous years. The result is that the declaration also showing the 2024 deduction cannot be sent.

The problem also arises from the fact that expenses on individual units related to building bonuses do not enter, in the year in which they are made, automatically in the pre-filled statement. Talking credit transfers, on the other hand, are detected by the Inland Revenue and entered in the information sheet. Cafes must check the prerequisites for using the deduction and then enter the expenses in the declaration. Thus, the individual instalments of the bonus will be reported automatically in the 730.

In order to make this first step, in short, Cafes must carry out a precise check on taxpayers' documentation. This is where the request for the Enea communication for expenses straddling 2024 and 2025 comes from. There are those, however, who have come up with a more pragmatic solution. As Giovanni Angileri, the coordinator of the Consulta dei Caf, explains, 'in the area, various counters are asking taxpayers who turn to Cafs for the transmission of the 730 for self-certification. This document must indicate that the work has been closed or even that it is still in progress. Pending the activation of the Enea portal, the deductions can thus be included in the declaration'.