Did you know that without this certificate you will no longer receive money from the State?

Ensuring Compliance with ENEA Certification for Tax Benefits

Receiving financial aid, benefits, and incentives from the State often requires specific certifications.
Failing to obtain the appropriate certification can result in losing out on thousands of euros in contributions.
To ensure you don’t miss out on these opportunities, it’s crucial to understand the requirements and deadlines for submission.

Key Requirements for Tax Benefits Related to Home Renovations

Legally mandated tax benefits for home improvements, such as the superbonus, ecobonus, or restructuring bonus, are contingent upon submitting the ENEA certification.
Failure to complete this transmission can lead to missed opportunities for financial incentives.

It’s common knowledge that home renovations can qualify for significant tax deductions ranging from 50% to 85%.
However, to benefit from these deductions, submitting the ENEA declaration is mandatory.

The submission is done electronically through the ENEA portal, which has been operational since January 26th.
This platform allows individuals to report the progress and completion status of energy-efficient renovations and property restructuring.

Timely Submission of ENEA Communication

The ENEA communication must be submitted within 90 days of the completion of the construction work or the inspection by a certified technician.
Registering on the portal and providing the necessary information, which varies depending on the type of intervention, is required for submission.

Essential elements that must be included in the communication are the beneficiary’s details, the property’s cadastral data, intervention description with technical and temporal data, invoices, receipts for the incurred expenses, compliance declaration (required in specific cases), and the Energy Performance Certificate (EPC) for pre and post-intervention energy certification.

Consequences of Missing the Deduction Deadline

Typically, the tax deduction for construction work is quite substantial.
Failing to submit the ENEA communication renders individuals ineligible for fiscal benefits.
While the Revenue Agency’s procedural documents may not stipulate the loss of deductions for failing to notify ENEA, the Court of Cassation holds a different perspective.

In sentence 34151 of 2022, the Supreme Court ruled that deductions are not applicable for building renovations if the documentation is not sent to ENEA within 90 days of the work’s completion.
Due to the lack of legislation regulating their utilization, tax incentives for home bonuses are subject to judicial interpretation.

However, there is a remedy for non-compliance through a request for remediation, allowing individuals to rectify the omission before it is contested and within the timeline set for the initial relevant declaration.
Resolving the omission entails paying a €250 penalty.