Ecobonus, late communication to Enea causes the deduction to be lost

23/11/2022 – Late communication to Enea causes the right to the Ecobonus to be lost. This was affirmed, at the end of a series of conflicting rulings, by the Cassation with the order 34151/2022.

Ecobonus and communication to Enea, the case

The case examined by the Court concerns a taxpayer who installed solar panels on his home and requested the 65% Ecobonus, but sent in delay the documentation to Enea.

The Revenue Agency denied the deduction and the taxpayer appealed to the Provincial Tax Commission, which rejected it, and subsequently appealed to the Regional Tax Commission of Tuscany, which instead agreed with him.

The CTR of Tuscany stated that sending the communication to Enea does not have a control nature, but has a reconnaissance function. The delay does not cause forfeiture of the tax relief, which depends on the expenditure incurred.

The Revenue Agency then appealed to the Cassation, arguing that communication to Enea is one of the necessary conditions for obtaining the Ecobonus.

Ecobonus, Cassation: communication to Enea cannot be late

The Supreme Court upheld the Agency’s appeal, explaining that, on the basis of Ministerial Decree February 19, 2007containing the fulfilments to obtain the deduction, the taxpayer must fulfill a series of obligations, such as acquiring the certification of a qualified technician, making payments by bank transfer, keeping the documentation and sending the communication to Enea within the established times.

We remind you that the legislation provides that, within 90 days of the end of the works (60 days for expenses incurred starting from 2008), the information contained in the Energy Performance Certificate must be sent online to Enea (APE) is not information sheets of the interventions.

The deadline starts from the date of acceptance of the works. Possible corrections can be sent within the deadline for submitting the tax return relating to the period in which the expense can be deducted.

According to the Cassation, the legislation has as its objective the control of the results achieved with the interventions. In this way you can understand if an expense can be eligible for deductions, avoiding scams.

The Court therefore confirmed the denial of the relief.

Ecobonus, Aeneas more permissive on communications

The subject of the terms within which to send communications to ENEA has already created doubts, to which ENEA has however responded in a different way.

In an FAQ, published in 2019, theAeneas explained that, pursuant to Law 44/0212 on simplification in tax matters, if a communication, mandatory to obtain tax benefits, is sent late, the taxpayer does not lose the right to deduct provided that:
– the taxpayer possesses the substantive requirements required by the reference standards;
– the communication is sent within the deadline for submitting the first income tax return and a fine is paid.

A similar conclusion has been reached Lombardy Regional Tax Commissionwhich with sentence 3343/2019 affirmed that the communication, relating to subsidized jobs with the Ecobonus, is a formal fulfillment, with an ordering and non-peremptory character. The delay may therefore result in a fine, but not the loss of the benefit.

Communications to Enea, the case of the restructuring bonus

On the subject of communications to Enea, it is also necessary to point out the approach taken by the Revenue Agency on the subject of restructuring bonuses.

From 2018 also to obtain the restructuring bonus is mandatory to send the communication to Enea. The aim is to monitor the energy savings obtained with the recovery works of the building heritage.

The Revenue Agency, which denied the Ecobonus due to the failure to notify Enea, has come to opposite conclusions on the restructuring bonus.

With the Resolution 46/E/2019the agency said the failure to report does not void the right to the bonus since there is no penalty in the event of failure to comply.

The conclusion was reiterated a year later with the Circular 19/E/2020 and, in 2021, with a answer provided on Fisco Oggi.

Source: Le ultime news dal mondo dell'edilizia by

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