To strengthen the monitoring of interventions under the so-called “Ecobonus” and “Sismabonus”, the “PNRR 2 Decree” establishes that taxpayers benefiting from the tax deduction—whether at the standard rates or at the 110% rate—are required to submit data to ENEA not only for energy-saving interventions but also for seismic risk reduction interventions.
Which interventions previously required ENEA notification
Until now, for energy requalification interventions under Law No. 296/2006 and Art. 14 of Decree-Law No. 63/2013, and for the so-called “facade bonus” under Art. 1, paragraph 219, Law No. 160/2019 (only in cases where the intervention affects the thermal transmittance of the opaque envelope, involving more than 10% of it), the taxpayer was required to submit to ENEA, within 90 days from the end of the works, the information related to the interventions carried out in order to benefit from the applicable tax deduction, as well as for monitoring purposes regarding building renovation works aimed at energy savings and the purchase of household appliances under the furniture bonus.
Data submission was therefore required only for interventions involving energy savings and/or the use of renewable energy sources.
Extension of mandatory notification with “PNRR 2 Decree”
As part of the measures for the implementation of the PNRR contained in Decree-Law No. 36/2022, the so-called “PNRR 2 Decree”, in order to carry out the monitoring of the interventions referred to in this article, including the evaluation of the energy savings achieved by them, the requirement to send to ENEA the data relating to the interventions carried out also applies to works falling under the so-called “Sismabonus”, both in cases where the deduction is used at the ordinarily provided rates (50% – 70% – 75% – 80% – 85%) and in cases where the 110% deduction is used.
Since no specific starting date of the new obligation is provided, it should be considered that the provisions contained in the aforementioned “PNRR 2 Decree” came into force on 1.5.2022.
Given that the request for such data is made for the purpose of monitoring the results obtained in terms of building safety, the submission of data relating to such interventions, although mandatory, in the event of omission does not invalidate the right to benefit from the related deduction.
According to the new wording, paragraph 2-bis provides for the monitoring of the interventions referred to in Art. 16 of Decree-Law No. 63/2013, which includes, in addition to the aforementioned “Sismabonus”:
- the general recovery interventions of the building heritage provided for in Art. 16-bis of the TUIR;
- the so-called “furniture bonus”.
