To whom should the Superbonus communication be sent?
One of the central aspects of the decree concerns the transmission of information relating to eligible interventions. Communications must be sent:
- to AENEAS (National Agency for new technologies, energy and sustainable economic development) for the interventions of energy efficiency;
- al PNCS (National Seismic Classifications Portal) for anti-seismic interventions.
The professionals in charge are obliged to transmit all necessary information, including i cadastral data of real estate, the expenses incurred in the year 2024 on the date of entry into force of decree-law
n. 39 of 2024the amount of expenses that are foreseeable to be incurred after the date of
entry into force of decree-law n. 39 of 2024 over the years 2024 and 2025the percentages of deductions due in relation to the above expenses.
Who should transmit the communication?
According to the decree, i subjects those who must transmit the information are the authorized professionals.
They must provide details on the properties involved in the intervention, the amount of expenses incurred and those expected for future years, as well as the percentages of the deductions due. The information must be transmitted electronically using the platforms prepared and integrated into the ENEA and PNCS systems.
The subjects interested in communication are those who:
to) by 31 December 2023 have presented the sworn notice of commencement of works referred to in paragraph 13-ter of article 119 of decree-law n. 34 of 2020or the request for the acquisition of the qualification required for the demolition and reconstruction of the buildings, and which have not completed the works on the same date;
b) have presented the sworn notice of commencement of works referred to in paragraph 13-ter of article 119 of the aforementioned decree-law n. 34 of 2020or the request for the acquisition of the qualification required for the demolition and reconstruction of buildings, starting January 1, 2024.
Transmission times
The decree establishes peremptory deadlines for the transmission of information.
In particular: information relating to the interventions of energy efficiency are subject to the same provisions that regulate the terms for sending to ENEA the certifications referred to inarticle 119, paragraph 13, letter a), of decree-law n. 34 of 2020.
The information relating to anti-seismic interventions that they don’t have completed the works by 31 December 2023 or which were started during 2024, are transmitted to the PNCS in the manner established by this decree and the related annexes within the peremptory deadlines:
- October 31, 2024 regarding information relating to all SALs approved by 1 October 2024;
- within thirty days starting from the day following the approval of the SAL, in all other cases.
