The Decree of the President of the Council of Ministers (DPCM) of 17 September 2024 introduces important innovations for all technical professionals involved in the energy efficiency and seismic improvement works of buildings.
This provision is the implementation of Legislative Decree 39/2024, known as Superbonus decreeand establishes the methods and times for the mandatory communication of expenses incurred to obtain the tax benefits of the SuperEcobonus and the SuperSismabonus.
The main objective is to ensure more effective monitoring of benefits, ensuring transparency and correct use of public funds. In this article we will look at the main obligations and deadlines introduced for technical professionals and taxpayers.
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Who must send the mandatory communications?
The new rules apply to those who have started work subsidized with the Superbonus within specific time limits. Specifically, they must send the mandatory communications:
- The subjects who presented the Certified Notice of Commencement of Work (CILA) by 31 December 2023, in accordance with the provisions of art. 119, paragraph 13-ter, of Legislative Decree 34/2020, or those who have submitted the request to obtain the qualification necessary for the demolition and reconstruction of buildings and who have not yet completed the works.
- The subjects who started the works starting from 1 January 2024 with the same methods, therefore through CILA or qualification for demolition and reconstruction interventions.
This temporal detail is fundamental because it distinguishes those who must send the new communications from other taxpayers who, having completed the work by the end of 2023, are not subject to these obligations.
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To whom should communications be sent and what data should be included?
The Prime Ministerial Decree of 17 September 2024 establishes that communications relating to subsidized interventions must be sent to specific bodies, based on the type of facilitation requested. This obligation concerns the technical professionals in charge of managing the interventions, such as designers, construction managers and static testers.
Let’s see in detail to whom the data must be transmitted and what information must be included.
ENEA for the Superbonus
ENEA (National Agency for New Technologies, Energy and Sustainable Economic Development) is the point of reference for all communications relating to the energy efficiency. Interventions that can be facilitated through Super bonus must be communicated via the dedicated ENEA portal. The information to be transmitted includes:
- Land registry data of the property object of the works.
- Type of intervention carried out (e.g. thermal insulation, installation of photovoltaic systems, replacement of fixtures).
- Amount of expenses incurred and documented up to the date of transmission.
- State of progress of works (SAL)where required. It is mandatory to enter this information for each approved SAL, indicating the costs already incurred and those expected.
- Percentage of deduction due according to current legislation, which may vary based on the type of intervention and the start date of the works.
It is important that this information is precise and consistent with the declarations already sent to ENEA, since any discrepancies could lead to checks and, in the most serious cases, to the revocation of the benefits.
PNCS for the SuperSismabonus
The National Seismic Classifications Portal (PNCS) is the reference for communications regarding the interventions of seismic improvement or adaptation covered by SuperSismabonus. In this case, the data must be sent by structural professionals, which include:
- Land registry data of the property on which work has been carried out.
- Detailed description of the structural intervention (e.g. consolidation of foundations, strengthening of load-bearing walls, etc.).
- Amount of expenses incurred up to the date of sending the communication and forecasting future expenses.
- State of progress of works (SAL)with specification of the works carried out and the level of seismic improvement achieved.
- Percentage of deduction duein line with the tables provided for by Legislative Decree 34/2020.
Also in this case, the transmission must be carried out respecting the time limits established by the decree. The PNCS allows you to monitor the evolution of anti-seismic interventions in real time and to verify the correct application of the benefits.
Additional data to include in communications
In addition to the basic data already listed, both for the Superbonus and the SuperSismabonus, professionals must attach further information to ensure timely monitoring of the interventions and correct management of public funds:
- Photographic documentation of the initial state and current state of the works.
- Declaration of conformity of the works to current regulations.
- Copies of invoices and payment receipts relating to the expenses incurred, in order to prove the actual use of the sums for the execution of the interventions.
This information must be uploaded to the dedicated platform in a standardized format, according to the operating instructions defined by the Prime Ministerial Decree and the technical annexes of the decree.
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Responsibilities and sanctions for professionals
The Prime Ministerial Decree clearly establishes the responsibilities for the technicians responsible for transmitting information. The obligations envisaged concern designers, construction managers and testers who must ensure that the information sent is correct and complete. In case of errors or misrepresentations, professionals are exposed to administrative and criminal sanctions.
In particular, Legislative Decree 39/2024 provides that failure to transmit information within the established deadlines entails:
- An administrative fine of 10,000 euros for any omitted communication.
- Total forfeiture of the benefit for interventions started after March 30, 2024, with consequent loss of tax benefits. In these cases, it is not possible to take advantage of the corrective measures provided for late communications, such as the so-called remission to performing status.
These provisions were introduced to guarantee maximum transparency and correctness in the use of subsidies, protecting public funds intended for energy requalification and seismic safety interventions.
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Mandatory communications for Superbonus and SuperSismabonus
As for the Super bonusthe declarations sent to ENEA must contain a mandatory additional section. This section must comply with Annex 1 of the Prime Ministerial Decree and include the data relating to progress status of works (SAL) or at the conclusion of the intervention. If the declarations were sent before the publication of the Prime Ministerial Decree, it is not necessary to integrate the additional data, but for all new communications, the additional section becomes binding.
For the SuperSismabonusthe technicians in charge (structural designers, construction managers and static testers) must send the data to the National Seismic Classifications Portal (PNCS), respecting the guidelines indicated in Annex 2 of the decree. Also in this case, the information must be transmitted within the established deadlines.
These communications not only guarantee the traceability of expenses, but also represent a means of checking the correct execution of interventions and the safety of the properties.
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Terms and deadlines for sending communications
The timing for sending communications varies depending on the type of intervention:
- For energy efficiency interventions covered by Super bonuscommunications must follow the same terms provided for the certifications already established by ENEA regulations. This means that professionals must send the information at the same time as submitting the certifications or completing the work progress reports (SAL).
- For anti-seismic interventions facilitated with the SuperSismabonusthe deadlines are more detailed:
- By October 31, 2024 for interventions whose SAL was approved by 1 October 2024.
- For subsequent work, the information must be passed on within 30 days of approval of the SAL.
Respecting these deadlines is essential to avoid incurring the foreseen sanctions and to ensure the continuity of tax breaks.
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The consequences of failure to communicate
Failure to transmit the information required by the Prime Ministerial Decree of 17 September 2024 entails serious consequences both in terms of administrative sanctions and forfeiture of tax benefits. Specifically:
- Administrative sanction: if the communications are not sent within the established deadlines, the technician in charge is subject to a fine of 10,000 euros for any omitted communication. This sanction is provided for by art. 3, paragraph 5, of Legislative Decree 39/2024 and applies to all professionals who do not respect the deadlines.
- Loss of benefits: for interventions started after the entry into force of the decree (30 March 2024), failure to communicate the information entails the complete forfeiture of the Superbonus. In these cases, the property will not be able to benefit from the deductions, even if the works were carried out according to the technical regulations.
There is no possibility of regularizing at a later time through the so-called remission to performing statusa tool that usually allows you to remedy late communications by paying a penalty. This makes it even more important to respect the deadlines indicated in the decree.
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Access to the ENEA and PNCS portals: who can transmit communications?
The sending of mandatory communications relating to interventions that can be facilitated through Superbonus and SuperSismabonus can only be carried out by authorized technical professionals. These include:
- Designers: architects, engineers and surveyors involved in the planning of the interventions.
- Works managers: responsible for monitoring and verifying the execution of interventions.
- Static testers: for the structural verification of anti-seismic interventions.
To access the National Seismic Classifications Portal (PNCS)the professionals must belong to one of the National Councils that have stipulated an agreement with the Department of Civil Protection. These include the National Council of Engineers, the National Council of Architects, Landscape Planners and Conservationists, the National Council of Industrial Surveyors and the National Council of Graduate Surveyors and Surveyors.
Similarly, access to ENEA portal is reserved for technicians authorized to carry out the certifications and guarantee the truthfulness of the data transmitted.
This specification is essential to prevent unqualified parties from transmitting communications, altering the effectiveness of controls and monitoring of public funds.
