Italy enforces compliance for building renovation tax incentives

Italian authorities are reinforcing compliance requirements for building renovation tax incentives. ENEA has confirmed the mandatory electronic submission of information for the ‘Bonus Casa’ (50% tax deduction) for interventions involving energy savings or renewable energy sources. This obligation applies to works completed from 2018 onwards, and declarations must be submitted via the ENEA portal within 90 days of the completion of works.

Simultaneously, the Agenzia delle Entrate is issuing compliance letters to Superbonus beneficiaries. These communications serve as pre-assessment notifications regarding the mandatory update of cadastral income (rendita catastale). If renovation expenses exceed 15% of the original cadastral value, the property's value and class must be updated. Failure to comply with these cadastral updates can result in sanctions of up to 8,436 euros, particularly affecting owners of second homes.