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110% bonus, the new rules to manage the credit transfer

The sworn appraisal or sworn report is the total responsibility of the qualified technician, and is released after the professional in question has delivered the assessment of the start and post-intervention energy certification with the relative metric calculation of the works. Therefore, there are two reference portals for the 110% superbonus and the eco-bonus: the first is that of Enea, for the exclusive use of sworn auditors, the second, that of the Revenue Agency, is available to individuals and businesses that must communicate the credit transfer. In recent months it has often been discussed about the possibility of creating a single portal dedicated to the 110% superbonus on which to upload documents and through which to detail the technical and fiscal responses received from users.

Riccardo Fraccaro, undersecretary to the Prime Minister and father of the superbonus rule, had announced how the Revenue Agencies, Enea, the Ministry of Finance and the Ministry of Economic Development were working on a common portal in which to convey all information relating to the legislation , but the time needed to share the archives of all these realities does not seem to be able to coincide with the life of the standard, currently extended until mid-2022.

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