The Right to Compensation for the Loss of Tax Benefits

Undertaking a building renovation project utilizing the Superbonus 110% has represented a unique opportunity for many property owners, which unfortunately has, in some cases, turned into a source of considerable stress and economic damage. When the contracting company fails to meet agreed-upon deadlines, carries out work incorrectly, or abandons the construction site, the client not only suffers the inconvenience of an unfinished project but also concretely risks losing access to the tax benefits provided by law. As an expert lawyer in damages compensation in Milan, Avv. Marco Bianucci deeply understands the frustration arising from these situations, where financial loss is compounded by regulatory uncertainty. It is crucial to know that Italian law protects the client not only for costs incurred unnecessarily but also for the lost profit resulting from the loss of tax benefits, establishing a precise contractual liability on the part of the defaulting company or General Contractor.

Company Liability and Damage Quantification

The regulatory framework for these situations is rooted in Article 1218 of the Civil Code, which governs the debtor's liability for non-performance. In the specific context of the Superbonus 110%, the non-performance of the construction company is particularly serious because adherence to deadlines is not merely a contractual clause but an essential requirement for accessing the state bonus. If the company does not complete the work within the deadlines set by the regulations (such as reaching 30% of the overall intervention by a certain date or the completion of works), the client loses the right to the deduction or the credit transfer. In these cases, the compensable damage is not limited to the refund of advance payments made or the costs for restoring the premises. Case law is progressively recognizing the right to compensation also for the amount corresponding to the lost tax benefit, as this is an economic advantage that the client would have certainly obtained if the company had properly fulfilled its obligations. Verification of the correctness of the documentation, such as the CILAS, whose incorrect management can lead to the forfeiture of benefits, is also relevant.

The Bianucci Law Firm's Approach to Construction Disputes

Avv. Marco Bianucci, operating as an expert lawyer in damages compensation in Milan, adopts a rigorous and analytical strategy to address disputes related to the Superbonus 110%. The Bianucci Law Firm's approach begins with an in-depth examination of the signed construction contract, verifying the presence of clauses that bind the company to respect the essential terms for obtaining the bonus. Often, the defense strategy involves the use of rapid procedural tools such as the Preliminary Technical Assessment (ATP), which allows for