The Knot of Building Bonuses in Marital Crisis

The end of a marriage inevitably involves a complex reorganization of the family's assets and finances. Among the issues emerging with increasing frequency in recent years is the management of building bonuses and tax deductions related to properties owned by the spouses or the family home. In a constantly evolving regulatory landscape, characterized by incentives such as the Superbonus, Ecobonus, or Renovation Bonus, marital separation can generate significant uncertainties about who is entitled to continue benefiting from tax breaks, especially when the property is assigned to one spouse or transferred. As a family lawyer practicing in Milan, Avv. Marco Bianucci often finds himself having to untangle complex situations where family law is inextricably intertwined with tax and property law.

The issue is not purely theoretical but has tangible economic implications. Often, during marriage, couples undertake significant renovation work, basing the sustainability of the investment on the possibility of recovering part of the expense through tax deductions or credit transfers. When marital crisis intervenes, if there is no clear and technically impeccable agreement, there is a risk not only of losing the tax benefit but also of opening new fronts of civil litigation to recover sums or, worse, of facing audits by the Revenue Agency for undue use of bonuses. Addressing these issues requires cross-disciplinary expertise and meticulous attention to the details of separation agreements.

Regulatory Framework: Who is Entitled to Tax Deductions?

To understand how to manage building bonuses during separation, it is necessary to start from the general regulatory framework governing deductions for building renovations and energy saving. The core principle established by Italian tax law states that the deduction is granted to those who have actually incurred the expense and own or hold the property based on a valid title. However, the dynamics change when the ownership of the property or its enjoyment is modified as a result of a court ruling or a separation agreement. The law generally provides that in case of property transfer by act inter vivos, the unused deduction is transferred to the buyer, unless otherwise agreed by the parties. In the context of separation, however, there are many variables: the assignment of the family home, the transfer of ownership shares between spouses, or a simple change of residence can affect the entitlement to the benefit.

The General Rule and Exceptions in Separation Proceedings

One of the most common situations concerns the assignment of the family home. If the spouse who incurred renovation expenses has to leave the property because it is assigned to the other spouse (often the one with custody of the children), the doubt arises whether they can continue to deduct the expenses in their tax return. The Revenue Agency has clarified on several occasions that the deduction follows property ownership, but the issue of "material possession" is crucial. If the separation agreement provides for the transfer of property ownership from one spouse to the other, the rule of automatic transfer of the deduction applies, unless otherwise specified in the transfer deed. This means that, in the absence of a specific clause, the spouse who transfers their share of the home could inadvertently lose the right to the remaining deductions, effectively gifting them to the other spouse. This is where the intervention of an expert professional becomes decisive in crystallizing the parties' intentions.

The Case of Property Share Transfer

In the frequent case where, as part of a consensual separation agreement, one spouse transfers their share of ownership of the family home to the other, this constitutes a transfer that also has tax implications. If the parties do not expressly regulate the fate of tax deductions for previously executed works, the risk is that the tax benefit follows the property and passes entirely to the buyer (the spouse acquiring the share). This can create an unintended economic imbalance in the separation agreements: the selling spouse would have paid for the works but would no longer be able to recover the tax cost, while the buying spouse would benefit from a tax discount on expenses not personally incurred. The legislation allows parties to agree that the deduction remains with the seller (or transferor), but this intention must be clearly expressed in the deed. The failure to include such clauses is one of the most frequent sources of litigation after separation.

The Approach of Studio Legale Bianucci: Preventing Tax and Civil Litigation

The approach of Avv. Marco Bianucci, as an expert family lawyer in Milan, is based on the conviction that an effective separation should solve problems, not create new ones. When dealing with the division of assets and the assignment of the family home, the firm does not limit itself to civil law aspects but conducts an in-depth analysis of outstanding tax liabilities and ongoing incentives. The management of building bonuses is not an accessory detail but a fundamental component of the separation's economic arrangement. Ignoring these aspects can lead to financial imbalances of tens of thousands of euros, compromising the fairness of the agreed settlement.

Documentary Analysis and Asset Strategy

The first phase of the work carried out by Studio Legale Bianucci consists of rigorous documentary analysis. The history of the property and the works carried out is reconstructed: who signed the contracts with the companies? Who made the traceable bank transfers? To whom are the invoices issued? What is the type of bonus requested (110%, 50%, 65%)? This investigation is crucial to understand who is the current holder of the right to the deduction and what are the risks associated with any transfer of ownership or assignment of the home. Only with a clear picture is it possible to develop a strategy that protects the client, whether they are the spouse who incurred the expense or the one who will receive the property. The goal is to prevent the Revenue Agency from contesting the deduction years later or the ex-spouse from making unforeseen financial claims.

Drafting Specific Clauses in Separation Agreements

The added value of the legal assistance provided by Avv. Marco Bianucci lies in the ability to draft "tailor-made" separation agreements that include specific clauses for the management of building bonuses. Standardized formulas are not used. The agreements clearly specify, for example, that the parties agree to maintain the deduction with the spouse who incurred the expenses, even in the event of property transfer, or a financial compensation is established if the tax benefit is transferred. Potential joint liabilities towards third parties (construction companies, banks in case of credit transfer) are also regulated, and mutual indemnities are provided to prevent future debts from burdening the spouse not involved in the works. This level of detail ensures that the separation agreement is solid, durable, and resistant to future disputes, offering clients the necessary peace of mind to turn the page.

Frequently Asked Questions

If I transfer my share of the house to my wife, do I lose the deductions for the work I paid for?

Generally, in case of sale or transfer of ownership shares, unused tax deductions are transferred to the buyer (your wife), unless otherwise agreed by the parties. However, the law allows for the specification in the transfer deed (and therefore in the homologated separation agreement) that the deductions remain with the transferor (you). It is essential that this intention is clearly expressed in writing to avoid losing the tax benefit.

What happens to the 110% Superbonus in case of separation?

The Superbonus follows similar rules to other deductions, but with greater complexity due to high amounts and time constraints. If the property is assigned to one spouse, but the expenses were incurred by the other, it is necessary to verify if a transfer of the benefit occurs. Furthermore, if there have been credit transfers or invoice discounts, the debt or credit situation towards the Revenue Agency or banks must be carefully regulated in the separation agreement to avoid unintended joint liabilities.

If the house is assigned to my wife but I pay for it, can I deduct future renovation expenses?

The law provides that the deduction is granted to those who own or hold the property and incur the expenses. If the house is assigned to the wife, the husband who no longer lives there loses "material possession." However, if the husband is the owner and incurs the expenses, he might still be entitled to the deduction under certain conditions, or the expenses could be classified as an extraordinary contribution to the family's maintenance. This is a delicate situation that requires a specific clause in the separation agreement to ensure tax deductibility or allowability.

How are renovation expenses already approved but not yet paid at the time of separation divided?

Expenses approved before separation but not yet settled represent a debt of the community or co-owners. Without a specific agreement, both spouses could be jointly liable towards the company. In the separation agreement, it is essential to establish who will bear these residual payments and how they will affect the overall division of assets, possibly providing for financial compensation.

Request a Consultation for Asset Management During Separation

The management of building bonuses and tax deductions represents a crucial technical aspect that cannot be overlooked during marital crisis. An error at this stage can be costly in terms of lost taxes or future litigation. If you are going through a separation and renovations or real estate properties are involved, it is essential to rely on a professional who has a thorough understanding of the matter. Avv. Marco Bianucci, an expert family lawyer, receives at his office in Milan at Via Alberto da Giussano, 26, to analyze your specific situation and draft separation agreements that protect your assets and tax rights. Contact the firm to schedule an initial consultation and define the most suitable strategy for your case.