Legal and tax consultancy and assistance in disputes regarding the 110%

Superbonus and “building tax bonuses” in general.

Consultancy and assistance regarding contracts, credit assignment, liability and tax assessments.

In recent years, more and more problems have emerged related to the 110% Superbonus, one of the most complex building bonuses subject to continuous regulatory changes; as well as in relation to other “building tax bonuses”.

The Torcello Legal and Tax Firm offers specialized consultancy and both out-of-court and judicial assistance, relating to these issues. We provide support to private individuals, condominiums, businesses, and professionals involved in situations concerning the execution of works, supply and sub-supply contracts, liability between clients and contractors, as well as tax aspects connected to the assignment of the tax credit and related checks by the Italian Revenue Agency.

The firm addresses all the main critical issues that have emerged in the context of the Superbonus and other “building tax bonuses”, including:

• Management of disputes between businesses, condominiums and general contractors
  Analysis of the causes of non-fulfilment, supervening impossibility, excessive onerousness and contractual defects, with particular reference to the provisions of articles 1218, 1467 and 1664 of the Italian Civil Code.
• Disputes related to the assignment of the credit and discount on invoice
  Assistance in cases of blocked construction sites due to the impossibility of monetizing tax credits and disputes over stipulated contracts.
  
• Defense in case of assessments by the Italian Revenue Agency
  and letters of compliance
  Legal advice on penalties, recovery on undue deductions, cadastral irregularities, and profiles of tax and criminal liability; also pursuant to Legislative Decree no. 74/2000 and Legislative Decree no. 231/2001.
  
• Protection within condominium relationships
  Evaluation of the validity of assembly resolutions, management of internal dissents and relationships with the condominium administrator.
• Support in post Superbonus property sales
  Analysis of tax implications, including the taxation of capital gains provided for by the 2024 Budget Law and the correct management of transferable deductions.
• Civil and criminal liability of Technicians and Professionals involved

In-depth analysis of sworn declarations, compliance visas, and risks arising from mendacious certifications, including criminal relevance.
In addition to judicial activity, the Firm favors a preventive and alternative approach, offering services of:

• Preventive Legal consultancy
• Mandatory civil and commercial mediation
• Arbitration and alternative dispute resolution (ADR)

Thanks to cross-cutting expertise in tax law, civil law and criminal law, we support our clients in the effective management of out-of-court and judicial positions related to the 110% Superbonus and other “building tax bonuses”, protecting their rights and helping them to avoid errors and sanctions that could compromise building investments.