Italy seizes over €560 million in fraudulent Superbonus tax credits

The Guardia di Finanza in Siracusa uncovered a large-scale fraud involving the Superbonus housing incentive, seizing more than €560 million in fictitious tax credits. The scheme, coordinated through over 60 shell companies and two Chieti‑based tax‑platform professionals, created bogus credits for works that were never carried out on 22 condominiums in provinces such as Bergamo, Como, Macerata, Messina, Rome and Salerno. Over 2,000 electronic communications were used to register the false credits, which were blocked by a telematic injunction from the Agenzia delle Entrate, preventing their sale and averting a major loss for the state treasury. Twelve individuals have been charged with offenses ranging from organized crime to aggravated fraud and money‑laundering.

Separately, the Agenzia delle Entrate issued clarification (Response 110/2026) on the use of Superbonus credits, stating they cannot be applied to settle contribution debts registered with the Cassa Forense or other debts entered in the role. Compensation is limited to tax liabilities of the same erarial nature, and credits from incentives like Superbonus are excluded from offsetting such debts.