CASERTA – Over €17,5 million has been seized from a Caserta businessman accused of illegally generating tax credits related to the "Sismabonus" and "Superbonus 110%" incentives.
The measure was issued by the investigating judge of the Court of Santa Maria Capua Vetere , at the request of the local prosecutor's office, and concerns non-existent tax credits worth 17.545.183 euros.
The judge also validated the emergency precautionary seizure aimed at the mandatory confiscation – directly and in cash – of the illicit profits obtained by the entrepreneur through the transfer to third parties, in good faith, of part of those fictitious credits, amounting to approximately 1,5 million euros.
The operation is part of a broader investigation by the Caserta Financial Police, which has already led to the seizure of significant assets in 2025 alone.
According to investigators, even in the initial phase of the preliminary investigation, the existence of an organized network of construction contractors, professionals, and front men emerged, coordinated by a promoter, who falsely claimed to possess the legal requirements to access tax breaks.
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It's true that there are many entrepreneurs who try to take advantage of the incentives, but it's unclear how it's possible that no one notices them beforehand. More controls are needed to avoid these situations.
To date, the Revenue Agency has not initiated checks on the acquisition and transfer of tax credits, except upon notification. In the construction sector, not only have they swept away the 110 bonus, but they have also created credits with the 90% facade bonus (a simpler procedure with no specific procedural requirements). Furthermore, there is no procedure that allows the extinction of the transfer of credits through the builder's repentance. In other words, the only alternative is the repayment of the undue amount, but this has no specific deadlines or forfeitures for access. This allows the myriad of companies, very often limited liability companies, to undertake the process of liquidation and subsequent closure, to avoid more serious problems such as bankruptcy, even due to negligence. By doing so, they prevent the state from recovering the credits and leave the clients, often unaware and defrauded, at the mercy of the agency to undergo debt collection procedures. It would have been sufficient to require the company, in the event of acquiring tax credits, to issue an insurance policy to guarantee both the execution of the works and the eventual satisfaction of the credits acquired and spent, without the actual execution of the contracted works.