Superbonus: role and responsibility of the administrator
The administrator has a duty to carry out with competence and speed All the activities necessary to protect the interest of the condominiums, including additional ones, for which adequate compensation is provided (provided that it is indicated in the estimate approved by the Assembly at the time of the assignment). When the Assembly deliberates extraordinary works, The administrator must ensure that all requested operations are completed within the established termsin order to allow to take advantage of the expected benefits. In other words, the failure to use the taxation by the condominium, involves the responsibility of the administrator, if it has been shown that this damage would not have occurred in the event of correct fulfillment (Cass. Civ., 26/09/2017, n. 22343).
It must be considered that the contract that links the condominium to the administrator, imposes on the latter not only the diligence of the good father of the family as required by the rules of the mandate, but a quid pluris (Cass. Civ., Section III, 14/07/2015, n.14664). By reason of art. 71 Disp. att. cc, as well as the specific regulation that allows professionals of various sectors to access the administration exercise of the buildings in the condominium, the performance of the activities deriving from the mandate is defined according to behaviors oriented to qualified diligence (Court of Reggio Calabria 26 June 2020, n. 638).
In any case, it was stated that the fact that it is the individual condominium to take advantage of the deduction and to have to make the choice between the direct use of the deduction itself in the declaration, or the transfer of the credit or the discount on the invoice make them somewhat evident that, In the event that the discount on the invoice has become unusable for the culprit delay of the administrator of the condominium in carrying out the assembly resolutions, the damage from loss of this option is produced not already in the end of the overall condominium considered, but but for each co -owner individual. It follows that the right to compensation for the damage belongs to the latter, nor is it possible to cumulative the administrator the positions of all the damaged co -owners, as Each condominium has the possibility to choose from the options provided for by the legislation in question based on his personal situation and his convenience (Trib. Monza 7 January 2025, n. 21).
Responsibility of the contractor: the loss of chance
The legislation on building bonuses binds the correct maturation of the bonuses also to Performance of technical nature who weigh precisely on the contractor. However, the jurisprudence has not always recognized compensation for damages to the client – condominium. With regard to the loss of chance, the Savona Court highlighted that theinertia of the condominium in seeking a new contractor represents a culpable fact that contributes to causing the damage: in this case, therefore, the judge reduced by a third party and due to a compensation (Court of Savona 21 January 2025, n. 45).
The Court of Rimini, fully accepted the application submitted by the condominium, sanctioning the termination of the contract for non -fulfillment of the company in charge. The judge highlighted how the non -delivery of the technical reportan essential element to access the benefits of the superbonus 110%, it was one severe violation of contractual obligations. This determined not only a direct economic damagebut also the Loss of an unrepeatable tax opportunityconsidering the stringent deadlines related to the legislation. The judge condemned the contractor to return the entire amount of 8,784 euros, already paid by the condominium, with the addition of the legal interest calculated until complete payment. The expenses incurred for the mediation attempt, equal to 1,979.22 euros, and the legal costs of the judgment, paid in 2,088 euros (Trib, Tribini 20 November 2024, n. 1041) were added.
Other decisions have specified that the mere expiry of the term useful to access the tax benefit does not automatically determine the damage. In this opinion, the condominium must provide sufficient evidence To demonstrate that, if the company had completed the works envisaged by the contract, the building would have been compliant with the detailed requirements of the sector legislation necessary to access the benefit in question (Palermo Tribunal 23 October n. 5059). For this thesis, the client must however demonstrate that the loss of the bonus depends directly on the non -fulfillment of the company, that is prove the existence of the causal connection between the default of the contractor and the definitive impossibility of finding other companies: Otherwise no damages (Court of Padua 15 November 2023 n. 2266).
