Building bonuses: the condominium manager's obligations

When the condominium carries out works that give the right to tax deductions, the administrator is the party who makes the benefit actually available to the owners. Their main duties are to pay suppliers using the methods that allow the deduction, allocate the cost shares correctly, issue each owner a certification of the deductible share, transmit the required data to the Revenue Agency and keep the documentation. An error anywhere in this chain can make the individual owners lose the benefit.

Resolving and paying by the correct rules

The first obligation arises already at the payment stage. For works on the common parts the cost must leave the condominium's bank account and payment to the supplier must be made by a dedicated transfer, the so-called traceable transfer, which states the reason linked to the subsidy rule, the condominium's tax code and the VAT number or tax code of the recipient. The owner pays their share to the condominium; it is the administrator who pays the supplier.

The administrator must also verify that the work has been duly resolved by the owners' meeting with the required majorities and that any necessary building permits exist. Without a valid resolution and without the technical prerequisites, the tax benefit may be challenged.

Allocating shares and certifying the cost

The subsidised cost must be split among the owners according to the relevant thousandths (millesimi) tables. From this split comes the individual deductible share. The administrator issues each owner a certification stating the amount of cost allocated to them and the portion on which the deduction accrues. This document is what the owner will use in their return or to check the pre-filled return.

• Determine the total subsidisable cost of the work
• Split it per unit according to thousandths or the correct usage criterion
• State the share actually paid by each owner in the tax period
• Deliver the certification in time for the income tax return

The filing to the Revenue Agency

Among the central obligations is the electronic transmission to the Revenue Agency of the data on costs incurred on the common parts. The administrator in office on 31 December sends the previous year's data by the annual deadline provided, so that the amounts flow into the owners' pre-filled returns. Omission or delay exposes to penalties and complicates the owners' tax life. Deadlines and technical methods must always be checked against the updated measures.

Technical obligations linked to energy works

For energy efficiency works there are further technical obligations, such as the transmission to ENEA of the descriptive form of the work within the deadline from completion and, where required, the certification by qualified technicians. Even though these steps involve designers and installers, the administrator must coordinate them and ensure the documentation is complete, because a missed technical obligation can compromise the deduction.

• Coordinate the sworn statements and certifications of qualified technicians
• Verify that the filings to the competent bodies are sent within the deadlines
• Collect the technical data sheets and system tests
• Align the technical documentation with the condominium's accounting

Retaining the documentation

The administrator must keep and make available the documentation that proves the right to the deduction: resolutions, invoices, traceable transfers, certifications issued, filings sent and technical statements. These documents are needed in the event of an audit and must be kept for the period during which the tax authorities can carry out checks. A tidy archive is the best protection for both the administrator and the owners.

Managing obligations with AmministraPro

Keeping resolutions, splits, receipts, traceable payments and certifications together requires method. With AmministraPro the administrator centralises the condominium accounting, manages transfers and cost splits and stores in an orderly way the documents useful for deductions, so as to prepare the owner certifications more easily. The features are described at /funzioni and the plans at /prezzi. For specific tax obligations and deadlines it remains always necessary to check the regulations in force and the measures of the Revenue Agency.