Single Patrimonial Canon on Signs and Advertising in Condominiums

The single patrimonial canon, introduced by Law 160 of 2019 and in force since 2021, replaced the previous municipal taxes on advertising and occupation, including the advertising tax, the public billposting duty and the fees for occupying spaces. In a condominium it becomes relevant when signs, boards or advertising messages are displayed on facades and common parts, or when common spaces are granted to third parties for advertising purposes. Granting these spaces must be resolved by the owners' meeting and requires the prescribed authorisations.

What the Single Patrimonial Canon Is

With paragraphs 816 to 836 of the 2020 budget law, the patrimonial canon for concession, authorisation or advertising display was established, effective from 2021. The single canon consolidated into one levy a range of municipal taxes that previously applied separately to the occupation of public land and the display of advertising messages. Each municipality governs the application of the canon with its own regulation, defining tariffs, surfaces and procedures.

When It Is Relevant in a Condominium

The canon becomes relevant for the condominium in two typical situations. The first is the display of signs, plates or boards on common parts, for example on the facade or the perimeter wall, when the message is visible from public spaces. The second is granting third parties common spaces for the installation of advertising media, such as a billboard or a totem, for a fee. In both cases a relationship with the municipality arises for the canon and, often, income for the condominium.

The Meeting Resolution Is Essential

The use of common parts for advertising purposes affects the enjoyment of the condominium asset and, when it involves a stable concession to third parties, requires a decision by the owners' meeting. The assignment of common spaces to advertising activities must be approved at the meeting, respecting the powers of the body and the rules on architectural decorum and the use of the common property, under the provisions of the Italian Civil Code on co-ownership and condominium.

• Meeting resolution to grant common spaces for advertising purposes.
• Respect for architectural decorum and lawful use of the common property.
• Prior authorisation from the competent authority for the installation.
• Single patrimonial canon due according to the municipal regulation.
• Any fee for the condominium to be allocated among owners.

Authorisations for Signs and Boards

The installation of boards, signs or other advertising media visible from outside is subject to prior authorisation from the competent authority, which in most cases is the municipality, under the rules of the Highway Code for spaces that interfere with traffic. The authorisation concerns the placement, size and duration of the installation, and is distinct from the canon, which is the levy due for the display or occupation.

Canon Due and Condominium Income

Two economic profiles must be distinguished. On one hand the single patrimonial canon owed to the municipality, whose obligor is identified by the municipal regulation based on the party displaying or occupying the space. On the other hand the fee that the third party may pay to the condominium to use the common part: this income belongs to owners in proportion to the thousandths (millesimi) and must be allocated and, if due, declared as income by the individual co-owners. Keeping the two flows separate avoids confusing the tax cost with the condominium's revenue.

Orderly Management of Advertising Spaces

Granting a portion of the facade or a common wall for advertising is an income opportunity for the condominium, but it requires careful management: the resolution, the contract with the third party, the authorisations, the municipal canon and the allocation of the income. Documenting every step protects the manager and ensures owners full transparency on the use of the common asset and its economic effects.

With management software such as AmministraPro the manager can archive the advertising contract, track the canon and authorisation deadlines, record the income and allocate it among owners by thousandths. The features for contracts, deadlines and accounting are described on /funzioni, with the available plans on /prezzi.