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Tax

Withholdings, building bonuses, tax returns, waste tax and the condominium's duties as a withholding agent. Up-to-date tax guides for administrators and firms, with deadlines and the steps not to get wrong.

28 articles

Electronic invoicing and the condominium: what the administrator needs to know

A condominium receives electronic invoices from suppliers but does not issue them. Here is how electronic invoicing works for a condominium, what to tell suppliers and how to organise document reception.

The condominium's tax certificate for suppliers: a quick guide

When it applies the 4% withholding to suppliers, the condominium acts as a withholding agent and must issue the Certificazione Unica (Single Certificate). Here is when the condominium's certificate is needed, what it contains and the delivery and filing deadlines.

The condominium's form 770: what it is and who must file it

The condominium's form 770 is the return through which the condominium, as a withholding agent, reports the withholdings it applied and paid. Here is who must file it, which withholdings it covers and when it is due.

Condominio Superbonus works after the credit transfer stop

The stop on transferring the tax credit and on the invoice discount has deeply changed how Italian condominiums finance Superbonus renovation sites. Here is what it means for ongoing works and new resolutions.

The dedicated bank transfer for building bonuses in a condominium: how to fill it in

The bonifico parlante is the mandatory payment method to access building bonuses on works to common parts. Here is what data it must contain, how to enter the condominium and administrator tax codes and how the withholding applied by the bank works.

The condominium withholding tax: when it applies and how to pay it

The condominium acts as a withholding agent and must apply a 4% withholding on payments to suppliers for works and service contracts. Here is when the obligation arises, how the tax is paid and what the deadlines are.

Condominium Fees and Flat Rental Tax: Who Pays What in a Lease

In an Italian residential lease, the split of condominium fees follows fixed rules that do not depend on the landlord's tax regime. Here is how the flat rental tax and ordinary or extraordinary expenses interact in practice.

The Furniture and Appliance Bonus for Italian Condominium Works

The Italian furniture and appliance bonus only applies when linked to a deductible renovation project. Here is when it can also cover work on condominium common areas and what spending limits apply.

Voluntary Correction for Condominiums: Fixing Tax Errors in Italy

Ravvedimento operoso lets an Italian condominium spontaneously correct missed or late tax payments while paying reduced penalties. Here is when it applies, how it is calculated, and what it means for the administrator's responsibility.

F24 Tax Codes for Italian Condominiums

An Italian condominium, acting as a withholding agent, pays withholding tax through the F24 form using specific tax codes. Here are the main codes, how the form is filled in, and which deadlines to respect.

Reverse Charge for Italian Condominiums: When It Applies to Works Contracts

The reverse charge mechanism in construction concerns VAT taxable persons acting as such. Here is why an Italian condominium, which does not carry out a business activity, normally falls outside this regime, and how to handle invoices from contractors correctly.

Reduced 10% VAT on Maintenance Work in Italian Condominiums

Maintenance work on buildings predominantly used for residential purposes can benefit from a reduced 10% VAT rate. Here is when it applies, which works qualify, and how significant goods affect the calculation.

Sismabonus for Condominiums: Tax Deduction for Seismic Risk Reduction

The sismabonus rewards works that reduce the seismic risk of the common parts of a building, with deduction percentages that rise according to the improvement in risk class achieved. It requires a technical certification and a properly passed assembly resolution.

ENEA Notification for Energy Efficiency Works in Condominiums

Condominium works that qualify for Italian energy saving tax deductions often require notifying ENEA within 90 days of completion. Knowing when it applies and how to file it protects the tax benefit.

Withholding Tax on Condominium Payments to Suppliers

The condominium acts as a withholding agent on payments for contracted works and services performed on the building. The withholding must be applied at the moment of payment and remitted through the F24 form within set deadlines.

20 September 2025

The condominium Quadro AC and reporting supplier data

The condominium Quadro AC is the report through which the administrator sends supplier data to the Italian tax authority. Here is who must file it, the 258.23 euro threshold and what is excluded.

13 September 2025

The condominium as a withholding tax agent

When it pays a supplier for works or services, the condominium acts as a withholding tax agent and withholds 4%. Here is when it applies, how it is paid with the F24 form and what the yearly obligations are.

6 September 2025

The Italian facade bonus in a condominium: what is still deductible

The 90 per cent facade bonus is history: the measure expired at the end of 2022 and was not renewed. Here are the incentives that remain today for renovating a condominium facade and how to choose between the renovation bonus and the ecobonus.

Income from antennas and repeaters on the condominium roof: how it is taxed and allocated

Leasing the roof to a telecoms operator can earn the condominium significant sums each year. Income from antennas and repeaters on the condominium roof must be declared correctly, however. Here is how it is taxed, how it is allocated and what the administrator must do.

TARI waste tax and condominium common areas: who pays

The condominium TARI waste tax follows whoever owns or holds the property, but common areas have particular rules. Here is when they are taxed, who pays and how to manage the tax in a condominium.

IMU property tax on condominium common parts in Italy

Common parts without their own cadastral income, such as stairs and entrance halls, fall outside IMU. The tax still applies to common goods that generate their own income. Here is the difference and who pays.

Tax-deductible condominium expenses in the 730 return

Not every condominium expense can be deducted. Here are which condominium expenses are tax-deductible in the Italian 730 return, how renovation, ecobonus and seismic bonus work on common parts and which documents you need.

VAT on condominium works in Italy: the applicable rates

Ordinary maintenance, extraordinary maintenance, significant goods: the VAT rate on condominium works changes with the type of work and the materials. Here is when the 10 percent applies, when the 22 percent applies and how the reduced share is calculated.

Certificate of compliance for condominium building bonuses

The certificate of compliance for condominium building bonuses confirms the right to the tax deduction. Here is when it is mandatory, who can issue it and when the condominium is exempt.

Credit transfer and invoice discount in an Italian condominium

Credit transfer and invoice discount are the two options alternative to the direct tax deduction of building incentives. Here is how they work in a condominium, the administrator's role and what changed with the block on the options.

The green bonus for condominiums: gardens and common areas

The green bonus allowed owners to deduct landscaping costs, including on condominium common areas. Here is how it worked, who was entitled to it and what changes from 2025.

The 75% architectural barriers bonus in a condominium

The architectural barriers bonus grants a 75% deduction on the costs of removing obstacles in buildings. Here is how it works in a condominium, which works qualify and which majorities the meeting needs.

The Superbonus in an Italian condominium: how it works and what remains

The Superbonus rate for condominiums keeps falling. Here is how the condominium Superbonus works in 2025, the requirements to reach 65%, the instalment plan for the deduction and the deadlines.