Category
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.
84 articles
Managing a Condominium's Municipal Taxes: Method and Duties
A condominium is involved in several municipal and property taxes. Here is an orderly method to map the obligations, meet deadlines, allocate correctly and document everything in the statement.
ReadAnnual Reporting of the Condominium's Supplier Data
Beyond withholdings, the manager reports the condominium's supplier data each year. Here is what the AC section requires, what to include and what to exclude.
ReadLeasing a common good: which majority the meeting needs
Before putting a common good to income you need a valid resolution. Here is when a simple majority is enough, when unanimity is required and how to draft robust minutes.
ReadSingle Patrimonial Canon on Signs and Advertising in Condominiums
Since 2021 the single patrimonial canon has replaced the old taxes on advertising and occupation. Here is when it is due for signs and advertising spaces on facades and common parts of the condominium.
ReadLogging and Recording Suppliers' Invoices
Every condominium invoice must be logged on receipt and recorded in the accounts. Here is how to organise logging, the cash journal and the accounting register for an orderly, transparent report.
ReadThe Bank Withholding on Dedicated Transfers in Condominiums
On dedicated transfers for building bonuses the bank withholds an advance from the firm. Here is how it works and how it differs from condominium withholdings.
ReadElectronic 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.
ReadTransfer of building volume in a condominium: income and tax
A transfer of building volume lets development rights be transferred for a consideration. In a condominium it is a delicate operation: here are the requirements, majorities and how to treat the income.
ReadThe 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.
ReadThe 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.
ReadCondominio 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.
ReadThe 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.
ReadThe 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.
ReadVoluntary Correction of Condominium Withholdings
If the condominium pays a withholding late it can regularise through ravvedimento operoso: a reduced penalty and statutory interest, lower the sooner you pay.
ReadRegistering the Lease of Condominium Common Premises
A lease of a common premises must be registered when it exceeds the legal limits. Here are registration tax, stamp duty, the flat tax option for individual owners and who bears the costs.
ReadReverse Charge in Construction and Condominium Invoices
Reverse charge in construction concerns dealings between VAT-registered entities. An ordinary condominium, a final consumer, normally receives invoices with ordinary VAT. Here is how to tell the cases apart.
ReadExclusive use of common parts for a fee
Granting an owner exclusive use of a courtyard, parking space or roof for a fee is possible but must be framed precisely. Here are the limits and how to handle the income.
ReadCompliance Stamp and the Condominium Works Deduction
The compliance stamp is a qualified professional's attestation on the relief's documents. Here is its role in condominium works and how to organise gathering the papers.
ReadThe Minimal Condominium as a Withholding Agent
A minimal condominium, up to eight participants, may have no manager but remains a withholding agent. Here is who withholds the tax and how.
ReadIncome From Leased Common Premises: Who Declares It
Rent from leased common premises is not taxed on the condominium, but attributed pro rata to each owner as income from buildings. Here is how the tax return and the certification of shares work.
ReadDeductible Spending Cap and the Number of Property Units
Many building deductions have a spending cap calculated per property unit. In a condominium this reflects on the individual's share: here is the method, without uncertain percentages.
ReadAccounting for a condominium's extraordinary income
A fee from a common good, an insurance payout or a refund are not expenses but income to manage with method. Here is how to record and represent them in the report.
ReadDeductions for condominium works in the pre-filled return
Deductions for works on the common parts can arrive already valued in the pre-filled tax return. Let us see how the administrator's data feeds the pre-filled return and what the single owner must check.
ReadTax management of the caretaker and condominium employees
If the condominium employs a caretaker or other staff, it becomes an employer and a withholding agent. Here are IRPEF withholdings, the Single Certification, the 770 form and social-security management for the manager.
ReadChecking a Condominium Supplier's Reliability
Before entrusting an assignment the manager checks that a supplier is reliable and compliant: a registry extract, contribution compliance, insurance and references reduce the risks for the condominium.
ReadCondominium Works Deduction for the Cohabiting Family Member
A cohabiting family member who bears the cost of works on the common parts can deduct them even without owning the unit, if specific conditions are met. Here is which ones and how to document them.
ReadLeasing the porter's flat and common rooms of a building
An unused common room, such as the porter's flat after the service is abolished, can become a source of income. Here is how to resolve and manage the lease correctly.
ReadCondominium 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.
ReadThe 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.
ReadBuilding bonuses in a condominium: which documents to keep
The right to the deduction on condominium works is proven with documents. Here is which ones to keep and for how long, so that the administrator and the owners are ready in case of an audit.
ReadStamp and registration tax on condominium contracts
When the condominium enters into a lease, for example of the caretaker's flat or of common spaces, registration and stamp tax duties arise. Here are reference amounts, terms and who owes them.
ReadIMU on the Former Porter's Room Leased by the Condominium
When the condominium leases the former porter's room or a common premises, IMU remains due and falls on owners pro rata. Here is how the property tax, rental income and internal allocation relate to one another.
ReadSuppliers' Credit Notes: How to Handle Them
A credit note reduces an invoice already issued. Here is when the condominium is entitled to receive one, how it is recorded in the accounts and what effects it has on withholdings and deductions.
ReadVoluntary 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.
ReadCondominium Withholding Deadlines: The Tax Calendar
An orderly reminder of a condominium withholding agent's deadlines: when to pay withholdings via F24, when to file the CU and when the 770.
ReadF24 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.
ReadReverse 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.
ReadReduced 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.
ReadSismabonus 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.
ReadCondominium Works Deduction: Usufructuary or Bare Owner
Where usufruct exists, the deduction for condominium works belongs to whoever bears the expense while holding a suitable title to the property. Here is when the usufructuary deducts and when the bare owner does.
ReadENEA 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.
ReadWithholding 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.
ReadTaxing income from common goods in the owners' hands
Income from common goods is not declared by the condominium but by each owner for their share. Here is how the income is classified, in which section it goes and the administrator's duties.
ReadThe traceable transfer for condominium works: how to do it
To deduct works on the common parts it is not enough to pay: payment must be made by traceable transfer from the condominium account. Let us see what it must state, who orders it and how to avoid the errors that compromise the deduction.
ReadENEA notification in condominiums: when and how to send it
For energy-efficiency works on the common parts, the condominium must send ENEA the descriptive form within 90 days of completion. Here is which works require it and the consequences of delay.
ReadCondominium Works Deduction and Death: Shares to the Heir
If the owner dies while works or the deduction instalments are ongoing, the remaining shares may transfer to the heir who keeps material possession of the property. Here is how the mechanism works.
ReadAdvance and Final Invoices for Condominium Works
In extraordinary works the supplier invoices by advances and a final balance, often tied to progress reports. Here is how the manager handles each invoice across fund coverage, withholdings and deductions.
ReadWithholding on Professional Services for the Condominium
When a condominium pays a professional it must withhold 20% as an advance. Here are the taxable base, professional funds, tax code and the CU.
ReadDeductions on condominium expenses: how they are split
Deductions on common-parts works belong to individual owners in proportion to the expense actually incurred. Here is the role of thousandths (millesimi), the cash criterion, arrears and the documents to keep.
ReadCondominium ecobonus: energy upgrade of the common parts
The ecobonus rewards works that improve the building's energy efficiency. In a condominium it covers insulation, central systems and common windows: here are the requirements, technical obligations and majorities needed.
ReadIMU on the Porter's Lodging: Taxpayer and Allocation
The porter's lodging, if it is a common asset with its own cadastral income, is subject to IMU: the tax falls on owners pro rata and the manager makes the payment. Here is the full picture and the management method.
ReadSplitting income from common parts among the owners
Fees, indemnities and considerations the condominium collects from common goods belong to all the owners. Here is the criterion for splitting them and how to handle them in the accounts.
ReadCondominium Works Deduction with Multiple Co-owners
When a flat is owned by two or more co-owners, the deduction for works on the common parts follows whoever actually bore the expense. Here is how to divide it and what to note in the certificate.
ReadSplit Payment and the Condominium: When It Does Not Apply
Split payment concerns public administration and certain companies, not an ordinary condominium. Here is why the condominium pays the supplier's invoice including VAT and how to tell it apart from other regimes.
ReadThe low-tax owner and deductions for common works
Not all owners have enough tax to absorb their share of the deduction. The low-tax owner risks losing the benefit: let us see how income-tax capacity works and what routes the rules may provide.
ReadAC schedule and 770 form for the condominium manager
The manager reports the goods and services purchased by the condominium through the AC schedule and the withholdings made through the 770 form. Here is what goes in each, the 258.23 euro threshold and the exclusions.
ReadLeasing advertising space in a condominium: contract and fee
The facade, roof and scaffolding during works can generate advertising income for the condominium. Here is how the contract is drawn up, which majorities are needed and how the proceeds are declared.
ReadWithholding Tax on the Condominium Manager's Fee
A manager's fee is self-employment income: the condominium withholds 20% and pays it. Here are the calculation, tax code, deadlines and the CU.
ReadTARI on the Porter's Lodging: Who Pays in a Condominium
The porter's service lodging is a taxable surface for TARI purposes, unlike common areas that are not held exclusively. Here is who must pay and how the condominium manager allocates the cost among owners.
ReadReporting condominium expenses to the Revenue Agency
Each year the administrator transmits to the Revenue Agency the data on deductible expenses incurred on the common parts. This filing feeds the owners' pre-filled return: here is what it covers and why it must be done well.
ReadPre-filled tax return: reporting condominium expenses
Every year the manager sends the Revenue Agency the data on deductible expenses incurred on the common parts, with each owner's share, to feed the pre-filled tax return. Here are the deadline, contents and pitfalls.
ReadCondominium Works Deduction: the Year of Payment Counts
For works on the common parts the deduction follows the cash basis: what counts is when the owner pays their share, not when the meeting resolves. Here is how to handle instalments straddling year end and advance payments.
ReadChecking the Consistency of Suppliers' Invoices
Before paying an invoice the manager must check its consistency with the approved quote, the contract and the work actually carried out. A practical guide to the check that protects the condominium.
ReadBuilding bonuses: the condominium manager's obligations
When the condominium carries out works that give the right to deductions, the administrator becomes the linchpin of the tax obligations. Here is the picture of their main duties, from payments to certifications and document retention.
ReadThe condominium as withholding agent: the 4% levy on works
When it pays a company for works or services on the common parts, the condominium must withhold 4% as an advance and pay it to the State. Here is when the duty arises, how to pay and which certifications to issue.
ReadStamp Duty on the Condominium Bank Account
The account held by the condominium, mandatory by law, is subject to the stamp duty set for entities other than natural persons, without the exemption reserved for personal accounts. Here is how to manage and allocate this charge.
ReadManager's Expense Certificate for the Tax Deduction
Owners do not claim the deduction for works on common parts using the invoices, but with the expense certificate signed by the condominium manager. Here is what it must contain and how it is used in the tax return.
ReadCondominium Recipient Code and Receiving E-Invoices
A condominium, having no VAT number, receives suppliers' electronic invoices through the Exchange System by providing its tax code and the conventional recipient code. Here is how delivery works and how to organise it.
ReadCondominium tax code: how to obtain it and why it matters
Every condominium is an autonomous tax entity and must have its own tax code. Here is how to apply with the AA5/6 form, who files the request and why it is essential for bank accounts, contracts and deductions.
ReadSplitting the tax deduction among owners for common works
When a condominium carries out works on the common parts, the deduction does not belong to the condominium but to each owner, in proportion to the cost allocated to them. Here is how the split works and what conditions are required.
ReadThe 4% Condominium Withholding on Works and Services
An Italian condominium is a withholding agent and deducts 4% from payments to contractors. Here is when it applies, which tax codes to use and when to pay.
ReadThe 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.
ReadThe 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.
ReadThe 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.
ReadIncome 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.
ReadTARI 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.
ReadIMU 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.
ReadTax-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.
ReadVAT 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.
ReadCertificate 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.
ReadCredit 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.
ReadThe 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.
ReadThe 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.
ReadThe 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.
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