The condominium tax code: how to request it and what it is for

The condominium tax code (codice fiscale) is the identifying code the Italian Revenue Agency assigns to the condominium as an entity other than a natural person. Even though the condominium is not a legal person, it needs its own tax code to operate: without it, it cannot open a bank account in its name, cannot meet its tax obligations and cannot be identified in dealings with suppliers and the administration. Here is what it is for, who requests it and how to obtain it.

What the condominium tax code is for

The tax code is the prerequisite for almost all of the condominium's management activities. It is needed to hold the condominium bank account, now mandatory, to make and receive payments attributable to the condominium, to meet the obligations of a withholding agent and to be correctly identified in the dedicated bank transfers relating to building bonuses on the common parts.

• Open and hold the condominium bank account.
• Pay the withholding tax on fees to professionals and contractors.
• Submit the single certifications and the required tax communications.
• State the condominium as beneficiary in the dedicated bank transfers for building bonuses.

Who is required to request it

The condominium is required to obtain a tax code regardless of the number of property units. The obligation exists also in the so called minimal condominium, that is one made up of few participants where appointing an administrator is not mandatory, because even in that case common expenses and relationships to settle for tax purposes can arise.

Who can submit the request

The request is submitted by the administrator in office, acting in the name and on behalf of the condominium. When there is no obligation to appoint an administrator, the request can be submitted by an owner delegated by the other participants. Standing must always be documented, with the administrator's appointment minutes or with the delegation from the meeting.

The AA5/6 form

The request to be assigned a tax code is submitted with the AA5/6 form, reserved for entities other than natural persons that do not hold a VAT number. The form states the name of the condominium, usually including the address of the building, the registered seat and the details of the representative submitting the request. The same form is also used to report changes to the data and cessation.

How and where it is submitted

The form can be submitted at any office of the Revenue Agency, regardless of the tax domicile, in duplicate. Alternatively it can be sent by registered mail with return receipt, attaching a single copy, or transmitted electronically through the dedicated service available in the reserved area of the Agency's website. The request must include the identity document of the person submitting it and the administrator's appointment minutes or the delegation from the meeting.

Changes and time limits

Whenever one of the reported details changes, for example the person of the administrator or the name, the change must be reported to the Revenue Agency with the same AA5/6 form within thirty days. It is an obligation often overlooked when the administrator changes, but an important one: keeping the data aligned avoids problems in tax communications and in dealings with the bank and suppliers.

The condominium as a withholding agent

Thanks to the tax code the condominium can fulfil its role as a withholding agent, which is one of the main reasons the code is indispensable. When it pays amounts for services relating to contracts for works and services, the condominium applies a withholding as an advance and pays it to the tax authorities, then issues the recipient the related certification. The same applies to fees paid to professionals. All these obligations presuppose an active tax code and up to date registry data: without them, the condominium could neither pay the withholdings nor submit the certifications due.

What happens if it is not requested

Failing to request the tax code, as well as failing to report changes or reporting them late, is subject to a penalty. The administrative penalty provided for these failures is modest in amount but should be avoided, not least because the absence of the tax code in practice blocks the opening of the bank account and the proper tax management of the condominium.

Managing tax data with management software

Condominium management software keeps the tax code, the registry and the representative's details of each managed condominium in an orderly way, and links this information to the bank account, obligations and deadlines. In this way the administrator always finds the correct data ready to enter on forms, transfers and communications, and receives a reminder when a change needs to be reported.

AmministraPro centralises the tax registry of the managed condominiums, from the tax code to the administrator's details, and makes it available for obligations, the bank account and dedicated bank transfers. You can see how it works on the features page or compare the plans in the pricing section.