Reporting condominium expenses to the Revenue Agency

The filing of condominium expenses to the Revenue Agency is the electronic transmission by which the administrator reports the data on deductible expenses incurred on the common parts, attributed to each owner. It serves to bring those amounts into the pre-filled tax return, so that each owner already finds their share of subsidised expense indicated. It is an annual obligation concerning the administrator in office, and its omission or inaccuracy can create problems for the individual owners.

What the filing is for

The pre-filled return system is based on the data that various parties transmit to the tax registry. For expenses on works to the common parts, the party required to report is the condominium administrator, because they hold the complete picture of expenses, splits and shares paid. Thanks to this filing, the owner finds their share of deductible expense already valued in the pre-filled return and can confirm or amend it.

The aim is to reduce errors and simplify the return: without the filing, the owner would have to reconstruct their own share on their own from the administrator's certification, with a greater risk of mistakes.

Who must send it

The obligation falls on the administrator in office at the end of the reference period. In condominiums that by law are not required to appoint an administrator, the party who effectively manages the common expenses must be identified. When the administrator changes, it is important that the data is transferred accurately, because responsibility for the filing follows whoever is in office at the time of the obligation.

• Administrator in office at the end of the reference year
• Managing party in small condominiums without an appointed administrator
• Continuity of data when there is a handover between administrators
• Attention to condominiums with several buildings or a super-condominium

What data is reported

The filing reports, for each unit and each owner, the share of subsidised expense attributable to the work, distinguished by the type of work and its rules. The identifying data of the condominium and of the owners must be indicated, along with the information needed to link the expense to the deduction due. Consistency with the certification issued and with the accounting is essential: if the numbers diverge, the owner finds conflicting data between the pre-filled return and the documents in their possession.

Timing and methods

The filing is electronic and must be made by the annual deadline set by the Revenue Agency's measures, so as to allow the processing of the pre-filled returns. Deadlines and technical formats can change over time, so they must always be checked against updated official documents. Those who manage many condominiums must organise the collection and checking of data well in advance, because the filing concerns all positions at the same time.

• Transmission exclusively electronic according to official formats
• Annual deadline to be checked against the measures in force
• Possibility of cancelling or replacing incorrect data under the technical rules
• Advance planning for firms managing many condominiums

The consequences of errors and omissions

An omitted, late or inaccurate filing can lead to penalties for the administrator and, above all, creates difficulties for the owners, who might not see their share in the pre-filled return or find incorrect amounts. In such cases the owner can still claim the deduction on the basis of the documentation, but with a greater burden. Care in collecting the data and checking it before sending is therefore an integral part of good administration.

Preparing the filing with AmministraPro

The quality of the filing depends on the order of the underlying data: resolved expenses, thousandths splits, receipts and traceable payments. With AmministraPro the administrator keeps accounting and per-unit shares aligned and more easily derives the statements needed for the certification and for preparing the data to be transmitted. The features are described at /funzioni and the plans at /prezzi. The technical formats and the filing deadlines must always be checked against the updated measures of the Revenue Agency.