Pre-filled tax return: reporting condominium expenses

The manager in office on 31 December must electronically send the Revenue Agency, by 16 March each year, the data on expenses incurred in the previous year on the condominium's common parts that qualify for a deduction, stating the share charged to each owner. This communication lets the Agency insert the amounts in each owner's pre-filled tax return, so that they find them already entered without having to load them manually.

Which expenses must be reported

The communication covers expenses for works on the common parts of residential buildings that generate a deduction, in particular:

• building-recovery works, that is renovations on the common parts;
• energy-efficiency works subsidised by the ecobonus;
• the purchase of furniture and large appliances to furnish the renovated common parts, within the relevant bonus limits.

For each intervention the report must state the condominium's identifying data, the total expense and the split among owners according to the thousandths (millesimi) or the criterion actually applied. The reported share must match the amount that the individual owner will be able to deduct.

The 16 March deadline

The ordinary deadline for submission is 16 March of the year following the year in which the expenses were incurred. It is the same deadline set for other communications useful to the pre-filled return, such as certifications. Meeting it matters because a late or incomplete submission risks leaving the owner without the pre-loaded data, with the burden of entering it themselves and the chance of errors.

Submission is electronic, directly or through an authorised intermediary, following the technical specifications published by the Revenue Agency, which are updated every year. It is wise to check the current campaign's specifications in good time.

The allocation criterion: accrual or cash

An often misunderstood aspect concerns the moment to which the expense is referred. For individuals the cash criterion generally applies: the deduction is due in the year in which the expense was actually paid. The manager's communication must therefore reflect the payments made by the condominium in the reference year, not merely the invoices received or the shares resolved but not yet paid.

This requires a careful reconciliation between expense resolutions, suppliers' invoices, payments made by bank transfer and the shares paid by individual owners. The mismatch between resolved expense and paid expense is one of the most frequent causes of wrong data in the pre-filled return.

The case of the defaulting owner

The deduction is due to whoever actually incurred the expense. If an owner has not paid their share by year end, that portion is not paid and cannot be reported as deductible for them in that year. The manager must therefore account for the individual payment status, distinguishing those who have settled from those who lag behind, so as not to attribute deductions that are not due.

This is delicate management, because it requires cross-referencing the accounting allocation data with the actual collection of instalments. An error at this step can turn into a deduction challenged during a tax audit.

Consequences of errors and omissions

Omitted, late or incorrect data transmission is punishable, with amounts that may increase according to the number of communications involved. Beyond the formal penalty, the error causes practical harm to owners, whose pre-filled return lacks the data or shows it incorrectly, with challenges and correction requests that fall back on the manager.

For this reason the communication should be prepared in advance, reconciling payments and shares before the deadline, and not squeezed into the last available day.

Preparing the communication without stress

The key is to keep the common-parts works, invoices, payments and thousandths split aligned throughout the year, so that in March the data is already ready and consistent. AmministraPro links deductible expenses to owners' shares and to the payment status, highlights the positions not yet settled and prepares the data to submit for the pre-filled return. You can see the dedicated features on /funzioni and the plans on /prezzi.