Splitting the tax deduction among owners for common works

For works on the common parts, the tax deduction does not belong to the condominium as an autonomous entity, but to each owner in proportion to the cost allocated to them. The basis of the split is the thousandths (millesimi) table applied to that cost, unless a different criterion has been lawfully resolved. Each owner reports their own share in their tax return, provided they actually paid it to the condominium and that payment to the supplier was made using the methods required by law.

The deduction follows the owner, not the condominium

The condominium is an entity that manages the common parts but has no income capacity of its own for personal income tax purposes. For this reason the tax benefit linked to common works falls on the individual persons who hold rights over the units. The administrator pays the supplier from the condominium account, then certifies to each owner the share of cost attributable to them: it is that share, and not the total amount of the works, that forms the basis of the individual deduction.

The right to the deduction assumes that the owner is the income holder and actually bears the cost. It is not enough that the work has been resolved: the share must have been paid according to what the administrator certifies, normally by the end of the tax period in which the benefit is to be claimed.

The thousandths criterion as the basis of the split

The cost of common works is allocated at the owners' meeting according to the relevant thousandths tables. The same proportion also determines the deductible portion of the cost that each owner is entitled to. If the work concerns a system or a part serving only some units, the split may follow a specific table or a usage criterion, and the deduction will consistently follow that split.

• General thousandths for works affecting the whole building
• Special tables for parts serving only some units, for example a staircase or a zone system
• Usage criteria where the law or the rules provide for them, for example for heating
• Any different splits lawfully resolved unanimously or provided for by contractual rules

Allocated cost and share actually paid

Two quantities must be kept distinct. The allocated cost is the theoretical share resulting from the thousandths split; the share actually paid is what the owner really transferred to the condominium. The deduction is anchored to the actual payment within the relevant deadlines. An owner who has not completed payment of their share by the end of the year risks not being able to deduct that portion for that tax period.

For this reason the administrator must keep precise records: resolved amounts, shares allocated per unit, receipts collected and the date of payment to the supplier. From this data comes the certification that each owner will use in their tax return.

Special cases in the split

Some situations require attention. Where a usufruct exists, the deduction belongs to whoever bears the cost in relation to their own right. In the relationship between owner and tenant, the benefit follows whoever actually paid the share for works that allow deduction. If the unit is sold during the works, the ownership of the residual benefit must be managed according to the rules in force and referred to the payments made by each party.

• Usufructuary and bare owner: the deduction follows whoever bears the cost according to their title
• Lease: the works and the party who pays the share are relevant
• Sale during the works: watch the date of payments and ownership
• Multiple co-owners of the same unit: split of the share among them according to agreements and payments

The role of the administrator's certification

The certification issued by the administrator is the document that links the common cost to the individual return. It must state the share of cost attributable to the single owner and the amount on which the benefit accrues. A clear certification reduces errors and disputes and lets the owner correctly complete the return or check the data that flows into the pre-filled return.

Keeping the books in order with AmministraPro

A correct split of the deduction starts from tidy accounting: resolved amounts, shares per unit, receipts and payments tracked. With AmministraPro the administrator manages the thousandths split of costs and produces consistent statements for each owner, reducing the risk of errors in the certification. The features are described on the functions page at /funzioni and the available plans can be found at /prezzi. For specific tax aspects it is always advisable to check the regulations in force and, in case of doubt, the opinion of a qualified professional.