Tax-deductible condominium expenses in the 730 return

Understanding which condominium expenses are tax-deductible in the Italian 730 return matters both for the administrator, who must issue the correct documentation, and for the owner, who wants to recover part of what was paid. The basic rule is simple: expenses for extraordinary works on the common parts are deductible, while ordinary management costs give no tax relief. Let us look in detail at the main eligible categories.

How the deduction of condominium expenses works

The deduction is a reduction of gross personal income tax granted in the tax return for certain works carried out on the building. Each owner can deduct the share of the expense allocated to them by thousandths, provided the expense was actually paid by the condominium in the reference year. Deductions for building works are recovered in ten equal annual instalments.

Renovation bonus on common parts

The renovation bonus covers extraordinary maintenance works on the common parts: renewal of facades with works beyond mere repainting, structural repairs, consolidation, replacement of roofing, refurbishment of stairs and lifts. The deduction is 50% for the main residence, with a reduced rate for other properties, within a spending limit of 96,000 euro per real estate unit.

Ecobonus for energy efficiency

The ecobonus applies to energy upgrade works on the common parts: thermal insulation cladding, replacement of the centralised heating system, installation of solar panels. The rate varies by type of work and by property. These are typically condominium works, because they concern the building's envelope and shared systems.

Seismic bonus and security bonus

The seismic bonus concerns works to improve and upgrade the seismic performance of condominium structures. The security bonus lets owners deduct the installation of alarm systems, surveillance cameras, armoured doors and shatterproof glass on the common parts, with rates and limits similar to those of the renovation bonus.

Expenses that cannot be deducted

Ordinary condominium expenses give no right to any deduction: cleaning of common areas, electricity for the stairs, ordinary lift maintenance, the administrator's fee, current heating costs. These are management costs that the owner bears but that do not fall among the eligible works.

Who is entitled to the deduction

The deduction is available to those who actually bore the expense and own or hold the property. Besides the owner, the holder of a real right of enjoyment, such as a usufructuary, and the tenant or borrower can also deduct, provided they bear their share of the works on the common parts. If the property is sold during the deduction period, the remaining instalments normally pass to the buyer, unless the parties agree otherwise. The cash basis applies: the deduction follows the year in which the expense was paid by the condominium, not the year the works were carried out.

The documents to keep

To claim the deduction the owner must have the certificate issued by the administrator, attesting the share of the expense allocated to them and the payment made during the year. It is the administrator who ensures that payments are made by traceable bank transfer when required and who keeps invoices and documentation of the works. The certificate is essential: without it the owner cannot prove the expense borne and risks having the deduction challenged in the event of an audit.

• Check that the work falls among the eligible ones on the common parts.
• Verify the applicable rate and spending limit for your case.
• Obtain the certificate of the share paid from the administrator.
• Keep the documentation for the entire deduction period.
• Split the deduction into ten equal annual instalments.

The administrator's role

The administrator is the linchpin of the mechanism: they must allocate expenses correctly to individual owners by thousandths, handle payments to suppliers in the ways required by the reliefs and issue each owner the certificate to attach to the 730 return. An error in allocating the shares can cause the loss of the deduction for those entitled to it.

Tax certificates with software

Condominium management software links each eligible expense to its thousandth allocation and automatically produces the tax certificates for owners, separating the deductible share from the rest. AmministraPro tracks extraordinary works, payments and allocated shares, generating documents ready for the tax return. You can see how it works on the features page or compare the plans in the pricing section.