Certificate of compliance for condominium building bonuses

The certificate of compliance for condominium building bonuses is the certification by which an authorised professional attests that the conditions for the tax deduction tied to a building project are met. Introduced in extended form by the Italian anti fraud decree, it gives the tax authority an assurance on the accuracy of the data before the benefit is turned into a credit or a discount. For the condominium it means an extra step in managing subsidised works, worth knowing in order to plan timing and costs.

What the certificate of compliance is

The certificate of compliance is an attestation that verifies the match between the declared data and the supporting documentation: invoices, traceable bank transfers, meeting resolutions, allocation tables and the technical requirements of the project. It does not assess the technical merit of the works, but checks that the formal and documentary elements giving the right to the deduction are present and consistent.

When the certificate of compliance is mandatory

The obligation for the certificate of compliance depends on how the bonus is used. When you opt for the transfer of the credit or for the invoice discount, the certificate is generally required. For projects falling under the superbonus, the anti fraud decree of November 2021 extended the obligation to the case where the deduction is used directly in the income tax return.

The exemptions

For bonuses other than the superbonus, the certificate is not required when the works fall under free building activity or when the total amount of the project does not exceed ten thousand euro, except for the anti fraud cases expressly provided. The certificate is also unnecessary if the return is filed directly by the taxpayer through the pre filled form prepared by the Italian Revenue Agency, or through the withholding agent providing tax assistance.

Who issues the certificate

The certificate of compliance can only be issued by authorised parties: chartered accountants, accounting experts, labour consultants and the tax assistance officers of the CAF centres. It is not a task the administrator can perform on their own, unless they personally belong to one of the authorised categories. Their role is rather to gather and organise the documentation the professional will examine.

The documentation to prepare

The quality of the certificate depends on the completeness of the file. For a condominium project the professional needs a consistent set of documents, which the administrator must make available in an orderly way.

• Meeting resolution approving the works and the allocation of the expense.
• Supplier invoices and proof of traceable bank transfers.
• Millesimal tables and allocation schedules among owners.
• Technical and permit documentation for the project.
• Communications and options relating to credit transfer or invoice discount.

The cost of the certificate and its deductibility

The costs incurred to obtain the certificate of compliance are among the deductible costs linked to the project, according to the rules of the applied bonus. When the cost of the certificate is absorbed into that of the certificate on the entire return, to claim the deduction the share relating to the certificate must be shown separately in the supporting document.

The administrator's role

The administrator does not issue the certificate, but directs the process: calls the meeting, manages the resolutions, handles the transfers, keeps relations with the contractor and the professional, and sends the communications about the options. A documentary error upstream, such as a non traceable transfer or an incomplete resolution, can block the issue of the certificate and derail the timing of the transfer.

The certificate and the technical sworn statement

The certificate of compliance should not be confused with the technical sworn statement, which is a distinct and parallel requirement. While the certificate attests to the right to the deduction on documentary and tax grounds, the sworn statement concerns compliance with the technical requirements of the project and, for energy efficiency works, the reasonableness of the costs incurred. The two checks integrate: the professional issuing the certificate also takes into account the technical sworn statements in the file. For the condominium this means both requirements must be completed and consistent with each other before proceeding with the credit transfer or the invoice discount.

Timing to allow for

Obtaining the certificate takes time, because the professional must examine the entire file and request any additions. Planning the collection of documents in advance, right after the meeting approves the works, avoids bottlenecks close to the deadlines set for communicating the options to the Revenue Agency. An orderly and complete file from the outset significantly shortens the time to issue the certificate and reduces the risk of missing a deadline.

Managing condominium bonuses with management software

Condominium management software helps keep resolutions, invoices, transfers and allocations linked to each subsidised project together, so the documentation needed for the certificate is always retrievable and consistent. This reduces the risk of late requests for additions and speeds up the work of the professional who has to issue the certificate.

AmministraPro lets you associate invoices, transfers and resolutions with each project, with automatic millesimal allocations and attached documentation ready for the professional. You can see how it works on the features page or compare the plans in the pricing section.