Compliance Stamp and the Condominium Works Deduction

The compliance stamp (visto di conformità) is the attestation by which a qualified professional confirms that the documents supporting a tax relief are present and consistent. In some deductions for building works, in particular when an option other than direct use in the return is chosen, the stamp becomes a required step. In a condominium its handling largely falls to the manager, who gathers and organises the documentation of the work on which the professional affixes the stamp.

What the compliance stamp is

The compliance stamp is issued by authorised parties, such as chartered accountants, accounting experts, labour consultants and the heads of tax assistance centres. With the stamp the professional attests to the correspondence of the data with the documentary elements and the accounting results. It is not a judgement on the merits of the works, but a formal and substantial check on the completeness and consistency of the documentation.

When it is needed in condominium works

The need for the stamp depends on the type of relief and the chosen method of use. In general it is more frequent when, instead of direct use in the return, one opts for alternative solutions provided by the rules. Since the rules on the matter have changed several times, the existence of the obligation must always be verified against the discipline in force for the specific work and the reference year, avoiding taking for granted what applied in the past.

The documentation the condominium must prepare

To allow the professional to affix the stamp, the manager must make an orderly file available. As a rule it includes:

• Meeting resolution approving the works and the related allocation
• Contracts with the firms and invoices made out to the condominium
• Bank transfers suitable for the deduction with the related receipts
• Technical and permit documentation of the work
• Thousandths table used for the allocation among the owners
• Expense certificates issued to the individual owners

The more complete and consistent the file, the quicker and safer the issue of the stamp. Missing documents or inconsistencies between accounts, invoices and certificates are the most frequent cause of delays.

The link between the stamp and the manager's certificate

The compliance stamp and the expense certificate are two different but connected things. The manager's certificate attests to the share and the amount paid by the individual owner; the stamp is the professional's attestation on the overall consistency of the relief documentation. The certificate is one of the elements the professional examines before affixing the stamp: if the certificates do not match the invoices and transfers, the stamp cannot be issued with confidence.

Costs and responsibilities

Affixing the stamp entails a professional fee, which in the condominium follows the ordinary rules for charging expenses to the owners according to the thousandths or the criteria resolved. The professional who issues the stamp takes on responsibility for the attestation given: this is why it is essential that the documentation provided by the manager be authentic and complete. Cooperation between manager and professional reduces the risks for everyone.

Work file always ready for the stamp

Reaching the stamp with an orderly file depends on how the accounts were kept throughout the work. With AmministraPro the manager collects in one place the resolutions, invoices, transfers and certificates linked to the work, so as to hand the professional consistent and complete documentation. The document archive and accounting features are described on /funzioni and the plans on /prezzi. On the stamp obligation for the specific case, always check the tax rules in force.