Practical guide
How to complete and pay the condominium F24
When a condominium pays a company for contracted works or services, it acts as a withholding agent and must retain an advance withholding tax, then pay it to the State using the F24 form. Completing the F24 is not complex, but it requires care on three points: the correct tax code based on the recipient, the reference month in which the supplier was paid, and the payment deadline. This guide explains step by step how to prepare the condominium F24, when the cumulative payment applies for small amounts, and how to avoid the mistakes that trigger penalties and voluntary corrections.
When the condominium must pay with F24
The condominium pays an advance withholding on amounts paid to companies for services derived from contracts for works and services, under Article 25-ter of Presidential Decree 600/1973. This typically covers ordinary and extraordinary maintenance, work on building systems, cleaning entrusted to firms and grounds maintenance. Utilities and payments that do not arise from a works or service contract in a technical sense are excluded.
The withholding is calculated on the taxable amount of the invoice, net of VAT. At the time of payment, the condominium retains the amount due and sets it aside: that sum no longer belongs to the supplier or the condominium, but to the State, and must be paid via F24 by the applicable deadline. Recording the taxable base, the withholding applied and the payment date from the outset is the basis for completing the F24 without chasing figures at month end.
Tax codes and the Treasury section
The F24 for condominium withholdings is completed in the Treasury (Erario) section. The tax code depends on the nature of the recipient: code 1019 is used when the supplier is an IRPEF taxpayer, that is a sole proprietorship or self-employed professional, and code 1020 when the supplier is an IRES taxpayer, typically a limited company. Distinguishing the two cases is essential, because a wrong code means the payment is allocated incorrectly.
For each tax code you must indicate the reference month, which corresponds to the month in which the supplier was paid, not the invoice date, together with the reference year. The form reports the condominium's tax code as the taxpayer, while the administrator acts as legal representative. The amount due goes in the dedicated column and contributes to the final balance of the form.
- Code 1019: withholdings on amounts paid to IRPEF recipients (sole proprietors, self-employed)
- Code 1020: withholdings on amounts paid to IRES recipients (limited companies)
- Reference month: the month of payment to the supplier, not the invoice month
- Taxpayer: the condominium's tax code, not the administrator's
Deadlines and cumulative payment
The general rule requires the withholding applied to be paid by the 16th of the month following the payment to the supplier. To avoid burdening owners with frequent payments on minimal amounts, the rules allow the condominium a cumulative payment: the withholding can be paid when the total amount retained reaches the threshold of five hundred euros.
Even if the threshold is not reached, the condominium must still pay what has accrued by 16 June and 16 December of each year. Withholdings applied in December, on the other hand, must be paid by 16 January of the following year, regardless of the amount. Keeping a running statement of accrued withholdings makes it clear at any time whether and when the obligation to pay is triggered.
How the F24 is filed
The condominium F24 cannot be submitted on paper at a counter: it must be filed electronically. The available channels are the Revenue Agency's F24 web and F24 online services, accessed with login credentials, the home banking of an affiliated institution, or an authorised intermediary such as the condominium's accountant.
Payment is made by debit from the current account held in the condominium's name, consistent with the obligation to manage condominium funds on a dedicated account. Keeping the electronic receipt of each F24 paid is essential: that receipt is proof of payment and will be needed to complete the single certification (certificazione unica) for suppliers and the year-end form 770.
Common mistakes and how to prevent them
The most common mistakes concern the wrong tax code, the reference month indicated based on the invoice date rather than the payment date, and failure to pay by the cumulative June and December deadlines. Another recurring error is calculating the withholding on the amount inclusive of VAT rather than on the taxable base.
A management platform that automatically links each supplier payment with the withholding calculation, the correct tax code and the F24 deadline significantly reduces the risk of oversights. AmministraPro tracks accrued withholdings and payment deadlines within condominium accounting: the features page at /funzioni details the tax tools, while at /prezzi you can compare the plans best suited to your practice.
Frequently asked questions
On which amount of the invoice is the withholding to be paid via F24 calculated?
The withholding is calculated on the taxable amount of the invoice, that is on the fee net of VAT. It is a frequent mistake to apply it to the total including tax: in that case the condominium would pay more than due and would then have to manage a correction. If the supplier separately documents the cost of materials against labour, the withholding applies only to the service portion. It is advisable to check the composition of the invoice before payment, so as to retain the correct amount from the first entry.
What is the difference between tax code 1019 and 1020?
The two codes distinguish the type of supplier that has undergone the withholding. Code 1019 is used when the recipient is an IRPEF taxpayer, such as a sole proprietorship or self-employed professional; code 1020 when the recipient is an IRES taxpayer, typically a limited company. In the F24 the two amounts must be indicated on separate rows of the Treasury section, each with its own code, reference month and year. Using the wrong code allocates the payment incorrectly and may require a later correction.
Can I wait to pay if the monthly withholding is only a few euros?
Yes. The condominium can use cumulative payment: the withholding can be paid when the total amount retained reaches five hundred euros. However, even if the threshold has not been reached, payment of what has accrued is still mandatory by 16 June and 16 December of each year. December withholdings are an exception and must be paid by 16 January of the following year, regardless of the amount. Keeping a running statement avoids inadvertently missing a deadline.
Can the condominium F24 be paid at a bank counter?
No. The condominium F24, like that of most withholding agents, must be filed exclusively electronically. The possible channels are the Revenue Agency's F24 web and F24 online services, the home banking of an affiliated bank, or an authorised intermediary such as the accountant. Payment is made by debit from the current account held in the condominium's name. The electronic receipt must be kept because it is proof of payment, also useful for the subsequent single certification.
What do I risk if I forget to pay the F24 by the deadline?
Late or missing payment of the withholding exposes the condominium to penalties and interest. If the omission is detected in time, it can be corrected through voluntary disclosure (ravvedimento operoso), which reduces the penalty in proportion to the delay. It is therefore important to monitor monthly deadlines and the cumulative June and December ones. Management software that automatically flags withholdings due helps avoid avoidable corrections and keeps the condominium's tax position in order.
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