Practical guide
Reporting condominium bonus data to the Revenue Agency
When the condominium carries out building recovery or energy efficiency works on common parts, the administrator must report to the Revenue Agency the data on those expenses, so that they can flow into the owners' pre-filled tax return. It is not an optional obligation: it falls on the administrator in office on 31 December of the reference year and transmission takes place electronically by an annual deadline. Preparing the data collection in good time, with the breakdown of shares charged to each owner, avoids delays and penalties. This guide explains what to report, who is obliged, and how to organise the work during the year to arrive ready for transmission.
What the administrator must report
The administrator transmits to the Revenue Agency the data on expenses incurred by the condominium during the year for building recovery and energy upgrade works on common parts. The report is not limited to the total amount: it must detail the expense shares charged to each owner, because it is that breakdown that grounds the deduction each individual will claim in their tax return.
In practice, for each eligible intervention the administrator indicates the total expense, the condominium's identifying data and the split among owners based on thousandths (millesimi) or the allocation criterion adopted. This is work that presupposes orderly accounting of extraordinary works, with invoices, traceable transfers and the allocation plan already linked to one another.
Who is obliged and by which deadline
The reporting obligation falls on the condominium administrator in office on 31 December of the reference year. This is an important point in handovers: if the administrator changes during the year, the one in office at year end transmits the data, and must therefore obtain the documentation of the eligible works from the predecessor.
Transmission takes place electronically by 16 March of each year, with reference to the previous calendar year's expenses. Omitted or late reporting exposes the administrator to an administrative penalty for each report not transmitted, between 258 and 2,065 euros. The deadline must therefore be monitored like the condominium's other tax deadlines.
How it is transmitted
The report is electronic and goes through the Revenue Agency's channels. The administrator can transmit directly if enabled for the electronic services, or use an authorised intermediary, typically the accountant or tax assistance centre serving the condominium. In both cases responsibility for the correctness of the data remains with the administrator, who provides it.
Since the data feeds the owners' pre-filled return, precision is decisive: a wrong amount or share is directly reflected in the individuals' return. For this reason the preparation phase, with cross-checking between invoices, payments and allocation, is more delicate than the technical transmission itself.
Preparing the data during the year
Reaching the deadline having prepared nothing turns the report into a frantic rush. Good practice is to build the file of each eligible intervention as the works proceed: collect invoices, note the traceable transfers with their data, define the allocation plan among owners and keep the register updated with the correct tax codes.
An incomplete or outdated owners' register is among the most frequent causes of error: if an owner changes while works are in progress, you must determine who to charge the shares to based on when the expense was incurred. Keeping the register, thousandths and payment progress aligned is the condition for a correct report.
- Collect and link invoices and traceable transfers for each intervention
- Define the allocation plan of expenses among owners
- Check tax codes in the register and keep them updated
- Monitor the 16 March deadline like a tax deadline
The role of the software
Reporting bonus data is much simpler when invoices, payments, allocations and the register live in the same system rather than in separate spreadsheets and folders. Having each eligible intervention already structured with per-owner shares reduces the preparation work to a final check, rather than a manual reconstruction.
AmministraPro links extraordinary expenses, supplier payments and the thousandths-based allocation with the owners' register, so you have the overview of deductible expenses to report ready. On the /funzioni page you will find the tools for bonus and accounting management, while at /prezzi you can assess the plan best suited to the number and complexity of the condominiums you manage.
Frequently asked questions
Who must transmit the report if the administrator changes during the year?
The obligation falls on the administrator in office on 31 December of the reference year. If there was a handover during the year, the one in office at year end transmits the data, not the one who managed the works in an earlier period. For this reason, in every changeover, it is essential to obtain from the predecessor all the documentation of the eligible interventions: invoices, traceable transfers and allocation plans. Without that data the new administrator cannot comply correctly and remains the party responsible for transmission.
What does the administrator risk by not transmitting or transmitting late?
Omitted or late reporting of data on interventions on common parts entails an administrative penalty for each report not transmitted, between 258 and 2,065 euros. Since the report feeds the owners' pre-filled return, the delay can also penalise individuals, who would find their deduction not automatically included. Monitoring the 16 March deadline with the same rigour as the condominium's other tax deadlines is therefore important for both the administrator and the owners.
Does the report only concern expenses paid with a traceable transfer?
The report concerns expenses for building recovery and energy upgrade works on common parts that give the right to a deduction, expenses that, to be eligible, must be paid by the required traceable means, typically the traceable transfer. In practice, therefore, the data transmitted corresponds to eligible interventions paid correctly. It is a further reason to take care over completing the traceable transfer during the year: an unsuitable payment risks not being able to support the deduction and complicates the report.
Do I have to detail the shares for each individual owner?
Yes. The report is not limited to the total amount of the intervention, but must indicate the allocation of expenses among owners, because that split determines the deduction each will claim. The detail of the shares is based on thousandths or the allocation criterion adopted for that intervention. Having the allocation plan already defined and linked to the owners' register is the condition for providing correct and complete data at the time of transmission.
How can I simplify data collection during the year?
The most effective way is to build the file of each eligible intervention as the works proceed, instead of reconstructing everything at the deadline. It is advisable to link invoices, traceable transfers, allocation plans and the register with up-to-date tax codes right away. A management platform like AmministraPro keeps extraordinary expenses, payments and thousandths-based allocation together with the owners' register, so the overview of deductible expenses to report is already ready and preparation reduces to a final check rather than manual work.
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