Superbonus and the condominium: how to manage it

Assembly resolutions: which majority applies

Under Article 1120 of the Italian Civil Code, energy efficiency and seismic works that qualify for the Superbonus are treated as innovations aimed at improving the building, so they generally require the favorable vote of a majority of those attending the assembly representing at least one third of the value of the building (in second convocation). Some interventions, such as those on architectural barriers or certain energy retrofits, benefit from further reduced majorities introduced specifically to facilitate access to the incentive.

The resolution should specify the scope of works, the estimated total cost, the chosen financing route (deduction, invoice discount or credit transfer), and should authorize the administrator to sign the relevant documents, including the option forms for the tax agency when credit transfer or invoice discount is chosen.

It is good practice to record in the minutes the list of owners in favor, against, and abstaining, together with their millesimi shares, since these figures matter both for validity of the resolution and for later verifying who is bound by the decision.

Cost allocation: which millesimi table to use

Superbonus costs are not necessarily split using the ordinary property millesimi table. Article 1123 of the Civil Code requires that expenses follow the criteria set for the specific type of common part or service involved: works on the facade or roof typically follow the general table, while works on elevators, heating systems or other specific parts follow their dedicated tables where they exist.

Where the building has separate tables for heating, elevator, or other systems benefiting from the intervention, the administrator must apply those tables to the relevant share of the expenditure rather than force everything onto the general table. Mixing tables incorrectly is one of the most common sources of later disputes and legitimate challenges to the statement of account.

Owners who did not attend or voted against a resolution approved with the required majority remain bound by it under the ordinary condominium rules, but they retain the right to challenge the resolution within the statutory terms if they believe the majority or the cost criteria were not respected.

Credit transfer or invoice discount versus direct deduction

When the condominium opts for invoice discount, the supplier applies a reduction on the invoice and later recovers the amount through a tax credit; with credit transfer, the condominium transfers its tax credit to a bank or other qualified entity in exchange for liquidity, instead of each owner claiming a personal tax deduction over several years.

These choices affect the administrator's workload considerably: each owner who wants to use one of these options must sign the relevant communication, and the administrator (or the tax professional assisting the condominium) transmits the option to the tax authority within the applicable deadlines. Owners can also choose different routes individually, for instance one owner opting for direct deduction while others opt for credit transfer, and the administrator must track each owner's choice separately.

Whichever route is chosen, invoices and payments must be traceable, since traceability of payments is a condition for the tax benefit to be recognized, alongside compliance with technical certifications required for the specific works.

Documentation to collect and preserve

A Superbonus file should include, among other documents: the assembly minutes with the resolution and majorities recorded, the technical certifications required for the specific works (including compliance with technical standards applicable to the systems involved), the sworn technical statements (asseverazioni), the invoices with traceable payment evidence, and the option communications sent to the tax authority for credit transfer or invoice discount.

Building documentation also matters for what happens after the works: any modification to shared parts, including elevators or fire safety systems, should be reflected in the building's technical records so future maintenance decisions rely on updated information, consistent with the general obligation to keep the condominium's register and technical documentation current.

Keeping this documentation organized and accessible to all owners, not just the administrator, reduces disputes at the final approval of accounts and supports any future check by the tax authority, which can occur well after the works are completed.

Why separate accounting matters

Superbonus expenses should be tracked in a dedicated accounting stream, distinct from the ordinary management budget, so that owners can clearly see what was spent on the incentivized works, how it was financed, and how the corresponding tax credits or discounts were applied to each owner's position.

This separation also makes the year end statement of account clearer under Article 1130-bis of the Civil Code, which requires the administrator to render an accurate and itemized account, and it simplifies the work of any professional later reviewing the condominium's books, whether for a routine handover to a new administrator or for a tax audit.

A software solution such as AmministraPro, built for Italian condominium management, can keep Superbonus expenditure in its own ledger, tie individual owner positions to the correct millesimi table, and store the resolution and supporting documents alongside the accounts, which helps administrators manage these more complex works without losing the clarity ordinary owners expect from their statements.

Frequently asked questions