In recent years, building renovations in condominiums have benefited from significant tax breaks, such as the Credit transfer And it discount on the invoice. However, these measures have also introduced new communication obligations for condominium administrators, with specific rules for various cases, from partial reimbursements to minimum condominiums.
With the recent clarifications of the Revenue Agency, important innovations emerge that simplify some obligations and clarify the cases in which data communication is not necessary.
What changes for administrators and condominiums?
Let’s deepen the new provisions together.
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Exemption from the communication in the event of a credit or discount on the invoice
One of the most relevant news for the condominium administrators concerns theexemption from the obligation to communicate the expenses supported for building interventions on common parts. This facility applies exclusively in cases where all condominiums have opted, for the totality of the works carried out, for the sale of the credit or the discount on the invoice, instead of taking advantage of the tax deduction directly.
The provision was introduced with the provision of February 21, 2024 of the Revenue Agency, with the intention of simplifying the bureaucratic procedures for the administrators, reducing the number of mandatory communications in certain scenarios. In this way, a double passage of data transmission is avoided, since the operation is already monitored through the official channels for the transfer of credit and discount on the invoice.
The exemption, however, does not apply in a generalized way. It is in fact essential that the choice of Credit transfer or discount on the consideration was made from all condominiums for all expenses of the reference year. If even just a condominium opted for the direct deduction, the administrator remains obliged to send the communication.
This clarification is of particular importance to avoid errors that could translate into penalties or disputes by the Revenue Agency.
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Reimbursements from external bodies: implications on deduction and communication obligations
Another crucial question concerns the tax treatment of condominium expenses when an external body, such as the Common or one Regionintervenes with a refund. In these cases, the Revenue Agency has clarified that the administrator must not transmit any communication if the refund covers the amount of the works entirely. This is because the expense is no longer borne by the condominium and, consequently, the condominiums cannot benefit from the tax deduction.
The case is different in which the reimbursement is only partial. In this hypothesis, the administrator is required to communicate to the Revenue Agency only the part of the expenditure actually remained against the condominium, divided between the condominiums Based on their respective millesimal shares.
This mechanism avoids that tax deductions are requested on already reimbursed amounts, guaranteeing the consistency of the data transmitted.
In addition, it is important that the administrator verifies the actual disbursement of the refund before proceeding with tax communication. In fact, if the refund is received after sending the communication, it may be necessary to rectify the data transmitted to avoid errors and possible investigations by the Revenue Agency.
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Communication obligations for minimum condominiums
Another important clarification concerns the so -called “Minimum condominiums”that is, those composed of a number of condominiums not exceeding eight. The legislation provides that, in the event that these condominiums have appointed an administrator, the latter is obliged to transmit the data relating to the renovation and energy saving interventions carried out on the common parts.
The deadline for this communication is set to March 16 of the following year to that of supporting expenditure.
If instead the minimum condominium has no administratorthe obligation to communicate does not exist. In other words, the individual condominiums are not required to send any communication to the tax registry for the works carried out on the common parts. This provision simplifies the obligations for small condominiums that do not have centralized management and reduces the bureaucratic load for individual owners.
This distinction is particularly relevant, since in many cases the minimum condominiums do not apply a formal administrator, managing the costs for the maintenance of the common areas independently. However, in the event that they decide to entrust the management to a professional, the latter will have to respect the communication obligations provided for by the tax legislation.
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Management of minimum condominiums without tax code
A further aspect clarified by the Revenue Agency concerns the minimum condominiums without tax code. In these cases, to guarantee the correct transmission of information, a numerical field has been introduced “Progressive minimum condominium”useful for distinguishing communications relating to several minimum condominiums managed by the same subject.
For example, if an appointed condominium must send the data of two different minimum condominiums without tax code, it will have to prepare two separate communications, assigning respectively the “1” and “2” values in the progressive field. This subdivision allows the Revenue Agency to correctly identify every single condominium unit, avoiding overlaps or errors in the data transmitted.
Even in the event that the entrusted condominium must send the communication for A single minimum condominium without tax codeit is necessary to enhance the progressive field with the value “1”. This setting guarantees the uniformity of data and facilitates the management of information within the tax system.
This clarification is particularly useful for avoiding formal errors that could compromise the acceptance of communication by the Revenue Agency or generate requests for integration by the financial administration.
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Other clarifications: appurtenances, earthquakes and unpaid quotas
In addition to the main aspects related to the communication of condominium expenses, the Revenue Agency has provided clarifications on various other particular situations that can affect the administrator’s obligations.
One of the topics addressed concerns the management of condominium appurtenanceslike boxes, cellars and parking spaces. In these cases, the expenses incurred for renovations on the common parts must be communicated also taking into account the appurtenant units, attributing the relative shares to the owners according to the proportions established by the condominium regulation or by the millesimal tables.
Another relevant aspect concerns the Sismabonusthe incentive intended for interventions for the anti -seismic safety of buildings. In the presence of works that fall within this category, the communication must be carried out separately with respect to the other building interventions, specifying the type of tax benefit requested and ensuring that all data correspond to the regulatory requirements.
In addition, the agency clarified how to behave in case of Failure to be total or partial of the condominium shares by some condominiums. If a condominium does not pay its share relating to the condominium works, the administrator must still proceed with the communication of the entire amount, indicating the shares of all the condominiums, including the defaulters.
However, in the event that the condominium decides to temporarily exclude the condominium defaulting from the tax benefit until the balance of its share, the communication must be adequately updated.
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Supercondominio and control of consistency of expenses
Another area on which the Revenue Agency has provided clarifications concerns the supercondominiumor the set of multiple autonomous buildings that share some common parts, such as gardens, centralized systems or parking areas. In these cases, the management of expenses follows special rules and, consequently, tax communication must also be carried out carefully.
The SuperCondominio administrator has the obligation to communicate only the expenses relating to the common parts shared by all the participating condominiums. If, on the other hand, the individual buildings carry out interventions on their specific structures, the communication belongs to their respective administrators and not to that of the supercondominium.
It is therefore essential to correctly distinguish the two types of works to avoid duplications or errors in the transmission of data.
Another aspect on which the agency has focused concerns the Control of consistency of the overall amount of the works. This check serves to verify that the costs indicated in the communication are compatible with the limits provided for by tax regulations and with the data already transmitted for the transfer of the credit or the discount on the invoice. Any inconsistencies can trigger reports and investigations, with the risk of blocking deductions or requests for additional documentation.
To avoid problems, the administrators must make sure that all the information communicated are correct and actually correspond to the payments made by the condominium. In case of errors, it is possible to send a correction communication, but it is always advisable to carry out an accurate verification before the initial sending.
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Revenue Agency software for data transmission
To facilitate the communication of condominium building interventions, the Revenue Agency has made available a dedicated software for the compilation and control of the data to be transmitted. This tool allows administrators to verify the correctness of the information before the official sending, reducing the risk of errors that could generate investigations or the need for subsequent adjustments.
The software involves different useful features, including:
- Fill in compilation of communications, with mandatory fields and suggestions for the correct inclusion of data.
- Automatic control of amountsto verify the consistency of the expenses declared with the regulatory limits.
- Generation of the sending receiptuseful to demonstrate the transmission and for any future checks.
The use of this tool is particularly recommended to avoid formal errors that could compromise the validity of communication. In addition, the Revenue Agency periodically updates the software to adapt it to the latest regulatory provisions, guaranteeing a system always in line with the rules in force.
With this tool, administrators can manage the tax obligations related to renovations more efficiently, simplifying the work and reducing the risk of disputes by the Revenue Agency.
