The condominium is a particular form of communion that concerns the common shares of a building and, as such, needs to be managed. The administration of assets that belong to the  construction communion(governed by the Civil Code and the condominium regulations) is entrusted to the "condòmini" board who decides on the basis of the principle of the majority in the good of the common interests. For condominium buildings with more than four condòmini, there is also the figure of the administrator, that can be either one of condòmini or a professional. To the administrator are reserved the tasks of administrative, executive and representative to allow the condominium to act as one in dealing with third parties (suppliers, utilities, financial administration, etc.). Given that from the point of view of tax, the condominium qualifies as a substitute tax, in this guide you can find useful information on major of fiscal fulfillments charged to the condominium and the administrator: making deductions on granted compensation paid, performance of its declarative obligations and certain information communication relating to condominiums amministrati.Un chapter is dedicated to explaining the procedures provided for the of tax benefits, in the case of interventions construction restructuring or upgrading on energy saving of the common shares of the condominium buildings. Some parts are also centered on the obligations which fulfil the purposes of ICI  Tax and income Tax relatively to the buildings owned by the condominium.

 

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