Condominium Tax Facilities Guide

The condominium is a special form of communion, which covers the common areas of the building and, as such, needs to be managed. The administration of the assets which are part of the communion construction (regulated by the Civil Code and the regulations) is assigned to the blocks of making decisions based on the principle of the primacy of the majority, the good of common interests. For condominium buildings with more than four blocks, is also the figure dell'amministratoreche can be either a condominium or a professional. The administrator tasks are reserved for administrative, executive and representative to allow the condominium to act in unity in relations with third parties (suppliers, utilities, finance, etc.). Given that from a tax on condominium qualifies tax as a substitute, in this guide you can find useful information on the main adempimentifiscali charged to the condominium and the Administrator: making deductions suicompensi paid, fulfilling its obligations returns and notification of certain information relating to condominiums amministrati.Un chapter is devoted to explain the procedures planned for the benefit of agevolazionid'imposta in case of restructuring operations building and upgrading energy efficiency on the common areas of condominium buildings. Some parts are also centered on the obligations which fulfill the purposes and impostesui part of the income in relation to jointly owned property.

To download and / or print the guide (only Italian version) on your computer: Guida_fiscale condominio.pdf

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