Can a condominium in default have access to the Superbonus?

Condòmino in arrears: do the building bonuses expire?


The various building bonuses are a great opportunity to redevelop old buildings at affordable costs.

The option of the credit assignment as an alternative to direct deduction, it also applies for i condominium works.
Each condominium is free to decide whether to choose the direct deduction, the discount on the invoice or the assignment of credit.

And he must communicate this choice to the Administrator who is then responsible for carrying out all the necessary tax obligations.


The deduction due to the individual must be calculated by referring to the amount of the sums due to the condominium, regardless of the maximum expenditure ceiling envisaged by the law and with reference to the number of real estate units that make up the building.

What happens if the individual condominium does not pay his share?


In this regard, the Revenue Agency, with circular no. 30 / E of 22 December 2020, states that the condominium in default cannot transfer the tax credit corresponding to the deductions due.

The tax authorities also reiterated that the condominium administrator must notify the tax authorities of the transfer of credits corresponding to the deductions only and exclusively for an amount proportionate to the ratio between the amount paid by each condominium by 31 December of the reference year of the expenditure and the amount due by the condominium itself.

Furthermore, if the condominium intends to assign the credit to third parties, other than suppliers, the Administrator must notify this only if the condominium in question has paid the exact sum attributed to the condominium.
And, in the case of partial payments, only in proportion to the amount paid by the same with respect to the total due.

In other words, in the event of default, the Administrator will not have to communicate any data referring to the same since the condominium, having not paid the condominium fees, has no right to the deduction.

Finally, again in the same circular, the Revenue Agency specifies that the credit recovery towards the defaulting condominium does not involve fiscal profiles as it is part of the private law relationship between condominium and condominium.


Source: LAVORINCASA.it by www.lavorincasa.it.

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