Communication of expenses allocated to roommates/condo owners for works on common areas – Revenue Agency fulfillment (deadline March 16, 2026)

Subject: communication of expenses allocated to condominium owners for works on common areas – Revenue Agency fulfillment (deadline March 16, 2026)

Scope and purpose of the fulfillment

By March 16, 2026, the communication of expenses incurred in 2025 for interventions carried out on common areas that may grant the right to tax deductions (including building renovation, energy qualification, anti-seismic measures, superbonus, and removal of architectural barriers) must be transmitted to the Revenue Agency. The purpose is to populate the data for taxpayers’ pre-filled tax returns.

Entity responsible for filing and consequences of omission

The responsibility for this fulfillment lies with the building manager (administrator) in office as of December 31, 2025. Responsibilities and related penalties refer to the person holding the office on that date, not to the condominium as a management entity.

It remains understood that any failure to transmit the data does not, in itself, eliminate the right to the deduction for the eligible individual, but it may result in the absence of the data in the pre-filled return and the need to integrate the tax declaration manually.

Cases in which reporting is not required

The obligation to file is waived when all eligible parties, for that specific intervention, have opted for the transfer of credit (cessione del credito) or an invoice discount (sconto in fattura). If even a single share is used as a deduction in a tax return, the report must be transmitted for the entire intervention, including all required aggregate data.

In condominiums where no manager has been appointed (typically some “small condominiums”), filing is not required; if a manager has been appointed anyway, the fulfillment follows ordinary rules.

Relevant updates for 2025 expenses: differentiated rates and primary residence

For expenses incurred in 2025, the regulation of building renovation bonuses has been reshaped. For certain deductions, it provides for an ordinary rate and an increased rate linked to the property’s use as a primary residence and the legal title (ownership or real right) of the subject bearing the expense. Circular No. 8/E of June 19, 2025, summarizes the framework and application criteria, providing useful clarifications for condominium expenses shared among individuals.

New reporting field: “Primary Residence Flag”

In the operating instructions for the 2025 expense report, a dedicated field has been introduced (the so-called “Primary Residence Flag”), which allows indicating, for each individual real estate unit to which the expense is allocated, whether or not the unit is used as a primary residence for the purposes of the increased rate.

Field values:

• “0” if the unit is not used as a primary residence by the subject to whom the expense is allocated;

• “1” if the unit is used as a primary residence by the subject to whom the expense is allocated;

• empty field if the information is not available to the manager’s office.

Current practice indicates that the field should only be filled in when the data is actually available to the administration—meaning it was provided by the owner through a suitable declaration; otherwise, the absence of information may be indicated.

Collection of declarations and operational management

In view of the March 16, 2026 deadline, it is advisable to start a structured collection of declarations regarding primary residence status and title of right (ownership or real right), limited to subjects intending to benefit from the increased rate, keeping the fiscal concept of “primary residence” distinct from “first home” according to tax regulations.

For orderly management, the communication can be accompanied by:

• a data collection sheet for each unit involved;

• a self-certification (dichiarazione sostitutiva) with which the declarant attests to the relevant fiscal requirements;

• a reminder that the final verification of the correct use of the deduction remains the responsibility of the taxpayer and their consultant, including any necessary corrections to the pre-filled return.

Conclusions and practical indications

The March 16, 2026 deadline concerns a fulfillment that primarily affects the quality of the data in the pre-filled tax return. The novelty of the “Primary Residence Flag” makes an orderly and documented data collection useful starting this year, in order to reduce subsequent corrections and align the reporting with available administrative practices.