{"id":157660,"date":"2023-10-04T10:06:03","date_gmt":"2023-10-04T08:06:03","guid":{"rendered":"https:\/\/agenziadeltaimmobiliare.it\/condo-fee-tax-deductions-what-they-are-and-how-to-claim-them\/"},"modified":"2026-02-14T16:53:52","modified_gmt":"2026-02-14T15:53:52","slug":"condo-fee-tax-deductions-what-they-are-and-how-to-claim-them","status":"publish","type":"post","link":"https:\/\/agenziadeltaimmobiliare.it\/en\/condo-fee-tax-deductions-what-they-are-and-how-to-claim-them\/","title":{"rendered":"Condo fee tax deductions: what they are and how to claim them"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/157660?print=pdf&uniq=1775858494\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/agenziadeltaimmobiliare.it\/wp-content\/plugins\/pdf-print-pro\/images\/pdf.png?1092081045\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/157660?print=print&uniq=1775858494\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/agenziadeltaimmobiliare.it\/wp-content\/plugins\/pdf-print-pro\/images\/print.png?206383548\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div>\n<p>Did you know that condo fees can be tax-deductible? Read this article to learn about condo fee tax deductions and how to claim them. <\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Indice dele contenuto<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/condo-fee-tax-deductions-what-they-are-and-how-to-claim-them\/#Which_condo_fees_are_tax-deductible\" >Which condo fees are tax-deductible?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/condo-fee-tax-deductions-what-they-are-and-how-to-claim-them\/#How_to_claim_condo_fees\" >How to claim condo fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/agenziadeltaimmobiliare.it\/en\/condo-fee-tax-deductions-what-they-are-and-how-to-claim-them\/#Who_can_benefit_from_condo_fee_tax_deductions\" >Who can benefit from condo fee tax deductions?<\/a><\/li><\/ul><\/nav><\/div>\n\n\n<h2 class=\"\\&quot;wp-block-heading\\&quot; wp-block-heading\"><span class=\"ez-toc-section\" id=\"Which_condo_fees_are_tax-deductible\"><\/span>Which condo fees are tax-deductible?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p>It is possible to deduct condo fees for work carried out on the building&#8217;s common areas, with percentages that may vary according to annual tax regulations. Here are some deductible interventions: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>facade renovation work;<\/li>\n\n\n\n<li>energy efficiency upgrades;<\/li>\n\n\n\n<li>waterproofing of exposed areas (such as balconies or roofs);<\/li>\n\n\n\n<li>repair, replacement, or simple routine maintenance of the building&#8217;s systems and common areas;<\/li>\n\n\n\n<li>renovation and safety upgrades for stairs and elevators;<\/li>\n\n\n\n<li>building renovation work;<\/li>\n\n\n\n<li>restoration to preserve parts subject to decay.<\/li>\n<\/ul>\n\n<h2 class=\"\\&quot;wp-block-heading\\&quot; wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_claim_condo_fees\"><\/span>How to claim condo fees<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p>To request a partial deduction for 2022 expenses, simply fill out this year&#8217;s 730 form with the expenses incurred in 2022, entering them in &#8220;Section E \u2013 Charges and expenses.&#8221; However, the building manager must report them to the <strong><a href=\"%5C%22https:\/\/www.agenziaentrate.gov.it\/portale\/%5C%22\">Agenzia delle Entrate<\/a><\/strong> (Revenue Agency) via a document detailing the individual interventions and the relative shares attributed to each condo owner. The document must be sent exclusively electronically.  <\/p>\n\n<p>Subsequently, the Revenue Agency will include the eligible deductions in the individual&#8217;s pre-filled 730 form.<\/p>\n\n<h2 class=\"\\&quot;wp-block-heading\\&quot; wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_can_benefit_from_condo_fee_tax_deductions\"><\/span>Who can benefit from condo fee tax deductions?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p>Property owners have the right to benefit from deductions on condo fees in proportion to the shares expressed in the millesimal tables. Even those who are self-employed and have a home office can deduct 50% of condo fees, utility bills, and rent, but only if they fall under the ordinary tax regime and not the flat-rate (forfettario) scheme. <\/p>\n\n<p>Benefits can be accessed once the expenses have been paid by the building manager, with payment completed within the year and by the deadline for filing the tax return. In general, it is possible to benefit from condo fee deductions over a period of ten years. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Did you know that condo fees can be tax-deductible? Read this article to learn about condo fee tax deductions and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":157661,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[280],"tags":[383,382],"class_list":["post-157660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-ed-events","tag-condo-fees","tag-tax-deductions"],"acf":[],"_links":{"self":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/157660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/comments?post=157660"}],"version-history":[{"count":0,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/posts\/157660\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/media\/157661"}],"wp:attachment":[{"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/media?parent=157660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/categories?post=157660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agenziadeltaimmobiliare.it\/en\/wp-json\/wp\/v2\/tags?post=157660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}