Ristrutturazioni in condominio senza comunicazione

Ristrutturazioni in condominio senza comunicazione

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I lavori di ristrutturazione effettuati su parti comuni del condominio per i quali la banca ha operato una ritenuta alla fonte in sede di pagamento non vanno indicati in dichiarazione dei redditi da parte dell’amministratore: la precisazione è fornita dall’Agenzia delle Entrate, con Risoluzione 67/2018, che fornisce chiarimenti anche in risposta ai dubbi formulati dagli operatori sull’applicazione delle comunicazioni all’anagrafe tributaria da parte degli amministratori di condominio.Il riferimento legislativo è l’articolo 7, comma 9, del Dpr 605/1973, che prevede la comunicazione annuale al Fisco dell’ammontare dei beni e servizi acquistati dal condominio, con i dati identificativi dei relativi fornitori.

In base al decreto attuativo delle Finanze del 12 novembre 1998, sono escluse dalla comunicazione una serie di operazioni: forniture di acqua, energia elettrica e gas, servizi che hanno comportato…….(contunua)

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