Income from condominium property must be included in the 730/2022 model when the share for each real estate unit exceeds the figure of 25.82 euros. The indications to be followed in the instructions of the Revenue Agency for the compilation.
Model 730/2022: when to enter i income from condominium ownership? It is necessary to declare them when the quote for each real estate unit exceeds the figure of 25.82 euros.
These are the instructions that condominiums must follow, for example, forgoalkeeper accommodation or for a common deposit.
FromRevenue Agency the indications to follow and the instructions to check if the established threshold is exceeded.
Model 730/2022: when to insert income from condominium property? The threshold to be respected
Also there share of income charged to individual taxpayers for the concierge rooms, for the porter’s home, for warehouses must be included in the tax return, but only if it exceeds the threshold of 25.82 euros.
To turn the spotlight on the topic is the owner of an apartment who turns to the online magazine ofRevenue Agency Tax Today to know the rules to apply.
Since in his condominium there is a service room that all condominiums can use as a deposit, the administrator has provided all homeowners with the certification with the thousandth share of ownership and the cadastral income.
And it is these two elements to take into consideration to verify if it is necessary to insert the income from condominium ownership in the 730/2022 model.
Income from condominium ownership: in the 730/2022 model only over the threshold of 25.82 euros
The data must be declared when the share of the annuity attributed to the individual taxpayer exceeds i 25.82 euros. To know its value it is necessary to relate the total value of the annuity and thousandths of ownership for each real estate unit.
To clarify how to proceed are the instructions for model 730/2022 relating to panel B which must be used by the following taxpayers:
- owners of buildings located in the Italian State that are or must be registered in the land register of buildings as having an income;
- holders of usufruct or other real right on buildings located in the territory of the Italian State that are or must be registered in the land registry buildings with attribution of annuity;
- owners of properties which, according to the laws in force, cannot be considered rural;
- shareholders of simple companies and companies similar to them, which produce income from buildings.
Among the various special cases in evidence, to be considered in the compilation, there are also i income from condominium properties which, if over the established threshold, must be entered like the other digits in the section I of part B and in particular in lines from B1 to B6.
Finally, it should be specified that instead shops and other properties leased by the condominium they must always be indicated in the declaration, regardless of their value.