Reporting Condominium Expenses to the Agenzia delle Entrate and Quadro AC: Two Different Filings

Anyone searching "quadro AC amministratore di condominio" or "comunicazione spese condominiali Agenzia delle Entrate" (reporting condominium expenses to the tax agency) often finds the two run together. They are two separate filings, with different legal bases and different purposes: one is an electronic communication sent on its own, the other is a section inside the administrator's own income-tax return. Keeping them apart avoids mistakes that cost time, not just money.

The 16 March communication: spending on the common parts

Each year, by 16 March, the amministratore di condominio (the condominium administrator) electronically sends the Agenzia delle Entrate (Italy's tax agency) the prior year's data on the condominium's spending on building-renovation and energy-efficiency work on the common parts of residential buildings, plus the purchase of furniture and large appliances for those renovated common areas. The filing also states each owner's (condòmino's) share of that spending.

This filing runs through Entratel or Fisconline, the Agency's telematic services, using the control and preparation software the Agency provides free. Its purpose is to feed the data into each owner's pre-filled tax return, so their deductible share already shows up filled in.

It is not due where, for all the year's spending on the common parts, every owner chose to assign the credit or take a discount on the invoice instead of claiming the deduction directly.

16 March is the deadline currently in force for the 2026 filing, not a date fixed immovably by law. It has been extended in past years (to 4 April for the 2024 filing, to 31 March for the 2022 one), so it is worth checking each year whether anything has changed before assuming the date.

Quadro AC: a different filing, in the administrator's own return

Quadro AC is something else entirely: it is a section of the personal income tax return of the administrator in office on 31 December. There, the administrator reports the condominium's identifying data and the year's list of suppliers the condominium purchased goods or services from, with the total amount per supplier, whenever it exceeds €258.23 for the year. Water, electricity and gas supplies are excluded, as are payments subject to withholding tax.

This duty applies even to a condominio with no more than eight condòmini. It is a filing about the condominium's suppliers, not about individual owners' renovation spending: two filings, two different data sets, prepared separately even when they cover the same condominio in the same year.

The practical part: keeping the data ready all year

Both filings are simple when the data is already organized by the time the deadline arrives, and a scramble through invoices when it is not. The 16 March communication needs, expense by expense on the common parts, which share belongs to which owner. Quadro AC needs a list of the condominium's suppliers with the total spent at each one over the year, already stripped of the excluded categories.

Keeping both of those data sets current as part of normal operations, condominio by condominio and supplier by supplier, turns the March export into a report that prints, not a reconstruction done under deadline pressure.

What Unitify does, and does not do

Unitify keeps each condominio's accounts with spending broken down per owner, and a supplier list with running annual totals, and exports both in a format ready for the administrator. It does not file the communication with the Agenzia delle Entrate on the administrator's behalf, has no integration with Entratel or Fisconline, and does not generate quadro AC: that part stays, as the law requires, the administrator's own filing through the Agency's official channels.

If your studio prepares both filings condominio by condominio, book a demo to see how Unitify keeps the data ready throughout the year.