Where does this come from, and when was it checked?

The quotation is from Art. 1130-bis, comma 1, c.c., at the official source linked on this page. It was last checked against that source on September 2, 2026.

Legal reference

Reporting to owners: what the manager or board must report in Italy

Short answer

The administrator must draw up the annual rendiconto and convene the assembly to approve it within 180 days. The rendiconto holds the income and expenditure items and the other data on the condominium's financial position, funds and reserves, set out so they can be checked at once, in three parts: a register of accounts, a financial summary and a short explanatory note.

What the law says

Original wording of the law (Italian). The summary and the notes around it are ours.

Il rendiconto condominiale contiene le voci di entrata e di uscita ed ogni altro dato inerente alla situazione patrimoniale del condominio, ai fondi disponibili ed alle eventuali riserve, che devono essere espressi in modo da consentire l'immediata verifica. Si compone di un registro di contabilità, di un riepilogo finanziario, nonché di una nota sintetica esplicativa della gestione con l'indicazione anche dei rapporti in corso e delle questioni pendenti.

Provision: Art. 1130-bis, comma 1, c.c. · Official text

Last verified: September 2, 2026

Also relevant

10) redigere il rendiconto condominiale annuale della gestione e convocare l'assemblea per la relativa approvazione entro centottanta giorni.

Provision: Art. 1130, n. 10, c.c. · Official text

I condomini e i titolari di diritti reali o di godimento sulle unità immobiliari possono prendere visione dei documenti giustificativi di spesa in ogni tempo ed estrarne copia a proprie spese. Le scritture e i documenti giustificativi devono essere conservati per dieci anni dalla data della relativa registrazione.

Provision: Art. 1130-bis, comma 2, c.c. · Official text

3) all'approvazione del rendiconto annuale dell'amministratore e all'impiego del residuo attivo della gestione;

Provision: Art. 1135, n. 3, c.c. · Official text

What this means in practice

The text does not say from when the 180 days run. The assembly approves the rendiconto and decides how the surplus of the management is used (art. 1135, no. 3). Owners may see the supporting documents of expenditure at any time and take copies, and the records and documents are kept for ten years. The Code sets no model and does not use the words bilancio or consuntivo: those are terms of practice.

General information, not legal advice. Check with a lawyer in Italy before relying on it, and read your building's own documents: they can change how a rule applies.

Where Unitify fits

The free reports tool turns a spreadsheet, an export or pasted text into a report page with a share link, covering income, expenses, debt, requests and work done. It is free and needs no signup. It does not replace the report or form that the law above requires: what must be reported, to whom and by when comes from the law and from your own rules.

The free reports tool

Questions and answers

What must the manager or board report to owners in Italy?: The administrator must draw up the annual rendiconto and convene the assembly to approve it within 180 days. The rendiconto holds the income and expenditure items and the other data on the condominium's financial position, funds and reserves, set out so they can be checked at once, in three parts: a register of accounts, a financial summary and a short explanatory note.
Where does this come from, and when was it checked?: The quotation is from Art. 1130-bis, comma 1, c.c., at the official source linked on this page. It was last checked against that source on September 2, 2026.

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