{"id":19161,"date":"2021-01-18T08:40:29","date_gmt":"2021-01-18T07:40:29","guid":{"rendered":"https:\/\/www.visureitalia.com\/smartfocus\/?p=19161"},"modified":"2026-04-22T10:49:21","modified_gmt":"2026-04-22T08:49:21","slug":"superbonus-110-compenso-amministratore-di-condominio","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/superbonus-110-compenso-amministratore-di-condominio\/","title":{"rendered":"Superbonus 110 per cento e compenso all&#8217;amministratore di condominio"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">In fase di disbrigo pratiche per la richiesta del <strong>Superbonus 110<\/strong> per cento la figura dell\u2019amministratore di condominio ricopre un ruolo importante. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 <strong>l\u2019amministratore di condominio<\/strong> infatti a dover espletare le pratiche relative al Superbonus 110 e in tanti si interrogano sul quesito relativo alle detrazioni fiscali.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8220;E&#8217; vero che il <a href=\"https:\/\/www.visureitalia.com\/smartfocus\/2-modi-per-determinare-compenso-dell-amministratore-condominiale\/\">compenso pagato all&#8217;amministratore del condominio<\/a> per espletare le pratiche burocratiche legate al <strong>superbonus 110<\/strong> non pu\u00f2 essere portato in detrazione?&#8221;.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 questa la domanda, da un milione di dollari, che in tanti ci avete rivolto in queste settimane. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Una domanda che \u00e8 sicuramente tra le pi\u00f9 gettonate, tanto \u00e8 vero che la stessa Agenzia delle Entrate ha ritenute pubblicare dei chiarimenti su un recentissimo articolo apparso sulle pagine di Fisco Oggi, rivista ufficiale delle Entrate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Compenso dell\u2019amministratore di condominio e pratiche burocratiche legate al superbonus 110 per cento: chiarimenti definitivi dall\u2019Agenzia delle Entrate.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il ragionamento delle Entrate \u00e8 partito da una precisa domanda fatta da una contribuente che ha interrogato l\u2019agenzia sulla possibilit\u00e0 o meno di portare in detrazione il <strong>compenso pagato all&#8217;amministratore del condominio<\/strong> per espletare le pratiche relativa al <strong>Superbonus 110<\/strong>&#8220;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La risposta \u00e8 di quelle che promettono di alimentare polemiche su un terreno gi\u00e0 ampiamente dibattuto. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Secondo l\u2019Agenzia delle Entrate &#8220;<em>analogamente a quanto previsto per le detrazioni delle spese sostenute per gli <strong>interventi di ristrutturazione edilizia<\/strong> e di riqualificazione energetica degli edifici, confermiamo che anche per il superbonus del 110 per cento la detrazione fiscale relativa agli altri eventuali costi spetta solo se questi costipossono essere considerati come strettamente collegati alla realizzazione dei lavori agevolati<\/em>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gli unici compensi che possono essere portati in detrazioni quindi, ha ribadito l\u2019Agenzia delle Entrate, sono quelli che possono essere considerati come collegati ai lavori da eseguire e carte alla mano il compenso straordinario che un condominio dovesse riconoscere all\u2019amministratore di condominio che svolge l\u2019incarico di espletare le pratiche relative al Superbonus del 110 % NON rientra tra questa tipologia di spese.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il compenso riconosciuto all\u2019amministratore di condominio, secondo la ricostruzione degli uffici delle Entrate, non sarebbe un costo strettamente correlato agli interventi che danno diritto alla detrazione. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tale costo sarebbe quindi escluso dalla possibilit\u00e0 di detrazione in quanto considerato come semplice e comune attivit\u00e0 professionale quotidiana di un <strong>amministratore di condominio<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le pratiche da svolgere per la richiesta del <strong>superbonus<\/strong> rientrerebbero infatti tra i normali adempimenti amministrativi tipici che un amministrazione condominiale deve svolgere, e la remunerazione sarebbe quindi la stessa che viene corrisposta al professionista per le spese generali di amministrazione condominiale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fonte: <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\" target=\"_blank\" rel=\"noreferrer noopener\">Agenzia delle Entrate<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In fase di disbrigo pratiche per la richiesta del Superbonus 110 per cento la figura dell\u2019amministratore di condominio ricopre un ruolo importante. \u00c9 l\u2019amministratore di condominio infatti a dover espletare le pratiche relative al Superbonus 110 e in tanti si interrogano sul quesito relativo alle detrazioni fiscali. &#8220;E&#8217; vero che il compenso pagato all&#8217;amministratore del [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":19163,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[2173,833],"tags":[25,2214],"class_list":["post-19161","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-condominio","category-news","tag-condominio","tag-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Superbonus 110 e compenso dell&#039;amministratore di condominio<\/title>\n<meta name=\"description\" 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