Maintenance fees on real estate leased 
Generally in leases of real property is expected that the cost of minor maintenance are charged to the tenant, while all the others usually are borne by the landlord.
However, the parties may agree to charge the landlord also costs of course.
From an accounting standpoint must make a clear distinction between ordinary expenses Extraordinary.
ordinary expenses are all those wheels and on small repairs, replacement of worn parts, painting of rooms, ect. There are costs in the budget that are classified by type. If the company makes use of contracts, the cost included within the item B.7 of income (service costs). If use is maintained with the help of the internal structures, the cost is classified by nature and, therefore, costs for materials flow into B.6 of income (costs for raw materials, cc.), In B8 (costs for Use of property interests), the cost of staff devoted exclusively the maintenance or staff in that business at a time B.9 flow into the income statement (personnel costs), any other costs in B.14 (Other operating expenses).
The costs of maintenance are those that result in a significant and tangible increase in productivity, safety and life of the asset. If they were paid for their goods, the costs should be capitalized as an increase in the value of the assets to which they refer (capitalization in the balance sheet) and, therefore, would be written off in conjunction with the cost of the item being maintained. This, provided that the contract is not expected something different.
If the costs are borne by the user, provided it is not budgeted to operate on an asset capitalization, maintenance and repair expenses related to outstanding third-party assets should be capitalized according to the rules under the Accounting Standard No Accounting Standard No. 16 and 24.
capitalization is:
- tangible assets, when the door to perform maintenance improvements identified and separated from the asset to which they relate to the term of the contract. In these cases charges are included in the specific category of immobilization. In sostanza, si rileva un vero e proprio bene che sarà trattato come tale. Classico è l’esempio degli impianti di condizionamento;
- tra le immobilizzazioni immateriali (o meglio tra le spese pluriennali), nel momento in cui migliorie non sono autonomamente identificabili né separabili al termine del contratto. Può essere il caso ad esempio del rifacimento del tetto posto a carico del locatario nel contratto di locazione di un immobile. Circa l’esposizione in bilancio, la classificazione delle spese straordinarie avviene, in base al principio contabile OIC n. 24, alla voce B.I.7 “Altre immobilizzazioni immateriali” di Stato patrimoniale.
Esiste tuttavia, a different interpretation that finds its foundation in the rule of conduct No 119 of the 1993 Association of Chartered Accountants (ADC). Under this rule, extraordinary expenses are classified under BI1 "costs and expansion."
The effects of either method are not neutral.
ADC Following the orientation, the classification among the "costs and expansion" requires that they meet the rules imposed by the Civil Code for this entry:
- depreciation must be made within a period not more than 5 years;
- prohibiting the distribution of dividends if profits and reserves in these financial statements do not cover the residual value to be depreciated.
If you use the classification given by the accounting, the long-term expenses should be amortized over a period equal to the lesser of the utility costs the same and that the right of use of the property interests (residual term of the lease) taking account of any period of renewal of the contract, whether on the will of the conductor.
IRES purposes, for routine maintenance costs in the Income Tax Code lacks a specific provision because, in the case of goods not owned, does not apply the rules in art. 102, c. 6, Income Tax Code. Therefore, for routine maintenance on third party assets are fully deductible in the exercise of jurisdiction as also confirmed by MRI 9 / 543 of 8.2.1979.
For extraordinary maintenance costs of leasehold, it lacks a specific provision in the Income Tax Code. The tax authority on several occasions, stated that for tax purposes subject to the same criteria adopted for statutory depreciation. In the case of classification BI7, reference should be art. 108, c. 3, Income Tax Code, providing for the deduction "in the quota of the cost (depreciation) to each exercise. In this sense Res. N. 9 / 2980 of 10/7/1982 and Circ. 27 / E, 05/31/2006.
IRAP There are no special restrictions for the deduction. The tax deductibility of expenses follows the rules of cost allocation in the budget. In short: if the costs are amortized, the amortization of the budget is deductible, if the costs are charged to income, the cost is deductible.
