Superbonus for the minimum condominium with its own tax code, what rules for invoices and transfers?

For condominiums with fewer than eight owners in which there is no obligation to appoint an administrator, there is not even an obligation to request the tax code in order to take advantage of the deductions for building interventions. This principle also applies in the case of the Superbonus, as specified by the Revenue Agency with circular 24/2020. In the absence of the tax code, payments for interventions on common assets can be made by individual owners.