Fondo cassa condominiale

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L’assemblea condominiale può decidere a maggioranza l’istituzione di un fondo cassa per fronteggiare determinate spese
L’art. 1135, punto 4) c.c. prevede un “fondo speciale” inerente alle deliberazioni di opere straordinarie, con la funzione di accantonare delle somme di denaro in vista di determinate spese deliberate dall’assemblea.
Mutuando il termine dalla materia finanziaria, si può affermare che si tratta di un “fondo vincolato”. L’assemblea, infatti, non può decidere l’istituzione di tale fondo senza una specifica e attuale destinazione, né l’amministratore può disporre delle somme confluite nel fondo in modo non conforme alla loro precisa destinazione.
Resta inteso che ciò è valido relativamente all’assemblea che vota a maggioranza (secondo il quorum richiesto dall’art. 1136, 2 comma c.c., per le deliberazioni che concernono le opere straordinarie o di notevole entità) poiché ove deliberato da tutti i condomini all’unanimità o previsto nel regolamento contrattuale, l’assise condominiale può stabilire l’istituzione di un fondo comune per i più disparati capitoli di spesa.
L’obbligatorietà del fondo speciale
Con la riforma del condominio, il fondo speciale per far fronte a interventi di manutenzione straordinaria da facoltà è diventato obbligo. Difatti, l’art. 13 della l. n. 220/2012 ha sostituito il punto 4) dell’art. 1135 c.c. disponendo che l’assemblea dei condomini provvede “alle opere di manutenzione straordinaria e alle innovazioni, costituendo obbligatoriamente un fondo speciale”.
Le ragioni dell’obbligatorietà della costituzione del fondo speciale vengono ravvisate, innanzitutto, nella predisposizione di una provvista di denaro sufficiente per garantire all’assemblea di poter sostenere la realizzazione di opere di manutenzione straordinaria e/o di innovazioni – secondo le cadenze temporali deliberate, con un pacifico riparto delle spese tra i condomini, riducendo, in tal modo, sensibilmente i vizi di legittimità delle delibere – oltre che nel rafforzamento della garanzia per coloro che sono chiamati a realizzare tali opere, di un’apposita somma vincolata e destinata a soddisfare le loro pretese creditorie.
La previsione, inoltre, va raccordata alla ratio, analoga agli obblighi previsti dal legislatore della riforma per l’amministratore, di una contabilità separata ed evidente, dalle cui risultanze possano ricavarsi tutti i movimenti patrimoniali, in entrata e in uscita, del condominio.
La specialità e la straordinarietà del fondo
La specialità del fondo di cui al punto 4) del novellato art. 1135 c.c. consiste nel fatto che lo stesso potrà essere utilizzato solo per la destinazione che gli è stata preventivamente e obbligatoriamente impressa dall’assemblea dei condomini.
Il fondo, inoltre, va istituito solo per le specifiche opere di manutenzione straordinaria e per le innovazioni, deliberate dall’assemblea, intendendo per tali, gli interventi che esulano dalla normalità o dall’abitualità o comunque di notevole entità da eseguirsi sui beni e sugli impianti comuni, con il fine di conservarne nel tempo, ricostruirne o innovarne, la struttura, e non già relativi ad opere future non ancora determinate o non determinabili.
L’ammontare
Il fondo speciale, per espressa previsione codicistica, dovrà essere di importo pari all’ammontare dei lavori da eseguire; ovvero, “se i lavori devono essere eseguiti in base a un contratto che ne prevede il pagamento graduale in funzione del loro progressivo stato di avanzamento, il fondo può essere costituito in relazione ai singoli pagamenti dovuti”.
In ogni caso, questa particolare forma di accantonamento sarà rappresentata da un’aggiunta proporzionale alle quote millesimali versate da ogni condomino salva, naturalmente, ogni diversa convenzione.
I fondi disponibili e le eventuali riserve devono comunque risultare nel rendiconto annuale, espressi in modo da consentirne l’immediata verifica, unitamente alle altre voci di entrata e di uscita relative alla situazione patrimoniale del condominio, come disposto dal nuovo art. 1130-bis (introdotto dalla l. n. 220/2012).
Il fondo morosi
La riforma non ha espressamente previsto la possibilità di costituire un fondo cassa per far fronte ai problemi di liquidità determinati dal mancato pagamento delle quote da parte dei condomini morosi. Tuttavia, l’istituzione di un fondo ad hoc, c.d. “fondo morosi”, pur costituendo una questione dibattuta e fonte di controversie tra i condomini in regola con i pagamenti, costretti ad esborsi ulteriori per sopperire alla situazione provocata dai mancati versamenti di altri, è ritenuta legittima dalla giurisprudenza e trova applicazione nella pratica.
Si tratta in ogni caso di un fondo straordinario destinato a far fronte alla procedura per il recupero dei crediti, cui l’amministratore è tenuto per la riscossione forzosa delle somme dovute, ex art. 63 disp. att. c.c., e che rappresenta una sorta di prestito che verrà restituito nel caso di recupero di quanto dovuto dal debitore moroso.
A causa del “sacrificio” che il fondo rappresenta per i condomini virtuosi, chiamati a partecipare alle spese condominiali in misura non proporzionale al valore delle rispettive proprietà come previsto dall’art. 1123 c.c., si ritiene esso debba essere approvato dall’unanimità di tutti i condomini. Sul punto, tuttavia, la giurisprudenza, formatasi in materia prima della riforma, ha ritenuto legittima la delibera approvata con il voto della sola maggioranza nei casi di effettiva e dimostrabile urgenza (ovvero nel caso in cui i creditori del condominio avessero esercitato azione esecutiva in danno delle parti comuni dell’edificio) (Cass. n. 13631/2001). Con la riforma, invece, il novellato art. 63 disp. att. c.c. prevedendo che “i creditori non possono agire nei confronti degli obbligati in regola con i pagamenti, se non dopo l’escussione degli altri condomini”, sembra escludere l’ipotesi eccezionale sopra descritta, con la conseguenza che il fondo va deliberato con il consenso dell’unanimità di tutti i condomini.
L’uso del residuo attivo della gestione
Quando la gestione annuale del condomino si conclude con un residuo attivo, spetta all’assemblea decidere la destinazione del denaro rimasto in eccedenza.
I condomini possono liberamente decidere di ridistribuire tra di loro il residuo in ragione dei rispettivi millesimi oppure di destinarlo all’istituzione di un fondo cassa per le opere di manutenzione ordinaria previste nella gestione successiva.
L’art. 1135, n. 3), c.c. prevede espressamente che l’assemblea dei condomini provveda “all’impiego del residuo attivo della gestione”, intendendo per residuo, appunto, una piccola frazione residuale della gestione e non già una somma importante.
La norma, chiamando l’assemblea a deciderne la destinazione, lascia pacificamente intendere la piena discrezionalità della stessa di disporre delle somme residue appartenenti alla collettività condominiale e non ai singoli condomini, per cui si ritiene che la maggioranza possa decidere di destinare tali somme ad un determinato fine, come l’istituzione di un fondo cassa per le spese di ordinaria manutenzione e conservazione dei beni comuni.

(fonte sole 24 ore)

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