Leasing the porter's flat and common rooms of a building

When the concierge service is abolished, the flat assigned to the porter remains a common good, often unused. Many buildings choose to put it to income with a lease, turning a maintenance cost into revenue that reduces common expenses. The operation is legitimate but requires a meeting resolution with the correct majorities, a written contract, the split of the fee among owners and the correct tax handling of the income. Let us look at every step.

The porter's flat is a common good

The flat assigned to the porter is among the common parts listed in Article 1117 of the Italian Civil Code, being a room intended for the common service. Once the service is abolished, the good does not lose its common nature: it continues to belong to all the owners in proportion to their thousandths (millesimi). To change its use and lease it, a decision of the owners' meeting is needed, because it affects the use of a collective good. It must also be checked that the regulation contains no use constraints and that, if the room is registered in a certain category, the leasing use is compatible with planning and cadastral rules.

The resolution and the majorities

Leasing a common room is an act of managing the collective good within the powers of the meeting. For a contract of no more than nine years, the simple majority required by Article 1136, second paragraph, of the Italian Civil Code is generally sufficient. For an ultra-nine-year lease, however, it is an act exceeding ordinary administration that requires unanimity, following the principles of Article 1108 recalled by Article 1139. If the choice between leasing or assigning the room to direct use by owners is concrete, case law tends to require a wider majority or unanimity, because the decision affects the enjoyment of the good.

The lease contract

The contract must be in writing and registered. Since the landlord is the condominium, the contract is signed by the administrator by virtue of the resolution, which must be attached or referenced. The intended use of the room, the duration, the fee and its adjustment, the security deposit, the split of charges and maintenance liability must all be defined carefully. It is essential that the use granted is consistent with the cadastral category and the regulations: leasing as a dwelling a room that is not habitable, or as a commercial activity a space lacking the requirements, exposes to nullity and penalties.

• meeting resolution with the correct majority for the chosen duration
• written and registered contract, signed by the administrator
• check of the cadastral category and planning compatibility of the use
• condominium bank account as the only channel for collecting the fee
• pro rata statement to owners for the tax return

Splitting the fee

The fee collected belongs to all the owners in proportion to their general ownership thousandths, under Article 1123 of the Italian Civil Code. The meeting can decide to credit the shares directly or, more often, to use the income to reduce the common expenses of the year, easing the condominium bills. In any case the income must pass through the condominium bank account and appear transparently in the report and the explanatory note. Off-account handling or undocumented offsetting are among the most challenged irregularities.

The tax regime of the income

Since it is the lease of a registered common property, the fee is building income that each owner declares for their thousandths share, together with the proportional cadastral value, in the property section. The condominium does not pay the tax: tax transparency applies. The administrator must give each owner the statement with the share of fee collected during the calendar year. The sum of the statements must match the amount recorded in the accounts. Any application of optional regimes must be assessed with a tax professional, case by case.

The link with saved costs

Putting the porter's flat to income often accompanies the abolition of the service: it is advisable for the meeting to decide the new use and the split of benefits in a coordinated way. The saving on the concierge cost and the lease income must be clearly represented in the budget and the report, so owners perceive the overall effect. Good advance communication reduces conflict and makes the resolution more robust, even in the event of later challenges.

Managing a condominium lease means connecting the resolution, the contract, the collections and the taxation in a single orderly flow. With AmministraPro the administrator records the contract, reconciles the fee with the bank account, uses it to reduce expenses in the report and produces the pro rata statement for each owner. The features are described on /funzioni and the plans for the firm on /prezzi.