Allocating condominium expenses: criteria, tables and examples

Allocating condominium expenses is the process by which the costs of common parts and services are divided among the owners. It is not a discretionary choice of the administrator: the criteria are set by articles 1123 and following of the Italian Civil Code and, unless otherwise agreed, they rest on the millesimal (thousandth) tables. Understanding how allocation works helps you read the financial statement and avoid disputes at the meeting.

The general criterion of article 1123 of the Civil Code

Article 1123, first paragraph, sets out the basic principle for allocating condominium expenses: the costs needed for the preservation and enjoyment of common parts, for the provision of services and for improvements approved by the majority are borne by the owners in proportion to the value of each unit. This value is expressed in thousandths and is the one found in the tables attached to the building regulation.

The proportional criterion applies whenever none of the exceptions provided by law or by the regulation occurs. It covers, for example, administration costs, building insurance and the maintenance of common structures such as the roof or the facades.

Exceptions: differentiated use and separate services

The second paragraph of article 1123 introduces a first exception: if a common item is intended to serve the owners to different degrees, the costs are shared in proportion to the use each owner can make of it. The third paragraph provides that, when a building has several staircases, courtyards, terraces or systems serving only some of the owners, the related costs fall only on the group that benefits from them.

These criteria prevent someone who does not use an asset from bearing its costs anyway. A ground-floor owner with no access to a raised courtyard, for instance, does not contribute to the costs of that courtyard if it serves only the upper apartments.

Stairs and lifts: article 1124

The costs for maintaining and replacing stairs and lifts have a dedicated rule in article 1124. The cost is split into two shares: half based on the thousandths of ownership and half in proportion to the floor height of each unit. In practice, those living on higher floors contribute more, because they use the stairs and lift over a greater distance.

The floor-height criterion applies to maintenance, reconstruction and replacement of stairs and lifts, not to ordinary running costs such as the electricity of the system.

Expenses between owner and tenant

When a unit is rented, some costs stay with the owner and others pass to the tenant. The split between the two follows the settled practice summarised in the accessory-charges tables: broadly, the tenant bears the costs of use and ordinary management, such as cleaning, consumption and small maintenance, while the owner keeps the extraordinary costs and those affecting the value of the property.

A practical allocation example

Imagine an ordinary stair-cleaning cost of one thousand euros in a building using a millesimal criterion for stairs. If a unit is worth 80 thousandths on the relevant table, its share is eighty euros. If instead the cost concerns replacing the lift, article 1124 applies: one part follows the thousandths of ownership and one part the floor height, so the top-floor apartment pays more than an identical one on the first floor.

1. Identify the nature of the cost: preservation, service or improvement.
2. Check whether it serves all owners or only a group.
3. Choose the correct table: general ownership, stairs, lift, heating.
4. Apply the thousandths and compute each owner's share.
5. Report the allocation in the financial statement and submit it to the meeting.

When allocation can differ from the thousandths

The legal allocation criteria can be waived by agreement. A building regulation of a contractual nature, or a resolution approved unanimously, may set criteria different from those of article 1123. A change to the allocation criteria decided by a simple majority is instead void, because it affects the ownership right of individuals. This is why it matters to distinguish a change of criterion, which needs everyone's consent, from a mere calculation error, which can be corrected.

The most frequent allocation mistakes

• Applying the general table to costs that have a dedicated table.
• Charging all owners for a service that serves only a group.
• Confusing ordinary and extraordinary costs in the relationship with the tenant.
• Changing the allocation criteria without the consent required by law.

Allocation with management software

Condominium management software applies the correct tables to each cost item and computes shares automatically, reducing manual errors and making the allocation transparent. AmministraPro handles several millesimal tables for the same building, applies the criteria of articles 1123 and 1124, and produces the allocation ready for the meeting, with the detail for each owner. You can see how it works on the features page or compare the plans in the pricing section.