Ancillary Charges: Splitting Costs Landlord vs Tenant
In a rental, the tenant pays the ancillary charges tied to the use of services, while the owner bears extraordinary and structural expenses. Here is how the allocation table between landlord and tenant works and which items fall to each.
In this guide
In rented properties, condominium expenses are divided between owner and tenant according to a simple principle: the ancillary charges tied to the use and operation of services fall to the tenant, while extraordinary and structural expenses remain with the landlord. This split is grounded in Law 392/1978 and is detailed by the so-called ancillary-charges table, a reference schedule that lists item by item who pays what. Knowing it prevents disputes and lets the manager correctly indicate the shares in the condominium statement.
The Principle: Ordinary to the Tenant, Extraordinary to the Landlord
The general rule distinguishes between ordinary maintenance, which concerns the current operation and preservation of assets, and extraordinary maintenance, which concerns renovation, replacement or improvement works. Ordinary expenses and consumption, which the tenant directly enjoys, fall to them. Extraordinary expenses, which increase the value or lifespan of the asset, remain with the owner, who benefits from the improvement of their property. In short, the tenant pays for what they consume and use, the landlord for what they invest in the asset.
What the Tenant Pays
As a rule, the tenant is responsible for the current operating costs of the common services. The ancillary-charges table lists them by area, from the elevator to heating, from the concierge to the common parts. The typical items charged to the tenant are the following.
- Energy consumption, driving power and minor maintenance of the elevator
- Fuel and ordinary maintenance of the central heating system
- Cleaning, lighting and small repairs of stairs and common parts
- The legally provided share of the concierge's pay, and the water and energy costs of the porter's lodge
- Ordinary maintenance of the garden and common green areas
What the Owner Pays
The landlord retains the expenses that affect the structure and value of the asset, along with the replacement of systems. These are expenses that do not depend on daily use but on the long-term preservation of the property.
- Installation and replacement of the elevator and technological systems
- Rebuilding or replacing the boiler and major works on the heating system
- Extraordinary works on the roof, façades, masonry and load-bearing structures
- Regulatory upgrades and bringing systems into compliance
- The manager's fee and extraordinary expenses approved by the owners' meeting
How the Table Is Applied in Practice
The ancillary-charges table is not a law in the strict sense, but a reference document drawn up by property and tenant associations and cited in contracts. Where a lease is in place, the owner who receives the condominium allocation from the manager extracts the items falling to the tenant and charges them only the ancillary charges due. It is good practice to attach the table to the contract and give the tenant the annual breakdown of expenses, which the tenant is entitled to check, being able to request the specific listing of the items charged.
Deadlines and Verification of Expenses
The tenant must pay the ancillary charges within a reasonable time from the request and is entitled to obtain the allocation criteria. Law 392/1978 grants the tenant the right to inspect the supporting documents for the charges. For this reason it is essential that landlord and manager keep the analytical allocation, clearly distinguishing ordinary items from extraordinary ones, so as to respond to any verification requests.
Simplifying the Owner-Tenant Split
Distinguishing ancillary charges from the overall allocation is delicate work, especially in condominiums with many rented units. Management software such as AmministraPro lets you mark items as ordinary or extraordinary and generate a separate schedule for owner and tenant, so each party sees only what pertains to them. The features for managing rented units are described on the /funzioni page, while the plans for managers and firms are on /prezzi.
Manage your buildings with AmministraPro
Accounting, meetings, communications and AI in one Italian software, compliant with UNI 10801 and GDPR.
Written by the AmministraPro Editorial Team
The AmministraPro editorial team closely follows condominium law, accounting and digital tools for administrators and property firms.
Related reading
The Manager's Certificate on Payments at the Deed
Before buying or selling a home, the manager's certificate on the state of payments and pending litigation is useful. Here is what Article 1130 no. 9 of the Italian Civil Code says, how to request it and why it protects seller, buyer and notary.
ReadSelling or renting a garage box separately in a condominium
Can a box be sold or rented apart from the apartment? It depends on the appurtenance link and any statutory constraints. Here is what is possible and what precautions to take.
ReadCondominium Regulation Fines: Penalties and Behaviour
The regulation can provide fines for those who break the common rules. Article 70 of the implementing provisions of the Italian Civil Code sets the amounts and conditions: here is how condominium penalties work.
Read