Ownership table and use tables: the differences

In a condominium there is not a single millesimi table, but a system of tables with different functions. The general ownership table measures the value of each unit and serves as the basis for most common expenses. Alongside it live the special or use tables, which allocate specific items according to the utility the asset offers to each owner. Confusing the two categories is one of the most frequent causes of wrong allocations and disputes at meetings.

The general ownership table

The general table, often called table A, expresses in thousandths (millesimi) the proportional value of each unit relative to the whole building. It is built from the real surface corrected with coefficients that account for floor, exposure, brightness and use. The sum of its thousandths is one thousand. This table is the basis for the conservation and enjoyment of undivided common parts referred to in Article 1123 paragraph 1 of the Civil Code, and it is also the parameter for calculating attendance and voting quorums at meetings.

The special or use tables

Use tables serve for expenses that the law does not split by pure ownership value, but by use or utility. They arise from Article 1123 paragraph 2, from Article 1124 for stairs and lift, and from Article 1126 for the roof terrace. Each table distributes one thousand thousandths with the parameter relevant to that service: floor height for stairs, volumes or consumption for heating, the served position for the lift. They are not a duplicate of the general table, but a distinct tool for a specific category of costs.

The main differences

• Function: the general one measures value, the use tables measure the utility of a service.
• Calculation basis: general surface and coefficients versus service specific parameters.
• Scope: the general one covers undivided common expenses, the use tables the use based items.
• Legal basis: Article 1123 paragraph 1 for the general one, Articles 1123 paragraph 2, 1124 and 1126 for the use tables.
• Quorum: the general one also matters for meeting majorities, the use tables do not.

Which table for which expense

Correctly assigning each item to its table is the heart of an orderly statement. General conservation expenses for the common parts, such as administration, building insurance or structural maintenance, follow the ownership table. Expenses for stairs, lift, heating and water follow their respective use tables. A recurring mistake is splitting everything on the general table for convenience: doing so breaches the statutory criterion and exposes the management to challenge.

Legal tables and agreed tables

A further distinction concerns the origin of the table. Tables that apply the statutory criteria are legal tables and can be approved or corrected by majority, under the principle of the Joint Chambers of the Court of Cassation no. 18477 of 2010. Agreed tables, instead, depart from the statutory criteria, for example by exempting an owner or adopting shares different from the statutory ones, and require unanimity because they affect the rights of individuals. Knowing whether a table is legal or agreed determines the majorities needed to change it.

Why keep them separate in the software

Managing the ownership table and the use tables separately makes the statement transparent and verifiable: every owner sees on what basis each item was allocated. The separation is also a protection for the administrator, who can show they applied the correct criterion for each category of expense. Conversely, a setup that flattens everything onto a single table hides errors and complicates disputes, to the detriment of clarity.

Keeping several tables for the same condominium and linking each expense item to the right table is work that a good management tool automates. AmministraPro lets you define the general table and the use tables, associate the relevant expenses with each and produce a statement that complies with the criteria of Articles 1123, 1124 and 1126. The accounting features are described on /funzioni and the plans on /prezzi.