Practical guide
How to set up the accounting of a supercondominium step by step
Setting up the accounting of a supercondominium means reconciling two seemingly opposite needs: managing the assets and services shared by several buildings in a unified way while keeping each building's position separate and clear. Article 1117 bis of the Italian Civil Code extends condominium rules to these arrangements, so the reporting obligations of Article 1130 bis also apply. The key is to build a clear accounting structure from the outset: a chart of accounts dedicated to common expenses only, distinct ledgers per building and transparent allocation criteria. This guide sets out the practical steps to do it without ambiguity.
Step 1: separate common expenses from each building's expenses
The first step is conceptual before it is technical. A supercondominium involves two levels of expense: those relating to assets or services shared by all buildings, such as a central heating system, a shared courtyard, a green area or the concierge service, and those that remain specific to a single building, such as the maintenance of internal stairs or a building's own lift. Only the former belong in the supercondominium's accounting.
Confusing the two levels is the most common mistake and the one that causes the worst disputes. Before opening any ledger, it is worth drawing up a strict list of the assets and services that are genuinely common, anchored to the title deeds and the regulations, so you know exactly which costs will flow through the supercondominium's accounting.
Step 2: build a dedicated chart of accounts
Supercondominium accounting requires its own chart of accounts, separate from those of the individual buildings. It should be organised by category of common expense, so that every item can be traced to a specific asset or service and to a consistent allocation criterion.
- One account for each relevant common service, for example central heating, electricity for common areas, cleaning, green area maintenance and concierge
- Separate accounts for ordinary management and for any extraordinary works, so that current charges are not mixed with the instalments for works
- A dedicated account for any funds, such as the common cash reserve or the special fund for works required by Article 1135 of the Italian Civil Code for extraordinary maintenance
- Items for receivables from the individual buildings and payables to common suppliers, so each participant's position can be read at a glance
Step 3: open a separate ledger for each building
In a supercondominium the parties obliged towards the common management are primarily the individual buildings, which then allocate the amounts internally among their own owners. It is therefore useful to set up accounting that keeps each building's position separate: how much it has paid, how much it owes and how its share of the various services is composed.
This separation is essential when the buildings do not all share the same services. One building might take part in the central heating but not the concierge, another the opposite. Keeping a ledger per building makes it possible to apply only the costs that concern each one, avoiding forced allocations and legitimate complaints.
Step 4: define allocation criteria and tables
Common expenses are allocated according to the criteria of Article 1123 of the Italian Civil Code: in proportion to property value for general expenses, and by use for services that each participant uses differently. In a supercondominium this translates into supercondominium thousandths (millesimi) tables, which measure the weight of each building on the shared assets and services, distinct from the internal tables of each building.
For services measurable by consumption, such as heating, specific criteria apply, including those recalled by the UNI 10200 standard for heat metering. Defining these criteria before starting management avoids having to redo the calculations mid-year.
Step 5: close the year with a readable report
The supercondominium too must prepare the annual report under Article 1130 bis, with an accounting register, a financial summary and an explanatory note. The report must clearly show the common expenses incurred, the allocation among the buildings and the cash position, allowing each building to verify its own share.
Digital accounting makes this step far simpler. With AmministraPro you can manage a supercondominium with separate views for each building, track payments and common expenses and produce the report in an orderly way: the accounting features are described on the /funzioni page, while the available plans are listed on /prezzi.
Frequently asked questions
Must the supercondominium keep accounting separate from that of the individual buildings?
Yes. Supercondominium management concerns only the assets and services common to several buildings, while each building's own expenses remain in the accounting of its respective condominium. Keeping the two levels distinct, with a dedicated chart of accounts and separate ledgers per building, is essential for correct allocation and to avoid disputes over shares. Confusion between common expenses and single-building expenses is the most common cause of errors in reports.
Is the supercondominium required to prepare the Article 1130 bis report?
Yes. Article 1117 bis of the Italian Civil Code extends condominium rules to arrangements with several buildings sharing common assets or services, so the annual reporting obligation under Article 1130 bis also applies. The report must include the accounting register, the financial summary and the explanatory note, and must clearly show the common expenses, the allocation among buildings and the cash position.
How are common expenses allocated among the buildings of a supercondominium?
The criteria of Article 1123 of the Italian Civil Code apply: general expenses in proportion to property value, services according to the use each building makes of them. In practice this requires supercondominium thousandths (millesimi) tables, which measure the weight of each building on the shared assets, distinct from each building's internal tables. For measurable consumption, such as heating, consumption-based criteria are used, also under the UNI 10200 standard.
What happens if a building does not take part in all common services?
Each building must be charged only the cost of the services it actually uses, following the use-based criterion recalled by Article 1123 paragraph 2. This is why it helps to open a separate ledger for each building, allowing only the relevant items to be charged to each. A uniform allocation forced onto services not shared by all exposes the management to legitimate complaints and possible challenges to the allocation resolutions.
Do I need software to manage the accounting of a supercondominium?
It is not mandatory, but with several buildings, several services and differentiated allocations, manual management with spreadsheets quickly becomes a source of errors. Management software such as AmministraPro lets you keep separate views for each building within a single supercondominium, track common expenses and payments and generate orderly reports. The features are described on the /funzioni page and the plans on /prezzi.
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