Practical guide
How to read the condominium expense allocation
The expense allocation is the part of the financial statement every owner looks at first, because it says how much they have to pay. Yet it is also the most misunderstood: the thousandths (millesimi) columns, the different allocation criteria and the period-based charges discourage anyone unfamiliar with accounting. Reading the allocation does not require special technical skills, only the right method: understanding which thousandths table applies to each item, how the total expense is divided among the units, and how the final charged share is reached. This guide explains how to move through the table and how to check that the figures add up.
The structure of an allocation table
A well-made allocation has a column structure that starts from the expense item and arrives at the individual share. The typical columns are: expense description, total amount, thousandths table applied, thousandths value of the single unit, resulting share. At the bottom, a summary per owner adds up all the shares from the different items.
Each row represents an expense or a homogeneous group of expenses allocated with the same criterion. Reading the allocation means following a row from left to right: you start from the total expense, identify which table divides it, read your own thousandths value and check that the share is consistent with the proportion.
What thousandths are and how to read them
Thousandths (millesimi) express the proportional value of each unit relative to the whole building, on a base of one thousand. If your unit has 45 thousandths in a given table, it means you contribute 45 parts out of 1000 to the expenses allocated with that criterion. The thousandths tables may differ: general ownership, staircase, elevator, heating, water.
The thousandths value is not the same for every owner: it changes from table to table. The same unit may have 45 thousandths in the general table and a different value in the elevator table, because the calculation criteria differ. That is why, when reading the allocation, you must always look at which table each item refers to before checking your share.
The allocation criteria: Articles 1123, 1124 and 1126
Article 1123 of the Italian Civil Code is the general criterion: expenses for the preservation and enjoyment of common parts are allocated in proportion to the value of each owner's property, unless otherwise agreed. Things intended to serve owners to different degrees are allocated in proportion to use.
Article 1124 governs stairs and elevators: the expense is allocated half on the basis of ownership thousandths and half on the basis of each unit's floor height from the ground. Article 1126 concerns exclusive-use roof terraces: the user pays one third, the other two thirds are allocated among the owners of the building or the served part. Knowing which article governs an item helps explain why two units with the same general thousandths pay different shares.
Period-based charges: who pays when the owner changes
When a unit changes owner during the year, the allocation must assign expenses on the basis of the period of actual ownership. Ordinary management expenses generally follow whoever was the owner when the expense accrued, while for extraordinary works what counts is the moment of the resolution that ordered them.
In a well-kept allocation these situations are highlighted with accrual dates or notes. If you bought or sold during the financial year, check that the charge covers only the period in which you were actually the owner and that you are not charged shares belonging to the other party.
How to check your share step by step
To check the share charged to you, proceed item by item: take the total expense of a row, multiply it by your thousandths in that table and divide by one thousand. The result must match the indicated share. Repeat for every item and add them up: the total must correspond to the balance of your individual allocation.
A management platform like AmministraPro performs these calculations automatically and generates an allocation in which every share is traceable back to the expense and its source table, reducing manual errors and disputes. On /funzioni you can see how the allocation is linked to expenses and instalments, while /prezzi describes the plans for managers and firms. Your verification rights remain fully in place: you can always ask the manager for the thousandths tables applied and the supporting documents for the expenses.
Frequently asked questions
Why do two owners with the same thousandths pay different shares?
Because not all expenses are allocated with the same table. The general ownership table follows Article 1123, but stairs and elevators follow Article 1124, which also considers floor height, and some items are allocated by actual use. Two units with identical general thousandths may therefore have different values in the other tables and pay different shares for heating, elevator or water. To understand a difference you must always look at which criterion governs the single item.
How do I calculate my share for a single expense?
Take the total amount of the expense, multiply it by your thousandths in the table used to allocate that expense, and divide by one thousand. For example, for an expense of 3,000 euro allocated on the general table, with 45 thousandths your share is 3,000 times 45 divided by 1000, that is 135 euro. Repeat the calculation for each item and add the results: the total must match the balance shown in your individual allocation.
What do I do if the share in the allocation does not match my calculation?
First check that you used the correct thousandths table for that item, because values change from table to table. If the difference remains, report the item and the calculation in writing to the manager, asking them to check the attribution. You have the right to inspect the thousandths tables and the supporting documents for the expenses. If you believe the allocation is wrong and it is approved at the meeting anyway, you can challenge the resolution before the court within thirty days.
Who pays the expenses if the unit was sold during the year?
Expenses must be assigned on the basis of the period of actual ownership. For ordinary management you look at who was the owner when the expense accrued, while for extraordinary works what matters is the moment of the resolution that ordered them. In the allocation these situations should be highlighted with accrual dates. If you bought or sold during the year, check that you are charged only for the period in which you were actually the owner.
Can I request the thousandths tables the allocation is based on?
Yes. The thousandths tables are condominium management documents and every owner has the right to inspect them. Knowing your thousandths value in each table is essential to verify the allocation shares. If the tables were not given to you, you can request them in writing from the manager. A platform that links every share to its source table makes this check immediate, but the right of access to documents is in any case guaranteed by law.
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