Regulatory guide
What are thousandth tables
Thousandth tables, tabelle millesimali under Italian law, express in thousandths the proportional value of each unit relative to the whole building. They serve two distinct purposes: measuring each owner's share of the common parts and, on that basis, calculating how condominium expenses are apportioned. They are not a simple percentage list: they are an annex to the condominium bylaws, drawn up by a licensed technician, based on the original market value of each unit net of external factors. Understanding how these tables are formed, when they can be revised, and which table applies to which expense matters for administrators and unit owners alike, because an error in the thousandths translates directly into a billing error in every statement.
Points to check on thousandth tables
- The tables are annexed to the condominium bylaws and show the formation date or the date of the last revision
- The general table covers expenses common to all owners under Article 1123, first paragraph, of the civil code
- Special tables exist for the elevator, centralized heating and other unequally used services
- The applied coefficients (floor, orientation, accessibility) are consistent with the original technical report
- Any vertical extension or change in floor area has been reflected through the revision procedure under Article 69 of the implementing provisions
- The management software automatically applies the correct table to each expense line in the statement
Definition and purpose of thousandth tables
A thousandth table assigns each unit a value expressed in thousandths, calculated against the total value of the building conventionally fixed at one thousand. The value of each unit is determined from its usable floor area, adjusted with coefficients that account for floor level, orientation, natural light, accessibility and intended use, following recognized technical criteria including the UNI 10801 standard for surface and correction coefficient calculations.
Article 1118 of the Italian civil code sets out the underlying principle: each owner's right over the common parts is proportional to the value of their unit, unless a different title provides otherwise. Thousandth tables are the tool that makes this principle operational: without them it would be impossible to calculate either co-ownership shares in the common parts or the expense apportionment set out in Article 1123 of the civil code.
General table and special tables
The general table represents the proportional value of each unit relative to the entire building and is used for expenses tied to maintaining and managing parts common to all owners, such as stairways, roof, facade and general condominium administration.
Alongside the general table there are special tables, needed whenever a shared asset or service benefits only a subset of owners or is used unequally. The most common are: the elevator table, which also factors in floor level because the utility of the service increases higher up the building; the heating table, used where individual heat metering is not possible; the staircase table for buildings with multiple stair blocks; and tables for services limited to one part of the building, such as a courtyard or a common room with restricted access.
Each special table has its own technical basis, rooted in the second and third paragraphs of Article 1123 of the civil code, which distinguishes expenses for things serving unequal purposes from expenses for services used by only part of the building.
Formation and revision of thousandth tables
The formation of thousandth tables is governed by Article 68 of the implementing provisions of the civil code, which entrusts the technical calculation of each unit's proportional value relative to the whole building. In practice the task is carried out by a licensed professional, a surveyor, architect or engineer, who conducts the survey and applies the correction coefficients.
Revision and amendment of the tables, by contrast, are governed by Article 69 of the implementing provisions: as a general rule they require unanimous consent of the owners, since the tables are treated as a negotiated act. The condominium reform introduced two significant exceptions, however: the amendment can be approved with the qualified majority required for bylaw changes when the proportional values are shown to result from an error, or when the conditions of part of the building have changed due to a vertical extension, an increase in floor area, or an increase or decrease in the number of units.
It is worth distinguishing the two situations: an initial calculation error or an objective change to the building no longer require everyone's consent, while a simple request to update the tables without these circumstances still requires unanimity.
Using the tables in expense apportionment
In the annual statement the administrator applies the correct table to each expense line: the general table for ordinary common expenses, the special tables for services used unequally. A statement built on an outdated table, or on a table applied to the wrong line item, produces charges that can be challenged at the owners' meeting.
For this reason a management platform like AmministraPro keeps thousandth tables linked to each unit and lets you associate the correct table with every line of the chart of accounts, so the expense apportionment in the statement automatically follows the current thousandths, reducing the margin for manual error in the split.
Frequently asked questions
Are thousandth tables mandatory in every Italian condominium?
Yes, when a condominium has more than two units and the owners have not unanimously agreed on a different apportionment criterion, thousandth tables are the tool set out in law to express the proportional value of each unit and calculate expenses under Article 1118 of the civil code. Only in very small buildings with unanimous agreement on alternative criteria can they be dispensed with, but they remain by far the most common and most defensible solution in the event of a dispute.
Who can amend thousandth tables and with what majority?
The general rule, set by Article 69 of the implementing provisions of the civil code, requires unanimous consent of the owners because the tables have the nature of a negotiated act. Following the condominium reform, however, an amendment can be approved with the qualified majority required for bylaw changes when the values are shown to result from an established error, or when the conditions of part of the building have changed, for example following a vertical extension or a change in floor area.
What is the difference between the general table and special tables?
The general table expresses the proportional value of each unit relative to the whole building and is used for expenses tied to maintaining parts common to all owners, such as stairways and the roof. Special tables apply instead when a service is used unequally or concerns only part of the building, such as the elevator, centralized heating without individual metering, or the services of a single stair block, following the distinction in the second and third paragraphs of Article 1123 of the civil code.
Who draws up thousandth tables and on what technical basis?
The tables are drawn up by a licensed technician, such as a surveyor, architect or engineer, who measures the usable floor area of each unit and applies correction coefficients linked to floor level, orientation, natural light and accessibility, following recognized technical criteria such as the UNI 10801 standard. The result is formalized as an annex to the condominium bylaws under Article 68 of the implementing provisions of the civil code.
How do thousandth tables connect to the condominium financial statement?
In the statement, the administrator applies the relevant table to each expense line: the general table for ordinary common expenses and the special tables for unequally used services. A platform like AmministraPro keeps the tables linked to the chart of accounts and to individual units, so the calculation of shares automatically follows the current thousandths, reducing the apportionment errors that would otherwise end up contested at the owners' meeting.
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