Practical guide
Ordinary vs extraordinary charges: reading them in your bill
When you receive the request to pay your condominium charges, you often see a single amount that actually combines two very different kinds of expense: ordinary management, meaning the recurring cost of living together, and extraordinary management, meaning works approved separately. Telling the two apart is not a detail for accountants: it changes the tables applied, who pays if the apartment is sold, and even the type of resolution required. This guide helps you recognise, in your personal account statement, what is ordinary and what is extraordinary, and to check that each item has been charged correctly.
What ordinary expenses are
Ordinary expenses are the costs the condominium bears regularly to keep the common parts efficient and running day to day: stair cleaning, hallway electricity, lift maintenance, the manager's fee, insurance premiums, small repairs. They are predictable expenses that the owners' meeting approves in advance through the annual budget and allocates across the periodic instalments.
In your account statement these items recur each financial year with similar amounts. Since they derive from the approved budget, their total should match what was voted at the meeting: if the ordinary charge rises sharply compared with the previous year, you are entitled to ask the manager for the explanation, which is usually found in the explanatory note of the year-end report.
What extraordinary expenses are
Extraordinary expenses concern non-recurring works that significantly affect common property: roof renewal, facade renovation, lift replacement, works to upgrade systems. They do not belong in the ordinary budget because they arise from a dedicated resolution, which Article 1136 of the Italian Civil Code requires to be adopted with qualified majorities depending on the type of work.
For extraordinary maintenance works of considerable size, Article 1135 of the Italian Civil Code requires the creation of a special fund equal to the cost. In your account statement the extraordinary charge therefore appears as a separate item, often split according to the progress of the works, and must be kept distinct from current management.
Why the distinction matters to you
The difference is not merely formal. In the case of a sale, Article 63 of the implementing provisions of the Italian Civil Code establishes that seller and buyer are jointly liable towards the condominium for the expenses of the current year and the previous one, but between themselves the split between ordinary and extraordinary follows different criteria linked to when the obligation arose and the resolution that approved the works.
Knowing which part of your bill is extraordinary also helps for tax purposes: many building incentives apply precisely to extraordinary works on the common parts, and the record of the charge you paid is what lets you claim the deduction. Confusing the two items means risking being unable to prove how much you actually paid for the works.
How to read them in your account statement
A well-prepared account statement keeps the two forms of management on separate rows or sections, with clear descriptions: ordinary management for the year, facade works fund, extraordinary lift instalment. Check that each charge shows the thousandths (millesimi) table applied, because extraordinary expenses often use a different table from the general one, for example the specific table for the roof terrace or the stairs.
Then check the dates: ordinary instalments follow a regular calendar, extraordinary ones are tied to the progress of the works. If you find an item you cannot place in either category, ask the manager for the reference to the resolution that generated it: every charge must be traceable to a decision of the meeting or to a budget expense.
Help from digital tools
Keeping ordinary and extraordinary separate by hand is an easy source of errors, especially when a condominium has several works open at once. A management platform like AmministraPro presents the owner with an account statement in which every row is labelled by type of management, table and reference resolution, so you can distinguish at a glance what you pay for current management from what you pay for the works.
On the /funzioni page you can see how separate allocations and accounting positions per type of management are generated, while /prezzi describes the plans for managers and firms. For you, as an owner, the benefit is concrete: you read your bill without ambiguity and you keep proof of what you paid for each type of expense.
Frequently asked questions
Can I pay only the ordinary charge and defer the extraordinary one?
No. Once the meeting has resolved the extraordinary expense and allocated the related charge, the obligation to pay it is as full as the one on ordinary management. You may ask the manager for an instalment plan if the resolution allows it, but you cannot unilaterally choose to settle only part. Failure to pay the extraordinary charge exposes you to a reminder and, if it persists, to debt recovery through the injunction provided by Article 63 of the implementing provisions.
Who pays the extraordinary charge if I sell during the works?
The guiding criterion is when the obligation arose, that is when the resolution authorising the works was approved. As a rule the owner at the time of the spending resolution remains liable, unless the deed of sale provides otherwise. Towards the condominium, however, seller and buyer are jointly liable for the current year and the previous one, under Article 63 of the implementing provisions. It is good practice to regulate the split in the sale contract.
Does the extraordinary charge follow the same thousandths table as the ordinary one?
Not necessarily. The allocation depends on the nature of the expense. General expenses follow the ownership thousandths table, but works on parts serving only some owners, such as a staircase or a roof terrace, are allocated with specific tables or according to the criteria of Articles 1123, 1124 and 1126 of the Italian Civil Code. In your account statement each extraordinary item should show the table applied, so you can check that the allocation follows the correct criterion.
How do I know how much I paid for the works for the tax deduction?
You must add up the extraordinary charges actually paid in the relevant year, keeping them separate from ordinary management. The manager issues a certificate of the amounts paid for the works that give the right to incentives. An account statement that keeps extraordinary management separate makes this check immediate, because each payment is already linked to the works and the resolution. Keep both the certificate and the receipts of the traceable payments, required by tax rules to access the deductions.
If I find an item in the statement I do not understand, what do I do?
Ask the manager in writing for the reference to the resolution or budget item from which the charge derives. Every movement must be traceable to a decision of the meeting or to a planned expense. You are entitled to consult the supporting documents of the management. If, after the explanation, the charge turns out to be wrong, you can ask for it to be corrected; if you believe the resolution that originated it is unlawful, you can challenge it within the terms of Article 1137 of the Italian Civil Code.
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