Practical guide
Splitting balancing charges between old and new owner
When an apartment is sold during the year, the year-end balancing charge must be split between whoever owned it in the first part of the period and whoever became owner in the second. Towards the condominium, Article 63 of the implementing provisions of the Italian Civil Code applies, making seller and buyer jointly liable for the current year and the previous one. Between the parties, instead, the split follows the time-competence of the expenses, usually already regulated in the deed of sale. This guide separates the two levels and offers a calculation method with a numeric example.
Two levels not to be confused
The first level is the relationship with the condominium: this is what concerns the manager, who must know whom to ask for payment. The second level is the internal relationship between seller and buyer, that is how they divide the cost between themselves. They are different things and must be kept separate.
Towards the condominium, Article 63 of the implementing provisions establishes joint liability between the one who takes over and the one who transfers, for the contributions of the current year and the previous one. Between the parties, instead, what counts is the moment the expense accrues, unless the notarial deed provides otherwise in writing.
- Towards the condominium: joint liability under Article 63
- Between the parties: allocation by time-competence
- The deed can regulate the internal relationship differently
The competence criterion
The most common criterion for splitting the charge between the parties is time-competence: each expense falls on whoever was the owner at the time the expense became necessary. For recurring ordinary expenses, such as utilities and cleaning, a split proportional to the days of possession in the year is generally applied. For extraordinary expenses, what counts is the date of the resolution that approved them.
In the absence of indications in the deed, the manager addresses the charge to the buyer if the transfer was notified, without prejudice to the buyer's right to recover from the seller for the seller's share, or to the manager's option to request joint payment under Article 63.
A numeric allocation example
An apartment with 100 thousandths is sold on 30 June, halfway through an annual financial year running from 1 January to 31 December. The unit's ordinary share in the final statement is 2,400 euros. Dividing by days of possession, the first 181 days fall to the seller and the remaining 184 to the buyer.
The seller's share is 2,400 times 181 divided by 365, that is about 1,190 euros; the buyer's is 2,400 times 184 divided by 365, that is about 1,210 euros. If 2,000 euros of advances had been paid during the year by the seller, the 400-euro charge owed on the unit is allocated consistently, taking into account who has already paid and the sale date.
- Sale on 30 June: 181 days to the seller, 184 to the buyer
- Expense 2,400 euros: about 1,190 to the seller, 1,210 to the buyer
- The charge is distributed taking advances already paid into account
The manager's role
The manager must update the condominium register when the transfer occurs, as required by Article 1130, number 6, of the Italian Civil Code, recording the new owner and the date of the change. From that moment communications and allocation plans must be correctly addressed. It is prudent to keep a copy of the transfer title, which Article 63 requires to release the seller from joint liability.
The manager is not required to reconstruct private agreements between the parties: they apply joint liability towards the condominium and, if requested and documented, take the sale date into account for a fair internal split. Disputes on the seller-buyer relationship are resolved between them, not at the expense of the condominium's cash.
Handling the transfer without errors
The most delicate moment is the change of ownership mid-year, with advances paid by one party and a charge potentially borne by another. Software that keeps the unit's history avoids mistakenly attributing the whole charge to whoever bought later.
AmministraPro records transfer dates, advances and shares, so the balancing charge statements correctly reflect the change of ownership. You will find the register and accounting features on the /funzioni page and the plans on the /prezzi page.
Frequently asked questions
Who pays the charge after the sale, seller or buyer?
Towards the condominium, both are jointly liable for the current year and the previous one, under Article 63 of the implementing provisions. Between themselves, instead, the cost is split by time-competence or according to the written agreement in the deed of sale, typically based on the date of the ownership transfer.
When does the seller stop being jointly liable?
Article 63 of the implementing provisions states that whoever transfers remains jointly liable with the buyer until they deliver to the manager a certified copy of the title that determines the transfer of the right. Until then the manager may legitimately request payment from both.
Must the manager apply the agreement between the parties?
The agreement in the deed governs the internal relationship between seller and buyer; it does not directly bind the condominium. The manager applies the statutory joint liability towards the condominium; they may, however, take the sale date into account to address the charges fairly, if the transfer is documented.
How are extraordinary expenses resolved before the sale divided?
For extraordinary expenses the common criterion is the date of the resolution that approved them: if the owners' meeting resolved before the deed, the competence tends to fall on the seller, unless the parties agree otherwise. Towards the condominium, Article 63 joint liability remains in any case.
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