Practical guide
How to split cleaning costs of common areas
Cleaning costs for stairwells, entrance halls and other shared areas are among the most recurring items in a condominium budget, yet how they are split is not always obvious. The general rule refers to each unit's ownership shares, unless the condominium bylaws set a dedicated table based on actual use by floor. On top of this come practical choices about the service provider, the contract with the cleaning company or employee, VAT on invoices, and the checks the property manager must carry out. This guide clarifies each of these points, referencing the criteria set out in the Italian Civil Code.
The general rule: ownership shares
Cleaning costs for common areas fall under ordinary management expenses and, absent different provisions in the bylaws, are split according to the general ownership shares shown in the millesimal table, under article 1123 of the Italian Civil Code. This criterion reflects the proportional value of each unit relative to the whole building, regardless of the floor it sits on.
The general shares criterion is the default when the service covers areas used indistinctly by all owners, such as the entrance hall, the courtyard, or a shared garden.
When a dedicated table is needed: the use criterion for staircases
The picture changes when the cleaning service specifically covers stairs and landings. Here article 1124 of the Civil Code, drawing on the principle of differentiated use, supports adopting a dedicated table that accounts for the floor each unit is on: owners on higher floors use the stairs more than those on the ground floor, who are often exempt or contribute a reduced amount.
Many contractual condominium bylaws expressly regulate this, setting specific staircase tables distinct from the general millesimal one. Absent such a provision, splitting by use can still be resolved by an assembly resolution passed with the required majority, or can stem from a use pattern consolidated over time.
It is the property manager's job, when preparing the financial statement, to identify which criterion applies case by case, checking first the condominium bylaws and, failing that, past assembly resolutions.
The contract with the cleaning company or employee
The service can be outsourced to a specialized cleaning company or handled by directly hiring a cleaning worker, a role distinct from the building's doorman. In the first case this is a service contract, which the assembly approves by setting the frequency of visits, the tasks included, and the fee; in the second case employment law applies, with the related social security and insurance obligations falling on the condominium as employer.
In both cases the contract should be in writing and clearly specify the areas to be cleaned, the frequency, and the products used, to reduce later disputes and make the manager's checks easier.
VAT on invoices and cost allocation to owners
When the service is outsourced to a company, the invoice issued includes VAT at the ordinary rate applicable to cleaning services. The total amount, VAT included, is the expense to be split among owners according to the applicable criterion: since the condominium does not carry out a commercial activity, it cannot recover the tax, which remains a cost borne by the owners.
With a direct employee there is no VAT, but the cost includes wages plus social security and insurance contributions, which the manager must still allocate according to the same splitting criterion identified for the cleaning service.
Practical management for the property manager
Keeping this expense item in order requires a few practices: keep the cleaning expense separate in the financial statement from other ordinary management items so the applied splitting criterion is transparent and verifiable; keep the contract and invoices on file to support each allocation; promptly inform the assembly of any change in frequency or cost of the service.
Management software such as AmministraPro can simplify this work by automatically applying the correct splitting criterion, general or staircase use, to each owner based on the shares loaded for each table, reducing the risk of manual errors when preparing the financial statement.
Frequently asked questions
Are staircase cleaning costs always split according to general ownership shares?
No. If the condominium bylaws set a dedicated staircase table based on differentiated use by floor, following the principle in article 1124 of the Civil Code, that table applies. Absent a bylaws provision, the assembly can still resolve on a specific use criterion for the stairs, otherwise the general ownership shares apply by default.
Is the ground floor exempt from staircase cleaning costs?
It depends on the condominium bylaws or the assembly resolution governing the matter. It is common, where tables based on differentiated use by floor exist, for ground floor units to contribute a reduced amount or be exempt if they do not use the stairs, but this is not an automatic rule valid for every condominium: the specific bylaws must always be checked.
Who decides whether to outsource cleaning to a company or hire an employee?
The choice belongs to the condominium assembly, which resolves with the majority required for ordinary management decisions. The property manager prepares the proposal, gathers any quotes, and submits the choice to the assembly, which also weighs the related costs, VAT included for an outside company or contribution charges for a direct employee.
How is the cleaning expense for common areas shown in the financial statement?
The property manager must list the expense as a distinct item in the financial statement, specifying the splitting criterion applied, general shares or staircase use table, and attach supporting documentation, invoices or payslips depending on how the service is provided. Software like AmministraPro lets you automatically associate each expense with the correct millesimal table.
Can the splitting criterion for cleaning costs be changed over time?
Yes, but changing the splitting criterion generally requires an assembly resolution passed with the majority required for changes to allocation criteria, unless it simply means applying for the first time a use criterion already set out in the bylaws but not yet put into practice.
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