Splitting condominium expenses on the millesimal tables

#1. Which table for each expense

Each expense goes to the table named by the regolamento's article about it. If the regolamento says nothing, the legal rule applies:

• property — the property table (art. 1123 c. 1 c.c.);
• stairs and lift — the stairs or lift table (art. 1124 c.c.);
• heating and water with their own table — that table (art. 1123 c. 2 c.c.); heating fuel is split between a fixed share and a consumption share (see the guide to the 30/70 heating split).

When several articles could apply, the most specific wins: the one naming the kind of expense and the part of the building, then the kind alone, then the part alone, then the whole-building rule.

Without a printed stairs or lift table, one can be built on the art. 1124 c.c. criterion — half by the property millesimi of the units served, half by floor height — but it must be compared with the regolamento.

A stairs or lift invoice that does not say which staircase, in a building with one table per staircase, is not split by guesswork: it stays to verify.

#2. Each unit's share, to the cent

A unit's share is amount × the unit's millesimi ÷ the table's sum. Rounded to the cent, the shares almost never add back to the expense. The method that balances them:

1. round each share down to the cent;
2. give the missing cents one at a time to the units with the largest remainder (ties: the larger millesimi).

The shares then always add up to the expense. The amount to split is the invoice total with VAT, before withholding tax — never the «netto a pagare».

#3. A table that does not sum to 1000

A table's sum is computed from its rows, not from the total printed at the bottom. If the rows sum to, say, 998:

• the table is used on its real sum, so the shares still balance;
• but the split is to verify: the table should be checked and, if needed, corrected by the assembly (art. 69 disp. att. c.c.).

A table is never corrected by estimate. If the rows sum to 1000 and only the printed total is wrong, the rows' sum applies.

#4. Exempt or missing units

• A cell «esente», «—» or empty counts as zero: the unit does not pay that expense (a shop exempt from stairs and lift, for example).
• A unit in the list but missing from the property table must be checked: it takes no part in that table's expenses.

#5. Bills spanning two periods

A bill that also covers the next quarter is split for the days inside the period only: amount × days inside ÷ days of supply. The rest goes to the next period. In the recorded example, 30 of the 61 days of the 1/6–31/7 bill count: €91.64 now and €94.70 next quarter.

#6. A unit sold during the period

It is split between seller and buyer by each one's days: the seller up to the day before the deed, the buyer from the deed's date (art. 63 disp. att. c.c., which also makes both jointly liable for the current and previous year's contributions).

#7. Owner and tenant

Cleaning, electricity, lift, water and heating are the tenant's (art. 9 L. 392/1978), unless a different table applies; extraordinary expenses stay with the owner.

#Before sending the rates

The split must be approved by the assembly with the rendiconto (art. 1130-bis c.c.). Before sending the statements, check the points to verify: tables not summing to 1000, missing readings, expenses without a table.

#How the agent does it

The Condominium expense split agent reads invoices and bills as they are, the millesimal tables (PDF, photo or the software's Excel) and the regolamento's articles. The model reads the documents; the table choice, the shares and the check to the cent are done by code. You get the verdict on top («Riparto pronto» or «Da verificare»), each expense with its table and rule, every unit's share and a statement per unit in Excel, CSV and PDF. Nothing is sent to the owners.