Tabelle Millesimali: What Italian Law Says (and Does Not)

"How are millesimi calculated?" The honest answer has two halves. The law says quite a lot about millesimal tables. And it does not say the one thing everyone assumes it does: how to calculate them.

What art. 68 provides

Millesimal tables rest on a specific provision: art. 68 of the implementing provisions of the Civil Code. It fixes four things.

1. The title prevails. The rule applies "where the title does not specify otherwise" under art. 1118. If the title provides differently, the title governs.
2. The effects. Each unit's proportional value is expressed in thousandths for the purposes of arts. 1123, 1124, 1126 and 1136 of the Civil Code, which include expense-sharing and assembly quorums.
3. The form. The millesimi sit in a dedicated table annexed to the condominium regulation.
4. What is left out. In assessing the values no account is taken of rent, improvements or each unit's state of maintenance.

The regulation is compulsory where the co-owners number more than ten (art. 1138, first paragraph) and contains the rules on expense-sharing.

What the law does not say: the method

The answer needs precision here, because two wrong versions circulate, in opposite directions.

It is not true that "the law says nothing about millesimal tables": art. 68 fixes the basis, the unit of measure, the form, the effects and the exclusions. And it is not true that the law prescribes a calculation method. Nothing in the condominium provisions of the Civil Code (arts. 1117-1139) or in the implementing provisions (arts. 61-72) prescribes a method for calculating millesimi. None of those provisions sets coefficients, surface measures or a formula. In the provisions we examined, the word "millesimi" appears in three articles (art. 1130-bis of the Code, arts. 68 and 69 of the implementing provisions), and none contains a coefficient, a surface measure or a reference to a technical standard.

What follows in practice? Anyone proposing or contesting a table cannot lean on "the statutory formula": there is none. They can lean only on the few things the law does say: the unit's proportional value, the three exclusions in art. 68, and the correction rules in art. 69.

Not everything is split by millesimi

A common simplification: "expenses are split by millesimi". The millesimo is the unit of measure for the value criterion, not a universal allocation rule.

Art. 1123 of the Civil Code sets three criteria. First: expenses for preserving and enjoying the common parts, for services in the common interest and for innovations approved by majority are borne "in proportion to the value of each owner's property, unless otherwise agreed". Second: where a thing serves the co-owners in different measure, the expense is split in proportion to the use each can make of it. Third: where a building has several stairs, courtyards, flat roofs, works or installations serving only part of it, maintenance falls on the group of co-owners that derives utility from them.

Stairs and lifts have their own rule in art. 1124: they are maintained and replaced by the owners of the units they serve, with the cost split half by the value of the individual units and half strictly in proportion to each floor's height above ground. Flat roofs in exclusive use fall under art. 1126. Whoever puts everything "on millesimi" is already wrong at the staircase.

Millesimi also carry weight in the vote

Value is not only for expenses. Each owner's right over the common parts is proportional to the value of their unit (art. 1118). That value is expressed in thousandths in the table also "for the purposes of" art. 1136 (art. 68 of the implementing provisions). And the quorums in art. 1136 are fractions of the value of the whole building: the law counts value, and it also counts the number of participants.

One point not to improvise on: how an owner of several units is counted for the number of participants is not stated in the provisions we examined. We do not present a rule as if it were law.

Some proxy rules, by contrast, are written down (art. 67 of the implementing provisions). A proxy must be in writing. Where the co-owners number more than twenty, a delegate may not represent more than one fifth of the co-owners and of the proportional value, both limits. The administrator may never be given a proxy for any assembly. Where a unit is owned undivided by several people, they are entitled to one representative.

How a table is corrected

Art. 69 of the implementing provisions governs correction. The values may be corrected or changed unanimously. Or, even in the interest of a single co-owner, by the majority of art. 1136, second paragraph, but only in two cases: where they result from an error; or where, following a vertical extension, an increase in surface area or an increase or decrease in the number of units, the proportional value of even one unit is altered by more than one fifth. In that second case the cost is borne by whoever caused the change.

Two details for administrators. For a revision of the values only the condominium can be sued, in the person of the administrator. And the administrator must inform the assembly without delay: one who does not can be removed and is liable for any damages. Art. 69 also applies to expense-sharing tables drawn up under legal or conventional criteria.

What the regulation cannot do

Art. 72 of the implementing provisions lists the articles the regulation cannot derogate from: 63, 66, 67 and 69. Art. 68 is not on the list, and art. 69 is. We add nothing more: knowing what the list contains is enough to stop anyone reading it wider than it is.

Splitting an expense by millesimi: the calculator

Once the table exists and applies to the expense you are splitting, the rest is arithmetic. The millesimi splitter (an Italian-language page) divides an amount by the millesimi you enter, checks that the total is 1000 and brings the shares to the cent. It does not calculate millesimi: it does not derive them from surfaces, floors or coefficients, because the table is usually drafted by a technician and the rules of art. 69 apply to correcting it. And it does not decide which column to use for which expense: arts. 1123 and 1124, the title and the regulation do.

The table is annexed to the regulation: what it contains and who approves it is in condominium regulation: contents and approval. Where the split sits in the year's accounts is in condominium accounts: preventivo, consuntivo and rendiconto.

What Unitify does

Unitify is a platform for the administration studio: collection of condominium quotas, the rendiconto condominiale, communications to owners and a resident app. The millesimal table remains a document of the condominium, with the rules above. The platform keeps quotas and the rendiconto in order, which is the work that begins once the table exists.

If your studio runs several condominiums and wants to stop redoing the same sums every year, you can start free from the Unitify page for Italy. On quorums, see also second convocation and quorum.

Sources: Civil Code, arts. 1118, 1123, 1124, 1126, 1130-bis, 1136 and 1138; implementing provisions of the Civil Code, arts. 67, 68, 69 and 72, Normattiva, accessed 21.09.2026.