Service-charge statement software for landlords — legally compliant statements
Create your annual service-charge statement (spese condominiali) — fully automated in 4 steps. All 16 recoverable cost items, automatic allocation keys, per-tenant statements and ready-to-send PDF output.
In 4 Passaggi al Riparto Spese Condominiali Pronto da Inviare
SmartLandlord vi guida passo dopo passo nella redazione — dai dati base al PDF per ogni inquilino. Niente Excel. Niente voci di spesa mancanti.
- › Selezionare l'immobile
- › Periodo di conteggio (01-01 – 31-12)
- › Superficie totale in m² + unità
- › Numero di persone per la ripartizione
- › Inserimento rapido: tutte le voci insieme
- › Singola voce: numero + data documento
- › Chiave di ripartizione automatica
- › Costi totali in tempo reale
- › Calcolare automaticamente
- › Regolazione manuale possibile
- › Ripartizione per superficie / persone / consumo
- › Quota per unità calcolata
- › Riepilogo costi totali
- › Credito / addebito per inquilino
- › PDF del conteggio per unità
- › Stato: Bozza → Pronto → Inviato
Il Vostro Prossimo Conteggio delle Spese in 4 Passaggi — Invece di Ore su Excel.
SmartLandlord redige i conti delle spese condominiali conforme alla Legge 392/1978 completamente in automatico — con conteggio per inquilino, documentazione completa e PDF pronto all'invio.
What is a service-charge statement?
The service-charge statement — legally the annual statement of recoverable charges (oneri accessori / spese condominiali) — settles the running costs that can be passed on from landlord to tenant under Italian tenancy law (Art. 9 of Law 392/1978). The landlord must show which costs were actually incurred and how the tenant's share was calculated, offset against the monthly advance payments.
Obligation and deadline
Landlords must account for service charges once they have agreed advance payments or a flat charge with the tenant. On request, the tenant is entitled to an itemised breakdown of the charges and to inspect the supporting receipts; the statement should be issued promptly after the end of each accounting period, and the tenant must pay the balance within two months of the request (Art. 9 of Law 392/1978).
Which costs are recoverable?
Recoverable charges are those that Italian tenancy law (Art. 9 of Law 392/1978) and the tenancy agreement allow to be passed on — cleaning, lift operation, water, electricity for common areas, heating and air conditioning, waste collection and caretaker services (the latter at 90%), among others. Administration costs, repairs and extraordinary maintenance may not be passed on. Heating and hot-water costs must be allocated predominantly by consumption where individual metering is in place.
Common mistakes — and how SmartLandlord prevents them
Typical defects: non-recoverable cost items, the wrong allocation key, missing consumption-based heat allocation, late delivery. SmartLandlord creates the statement automatically from your recorded bookings, assigns the correct key to each item (floor area, number of occupants, consumption) and produces an auditable PDF — on time, complete and legally sound.