In Lignano most flats are in condominiums whose owners live elsewhere, many abroad. When the building needs its façade, roof or balconies redone, the decision is taken by a meeting that half the owners follow from far away, and the bill arrives in thousandths. The rules are in the Civil Code: what is common, which majority decides, how you can take part without travelling, how long you have to object, and what happens to the instalments when you sell. On top come the tax credits: for a second home 36% of your share if the condominium pays in 2026, 30% if it pays in 2027 under the law in force today, which the 2027 budget bill says it wants to change.

In short

  • Façades, roofs, foundations, staircases and common installations belong to all the owners; the expenses are shared by thousandths, unless something serves only some of them.
  • Extraordinary works of considerable size need the majority of those present and at least half the value of the building, at first and at second call.
  • Before work begins the meeting has to create a special fund covering the full cost, or the instalments due as the works progress.
  • The notice reaches you at least five days before the meeting; you can vote by written proxy and, with the majority's consent, by video call.
  • Absent owners have 30 days from the communication of the minutes to challenge a decision in court; the challenge does not stop the works.
  • Tax credit on your share: 36% for a second home, 50% for a main residence, for payments in 2026; 30% and 36% in 2027 under current law (the 2027 budget bill announces they will be confirmed); in ten yearly instalments.

What is common, and how it is shared

The Civil Code lists as common, unless the title says otherwise, the parts needed for common use: the ground, foundations, load-bearing walls, pillars and beams, roofs and flat roofs, staircases, entrance doors, courtyards and façades; then lifts, water and drainage systems, centralised gas, electricity and heating systems up to the branch to each flat. Expenses for preserving them are paid in proportion to the value of each property, the thousandths; for things that serve owners differently, in proportion to use; and if a building has several staircases or installations serving only a part, the owners of that part pay for them.

Who decides, and with which majority

DecisionMajority needed
Meeting validly held, first callowners representing two thirds of the value and the majority of the participants
Meeting validly held, second callone third of the value and one third of the participants
Ordinary decisions, first callmajority of those present and at least half the value
Ordinary decisions, second callmajority of those present and at least one third of the value
Extraordinary repairs of considerable size, works on safety, energy saving, removal of barriersmajority of those present and at least half the value, at either call; when the works to cut energy use come out of an energy performance certificate or a qualified technician's energy audit, a third of the value is enough (L. 10/1991, art. 26)
Other improvements (innovations)majority of those present and at least two thirds of the value

For extraordinary maintenance and innovations, the meeting must also set up a special fund equal to the cost of the works; if the contract pays the firm as the works progress, the fund can follow the single payments. The administrator cannot order extraordinary works on his own, unless they are urgent, and then he must report at the next meeting.

Taking part from Vienna or Munich

  • Notice: at least five days before the first call, by registered post, certified e-mail (PEC), fax or by hand, with the agenda and the place, or the video platform, and time.
  • Video call: even if the condominium rules do not provide for it, it is allowed with the consent of the majority of the owners; the minutes are then sent to everyone in the same way as the notice.
  • Proxy: any owner may be represented by someone with a written proxy; in condominiums with more than 20 owners a delegate may not represent more than one fifth of the owners and of the value. The administrator cannot receive proxies.
  • Co-owners of the same flat (for example heirs) have a single representative at the meeting.
  • A notice that is missing, late or incomplete makes the decision voidable at the request of those not properly called.

In practice, an owner who lives abroad and wants to count must make sure the administrator has an address that works for registered post or PEC, and decide in advance whom to give the proxy to when the meeting cannot be followed by video.

If you disagree: 30 days

Decisions taken by the meeting are binding on all owners. Against a decision contrary to the law or to the condominium rules, each absent, dissenting or abstaining owner may ask the court to annul it within a strict 30 days: from the date of the decision for those who voted against or abstained, from the date it was communicated for those who were absent. The action does not suspend the decision unless the court orders it. For an owner abroad, 30 days from the arrival of the minutes are few: the post should be read when it arrives.

The tax credit: 2026 or 2027 makes a difference

For works on the common parts, the credit for renovation belongs to each owner on his share, by thousandths, and counts in the year in which the condominium pays the firm by bank transfer, provided the owner has paid his share by the deadline of the tax return. The administrator issues a certificate with the expenses of the year and the share of each owner. The rate depends on the flat:

Year the condominium paysMain residence of the ownerOther homes, such as a second home in Lignano
202650%36%
202736%30%

The 2027 row is the law in force. The 2027 budget bill, which the Council of Ministers adopted on 28 October 2026 and Parliament has yet to pass, announces that the renovation credits are confirmed for 2027: if it passes in that form, 50% and 36% could also apply to payments in 2027. We will check the approved text. The ceiling is €96,000 of spending; the credit comes in ten yearly portions of equal size. It reduces Italian personal income tax (IRPEF): without income subject to IRPEF in Italy there is no tax to take it from, so ask an adviser before counting on it. Selling before the ten years end, the remaining portions go to the buyer, unless the deed provides otherwise.

A worked example

Assumptions: façades and balconies of a Lignano building redone for €400,000; your flat has 25 thousandths. Your share is €10,000, which the special fund asks for before the works start. If the condominium pays in 2026 and the flat is your second home, the credit is €3,600, €360 a year for ten years; if it pays in 2027, €3,000, €300 a year, at the rates of current law. If the flat were your main residence: €5,000 in 2026, €3,600 in 2027. The cost and the thousandths are invented; the rules are real.

Selling with works already decided

The condominium can claim this year's and last year's charges from you or from the buyer: for those two years you are both liable in full. And you stay liable, again jointly, for what falls due until a certified copy of the deed reaches the administrator. Between seller and buyer what counts is the agreement: write in the preliminary contract who pays the instalments of works already decided, and say who keeps the remaining tax-credit instalments. The papers and taxes of a sale are in selling a second home in Lignano; the yearly ILIA and TARI in what a second home costs each year.

Frequently asked questions

Can the condominium redo the façade if I vote against?

Yes, if the decision reaches the majority of those present and at least half the value of the building, and the meeting was properly called. You can challenge it in court within 30 days only if it is contrary to the law or the rules, and the challenge does not stop the works.

Can I attend the meeting by video from abroad?

Yes, if the majority of the owners has agreed to video participation, even when the condominium rules are silent. Otherwise you can vote through someone with a written proxy, but not through the administrator.

How much tax credit do I get on a second home in Lignano?

36% of your share if the condominium pays in 2026, 30% if it pays in 2027 under current law (the 2027 budget bill announces a confirmation), up to €96,000 of expenses, in ten yearly instalments. You need Italian income tax to deduct it from.

Who pays the works if I sell?

The condominium can ask either of you for this year's and last year's charges, and you answer for what follows until the administrator has the deed. Between the two of you, the preliminary contract decides: it is best to write it down.

What this article does not cover

It describes the rules, not your building: it is not legal or tax advice. It does not cover the Superbonus and the other credits with their own rules, building permits, the condominium rules of your building, which may set different criteria, nor the case law on who pays works decided before a sale, which a lawyer should read for your case.

If the works make you rethink the flat

A large share of works is often the moment when an owner asks whether to keep the flat, let it to pay for it, or sell. We can help you see the figures: see Let and Sell, or leave us a short note through Enquire, with no commitment.

Sources

Sources read and links checked on 31 October 2026.