Special levies in owners' communities: a legal and management guide for property managers

This guide refers to owners' communities (comunidades de propietarios) in Spain and to the Spanish Horizontal Property Act (Ley de Propiedad Horizontal, LPH).

A badly planned special levy (derrama) creates two problems at once: a tense owners' meeting and a wave of unpaid fees three months later. Planned well, it's simply the way to pay for works the ordinary budget doesn't cover.

This guide sums up what the law says and, above all, how to manage a levy so it gets approved and gets paid.

What a special levy is (and isn't)

A special levy is an extraordinary contribution agreed by the owners' meeting to fund an expense that isn't in the ordinary budget and can't be covered by the reserve fund.

What majority a special levy needs

The majority doesn't depend on the levy itself but on the works it funds:

Votes of absent owners who were properly summoned count in favour if, once notified of the resolution, they don't object within 30 calendar days (art. 17.8 LPH). Notifying absent owners properly isn't a formality: it can change the outcome.

How it's split

By each home's or commercial unit's ownership share (coeficiente de participación), unless the bylaws or a valid resolution say otherwise. Example: a €40,000 levy on a flat with a 2.5% share means €1,000 for that owner.

Who pays if the flat is sold

Levies for improvements are owed by whoever owns the property when each instalment falls due (art. 17.11 LPH). What counts isn't the date of the resolution but the due date of each instalment. Buyer and seller can agree otherwise between themselves, but towards the community the law applies.

That's why the payment schedule must be clearly stated in the minutes: it avoids arguments at every sale.

Managing a special levy in 7 steps

1. Technical diagnosis. A report that justifies the works and their urgency.
2. Three comparable quotes. Same items, same specifications.
3. Notice of meeting with a specific agenda item: amount, purpose and payment method.
4. Per-owner simulation. So every owner knows their share before voting.
5. Payment options: a single payment, instalments or financing through a loan to the community.
6. Notification of the resolution to absent owners in the manner set out in article 9 LPH.
7. Payment schedule and follow-up. Each instalment with a prior reminder and control of returned debits.

Mistakes that trigger non-payment

• Approving the amount without a payment schedule
• Collecting everything at once for large levies
• Not explaining the works with photos and a report
• Forgetting to notify absent owners
• Not having up-to-date SEPA mandates for every owner

If an owner doesn't pay the levy, it's claimed just like an ordinary fee: the LPH allows both ordinary and extraordinary expenses to be claimed through the fast-track debt procedure (art. 21 LPH).

Where Wabee is heading

In the collections and treasury module we're building, special levies are a central piece: automatic calculation by ownership share, per-owner simulation for the meeting, an instalment calendar with reminders and SEPA direct debit. Fewer spreadsheets and fewer surprises at collection time.

Frequently asked questions

Can I refuse to pay a special levy? Only in specific cases: for example, non-essential improvements whose share exceeds three months of ordinary fees, if you voted against, or if the resolution didn't reach the legal majority. Necessary maintenance works are binding on everyone.

Can the reserve fund be used instead of a levy? Yes, for maintenance and repair works. But emptying it leaves the community without a cushion for the next emergency; the usual approach is to combine both.

If the flat is rented out, who pays the levy? Towards the community, always the owner. Whatever they agree with their tenant is a separate relationship.

Can a levy be paid in instalments? Yes. The owners' meeting can approve payment in instalments, and it usually reduces non-payment.

Got a special levy at your next owners' meeting? We'll show you how we approach it in Wabee, from the per-owner simulation to the payment calendar. Book a demo

Keep reading

• How to reduce arrears in owners' communities: a practical guide
• SEPA direct debit in owners' communities: everything you need to know

Sources

• Spanish Horizontal Property Act 49/1960, consolidated text (BOE, in Spanish) — arts. 9, 10.1, 17 and 21
• Law 5/2015 amending Book Five of the Catalan Civil Code, art. 553-6 (Noticias Jurídicas, in Spanish)