What is the extraordinary condo fee and who pays it?
In short: The extraordinary fee covers non-routine condo expenses — structural work, installation of new equipment, facade renovation, setting up the reserve fund. Under a lease, the owner (landlord) pays the extraordinary fee, per the Tenancy Law (art. 22, X).
What’s billed as an extraordinary fee
- Renovation or structural repair work (waterproofing, facade painting, replacing cladding)
- Installation of new equipment (elevator, generator, security cameras, digital intercom)
- Initial setup of the reserve fund
- Improvements that increase the value or safety of the condo
- Retrofitting or modernizing common areas
- Large emergency repairs not covered by the reserve fund
Why does the owner pay it?
The legal logic is that extraordinary expenses permanently add value to the property — they benefit the owner’s asset, not just whoever is using it temporarily. That’s why Law 8,245/91 (art. 22, X) places this obligation on the landlord.
How to tell if a fee is regular or extraordinary
The distinction isn’t always obvious. Practical rule of thumb:
- Regular: a predictable, recurring expense included in the condo’s annual budget
- Extraordinary: a specific expense, approved at a special assembly, outside the regular budget
If in doubt, ask for the minutes of the assembly that approved the charge — they should classify the expense.
What if the charge comes bundled into one invoice?
Many condos issue a single invoice combining regular + extraordinary charges. The owner should check the statement and separate the amounts — the tenant is only responsible for the regular portion. If the tenant is improperly charged, the owner must reimburse the amount.
Is the extraordinary fee tax-deductible?
Not directly — the extraordinary fee paid by the owner is not deductible from gross rental income in the monthly self-assessed tax (carnê-leão) (only regular expenses paid by the owner are deductible). Consult an accountant to assess whether it can be deducted as a property-related expense.
Related questions
- What is the regular condo fee and who pays it?
- What is the condo reserve fund and who pays it?
- Who pays for maintenance on a rented property: landlord or tenant?
- What are a landlord’s responsibilities under a lease?
Got charged an extraordinary fee and not sure who’s responsible? Talk to Regente.