Special Assessments in Homeowners Associations: Complete Guide 2026

Few topics generate as much tension in a homeowners association as special assessments (known as “derramas extraordinarias” in Spanish law). That unexpected expense that appears when the elevator needs a full renovation, the facade shows moisture damage, or the Technical Building Inspection reveals deficiencies that must be corrected by law. However, special assessments are an essential legal tool for keeping the building in good condition. In this comprehensive guide we explain what types of special assessments exist, how to calculate them, what majorities you need to approve them at a general meeting, what happens if an owner refuses to pay, and the legal limits you should know about.

What is a special assessment and when does it apply

A special assessment (derrama extraordinaria) is a one-time, non-recurring payment that the homeowners association requires from its members to cover a specific expense that was not budgeted in the annual operating budget, or that exceeds the available reserve fund.

Unlike the regular monthly fee, a special assessment is not planned in advance, and its approval requires, in most cases, a formal agreement at a general meeting of property owners.

Difference between regular fees and special assessments

The regular fee (cuota ordinaria) is the fixed amount each owner pays monthly to cover the community’s operating expenses: cleaning, lighting of common areas, insurance, doorman services, landscaping, or routine elevator maintenance. These expenses are predictable and are approved at the annual general meeting along with the budget.

A special assessment, on the other hand, responds to one-off needs of greater magnitude:

It has a specific and finite amount, not an indefinite one.
It is approved by a general meeting resolution, except for mandatory works.
It can be paid in a single lump sum or in installments over an agreed period.
Its approval may require different majorities depending on the type of work, as we will see below.

The most common situations that trigger a special assessment

According to industry data, the situations that most commonly force a community to resort to a special assessment are:

Urgent repairs: leaks, broken sewage systems, electrical system failures, or elevator breakdowns.
Results from the Technical Building Inspection (ITE): the ITE may reveal deficiencies classified as serious or very serious that must be addressed within specific deadlines.
Facade rehabilitation: especially in buildings over 30 years old, this is one of the most costly and frequent types of work.
Renovation of common installations: elevator replacement, gas network renewal, general plumbing replacement, or solar energy installation.
Accessibility works: ramps, stairlifts, or adaptation of access for people with reduced mobility.
Establishing or reinforcing the reserve fund: when the fund falls below the legal minimum (10% of the last approved annual budget).

Types of special assessments in homeowners associations

Not all special assessments are the same. The Ley de Propiedad Horizontal (LPH — Spain’s Horizontal Property Act) distinguishes different situations that determine how they are approved and whether there are any limits on the amount that can be required.

Assessments for conservation and maintenance works

These are the most common. They affect building elements that must be maintained in good condition to ensure safety and habitability: the roof, facade, general installations, stairwells, or the entrance hall.

Article 10.1 of the LPH establishes that works necessary for proper maintenance and fulfillment of the duty of conservation are mandatory and do not require a prior general meeting resolution when they are essential. However, in practice, if the amount exceeds the available reserves, the community convenes a meeting to agree on the corresponding special assessment.

Assessments for facility improvements

This category includes works that are not strictly necessary for conservation but rather improve the building’s functionality or comfort: installing a video intercom system, renovating the pool, building a communal storage area, or expanding the parking garage.

These works require a general meeting resolution with the majorities set out in Article 17 of the LPH. Owners who voted against may, under certain conditions, be exempt from payment if the improvement is not mandatory and their share does not exceed certain thresholds — although this has important nuances that you should consult with your property manager.

Assessments for accessibility works

Works to remove architectural barriers and ensure accessibility for people with disabilities or those over 70 years old have a special regime under the LPH (Article 10.1.b). They are mandatory when requested by an owner or resident with a recognized disability, and are subject to the 12-monthly-installments rule, which we explain in detail later.

Assessments for regulatory compliance (ITE, energy certificate)

The Technical Building Inspection and the Energy Efficiency Certificate are legal obligations whose processing and remediation of deficiencies can trigger significant special assessments.

If the ITE declares the building to be in a state of serious or very serious deficiency, the community has a mandatory deadline to carry out the works. Failing to approve the corresponding special assessment does not free owners from their responsibility; on the contrary, it can generate additional legal and administrative problems.

How a special assessment is calculated: the participation coefficient

The distribution of a special assessment is not split equally among all owners. Unless the community’s bylaws establish otherwise, the distribution is based on each apartment or commercial unit’s participation coefficient, as set out in Article 9.1.e of the LPH.

The participation coefficient is recorded in the building’s deed of horizontal division and in the Land Registry. It reflects the proportion that each property represents relative to the total building, taking into account its area, location, use, and other factors established at the time of construction.

Practical calculation example

Suppose a community of 20 owners has approved a special assessment of 30,000 euros for facade rehabilitation. The distribution is not 1,500 euros per owner — it varies according to each one’s coefficient.

Below is a simplified example with different coefficients:

Owner	Coefficient (%)	Assessment amount (EUR)
Apt. 1A	6.50	1,950.00
Apt. 1B	5.80	1,740.00
Apt. 2A	6.50	1,950.00
Apt. 2B	5.80	1,740.00
Apt. 3A	6.50	1,950.00
Apt. 3B	5.80	1,740.00
Apt. 4A	6.50	1,950.00
Apt. 4B	5.80	1,740.00
Apt. 5A	5.20	1,560.00
Apt. 5B	4.90	1,470.00
Penthouse 1	7.80	2,340.00
Penthouse 2	7.80	2,340.00
Commercial 1	4.50	1,350.00
Commercial 2	4.50	1,350.00
Garage 1-7	7 x 0.90	7 x 270.00 = 1,890.00
Total	100.00	30,000.00

As you can see, the owner of a penthouse with a higher coefficient pays almost double that of a garage space owner. This system aims to reflect the proportional benefit or responsibility of each property over the building’s common elements.

Can the community split it equally?

Yes, but with conditions. To split costs equally, the community’s bylaws must expressly allow it, or all owners must unanimously agree to apply that criterion for a specific assessment. Without that backing, an equal distribution can be challenged by any affected owner.

How to approve a special assessment at a general meeting

Approving a special assessment follows the general procedure for meeting resolutions, but the required majorities vary depending on the type of work. This is one of the most important aspects and where the most mistakes are made.

For a deeper understanding of how general meetings work, you can consult our guide on what general meetings are and how they should be conducted.

Required majorities by type of work

Article 17 of the LPH establishes the quorums needed for different types of resolutions:

Unanimity: to modify the community’s constitutive title or bylaws, which would affect participation coefficients.
3/5 of total owners and shares: for the establishment or elimination of doorman, concierge, security, or other common services of general interest.
Simple majority (majority of owners representing a majority of shares): for improvement works that are not mandatory conservation.
No prior resolution needed: necessary conservation works, mandatory accessibility works, and works required by administrative order.

In practice, most special assessments for conservation and urgent repair works are approved at ordinary or extraordinary meetings with a simple majority. For non-mandatory improvement works, the threshold is higher.

The step-by-step procedure

Call the meeting: The president or the property manager calls the meeting with at least 6 days’ notice (or whatever the bylaws require), including a specific agenda item for the approval of the special assessment with the total amount and payment terms.
Present quotes: It is good practice to present at least two or three quotes from different contractors so that owners can evaluate the proposal.
Debate and vote: The need for the work is explained, questions are answered, and the resolution is put to a vote. It should include the total amount, the distribution criteria, and the payment schedule.
Draft the minutes: The approved resolution must be recorded in the meeting minutes, signed by the president and the secretary. The minutes are the document that certifies each owner’s payment obligation.
Notification: The property manager notifies all owners of the resolution, including those who were absent, indicating the amount corresponding to each and the payment dates.
Follow-up and execution: The community hires the contractors, supervises the execution of the work, and certifies payment from the funds collected through the special assessment.

What happens if an owner refuses to pay the special assessment?

This is the scenario that most worries property managers and community presidents. An owner’s refusal to pay the special assessment not only harms the community’s finances but can also block the execution of essential works.

For more information on how to manage delinquency in your community, consult our articles on dealing with delinquent owners and what to do when your neighbors do not pay.

Legal obligation to pay (Art. 9 LPH)

Article 9.1.e of the Ley de Propiedad Horizontal is very clear: it is each owner’s obligation to “contribute, according to the participation share established in the title or as specifically stipulated, to the general expenses for the proper upkeep of the building, its services, charges, and responsibilities that cannot be individually attributed.”

This includes special assessments approved at a general meeting. An owner who does not pay defaults from the agreed date, and the debt accrues legal interest. Furthermore, they lose their right to vote at subsequent meetings while they remain in default (Article 15.2 LPH).

The debt from a special assessment does not disappear with the sale of the property. Article 9.1.e establishes that the buyer of a dwelling is liable with the property itself for amounts owed to the community during the current year and the three preceding years.

The payment order procedure (proceso monitorio)

If the delinquent owner does not pay within the established period or after prior demands, the community can initiate the payment order procedure (proceso monitorio) to claim the debt. This procedure is regulated in Article 21 of the LPH and in Articles 812 to 818 of the Ley de Enjuiciamiento Civil (Spanish Civil Procedure Act).

The payment order procedure is particularly efficient for communities because:

It does not require a lawyer or court representative for amounts under 2,000 euros (although for larger amounts, legal representation is advisable).
The court notifies the debtor, who has 20 days to pay, file an objection, or appear to state their reasons.
If the debtor does not respond, the judge issues an enforcement order directly.
If the debtor objects, the case proceeds to a verbal or ordinary hearing depending on the amount.

To initiate the payment order procedure, the community needs:

A certificate from the property manager with the amount of the debt, signed by the secretary with the president’s approval.
Formal notification to the debtor of the general meeting resolution and the payment demand.
Filing of the claim at the court of first instance in the jurisdiction where the building is located.

Can a special assessment be challenged?

Yes. Any owner can challenge general meeting resolutions, including the approval of a special assessment, within the deadlines and conditions of Article 18 of the LPH:

3 months from the adoption of the resolution for owners who were present and voted against or abstained.
1 year for owners who were absent from the meeting and for resolutions contrary to public order.

The most common grounds for challenge are: that the resolution is contrary to the law or the bylaws, that it is seriously harmful to the community’s interests, or that it constitutes an abuse of rights to the detriment of a specific owner.

However, it is important to know that a challenge does not automatically suspend the payment obligation, unless the judge orders it as a precautionary measure. An owner who challenges and loses the case will have accumulated the debt with its interest.

Legal limits: the 12-monthly-installments rule

One of the most relevant aspects of the LPH regarding special assessments is the so-called “12-monthly-installments rule” (regla de las 12 mensualidades), set out in Article 10.1 and particularly in Article 17.2.

This rule establishes that accessibility works requested by owners with disabilities or those over 70 years old are mandatory for the community as long as their cost does not exceed the equivalent of 12 monthly installments of regular common expenses.

This has very important practical consequences:

If the cost of the requested accessibility work is equal to or less than 12 monthly installments, the community is obligated to carry it out without the need for a general meeting resolution and no owner can refuse.
If the cost exceeds that threshold, a general meeting resolution with the corresponding majorities is required, but the work remains mandatory if requested by those who are entitled to it.

In the case of accessibility works that exceed the 12-monthly-installments limit, the owners who requested them have the right to carry them out at their own expense if the community does not approve them, provided the works do not damage or alter the building’s safety, general structure, external configuration, or appearance.

It is essential not to confuse this rule with a general cap for all special assessments. For conservation, maintenance, or improvement works, there is no legal ceiling on the assessment amount as long as the general meeting resolution is adopted with the appropriate majorities.

Best practices for communicating a special assessment to owners

The way a special assessment is communicated can make the difference between a calm meeting and an unnecessary neighbor conflict. Transparency and advance notice are the keys.

Before the meeting:

Inform owners in advance that an important special assessment will be discussed, even before sending the formal notice. Prior informal communication reduces surprise and resistance.
Share the quotes with all owners so they arrive at the meeting well-informed.
Clearly explain the reason for the work: if there is a technical report, an administrative order, or a diagnosis from a specialized company, attach it to the meeting notice.
Indicate the planned timeline for the work and the estimated completion period.

In the notice and the minutes:

Specify the total amount of the special assessment, the distribution criteria (coefficient), the specific amount corresponding to each owner, and the payment dates.
Make it clear whether it will be collected in a single payment or in installments, and how many installments.
Record all resolutions in the minutes with the greatest possible detail to avoid subsequent misunderstandings.

Facilitating payment:

Offer the option of installment payments when possible. A special assessment of 3,000 euros paid in 12 installments of 250 euros is much more manageable for many families than a single lump-sum payment.
Set a clear deadline for the first payment and communicate the consequences of non-payment (late surcharge, loss of voting rights, legal proceedings).
Provide the bank details and the exact payment reference to facilitate transfers and avoid identification errors.

After the meeting:

Notify all owners of the resolution in writing, including those who were absent, within the legally established period.
Keep owners informed about the progress of the work: photographs, contractor reports, partial certifications.
Once the work is complete, send a final settlement report with the actual costs, any variations from the budget, and the resulting balance.

Transparency does not eliminate disagreements, but it does reduce conflicts and builds trust in the management. Owners who understand why they are paying and who see that their money is being managed rigorously are far less likely to default or to challenge the resolution.

Protect your community’s investment with Colindar

Many special assessments are directly related to common areas: renovating the pool, upgrading the sports courts, fitting out the gym, or improving access points. These are significant investments that owners expect to enjoy for years. But without proper management, those renovated facilities deteriorate again quickly due to uncontrolled use.

With Colindar you can implement a booking and access control system that protects every euro invested. Organized shifts, controlled capacity, usage history, and planned maintenance: all from a platform designed specifically for homeowners associations.

If your community has just approved a special assessment to improve its facilities, the next logical step is to make sure that improvement lasts over time. Request a free demo of Colindar and discover how to digitize the management of your common areas.

Want to learn more about how Colindar can help your community? Check out our plans and pricing or find out more about the key roles in a homeowners association to understand who should lead the change management process.