Taxa extra em condomínios

Eis uma das principais polêmicas relacionadas ao pagamento das taxas extras: a quem cabe esta obrigação?
Se você tem esta dúvida também, continue fazendo a leitura deste artigo, onde nós trazemos a resposta para esta questão. Confira!

Como as taxas de condomínio funcionam?

As taxas de condomínio estão previstas na Lei 4.591/64 (a Lei do Condomínio), Art. 12, § 1º, na Lei 10.406/02 (o Código Civil), Art. 1336, Inciso I e nas Convenções dos Condomínios. Sua finalidade é cobrir os gastos do condomínio.
A administração do condomínio tem como meta mantê-lo funcionando, além de fazer obras e reparos necessários no patrimônio. Ou seja, a existência das taxas de condomínios se dá por conta da necessidade do Condomínio pagar suas despesas.
Esta receita condominial pode se dividir em três categorias. São elas: Taxa Extraordinária, Taxa Ordinária e Fundo de Reserva; Geralmente, faz-se rateio do gasto a ser quitado, conforme a fração de cada unidade do Condomínio, ou conforme a Convenção.
Trata-se de um assunto que ainda divide opinião entre os condôminos e até mesmo os advogados, já que alguns defendem que o valor deveria ser igual para todos, enquanto outros concordam com a cobrança pela fração ideal.

Quais são os tipos de taxas condominiais?

Conforme já mencionamos, existem três tipos de taxas de condomínio: As Extraordinárias, as Ordinárias e o Fundo de Reserva. A seguir, conheça mais sobre cada uma delas:

Taxas Extraordinárias: também conhecida como Taxa Extra, trata-se daquela arrecadação para cobrir as despesas que não são da ordem de conservação ou manutenção. Esta receita visa custear as melhorias, obras de reformas e benfeitorias, valorizando o patrimônio do proprietário.

Taxas Ordinárias: já as Taxas Ordinárias são aquelas destinadas à manutenção, preservação, seguro, água, luz, gastos administrativos, entre outros. Elas são destinadas a manter o condomínio funcionando.
O valor da taxa pode ser definida por fração ideal ou rateada entre as unidades, conforme a Convenção.

Fundo de Reserva: esta taxa, como o próprio nome sugere, é um fundo distinto do caixa do condomínio. O seu objetivo é assegurar que, diante de uma circunstância ocasional ou emergencial, o condomínio cumprirá com o pagamento dos compromissos assumidos.

Então, quem deve pagar a taxa do condomínio?

Legalmente, as taxas devem ser pagas pelo proprietário do imóvel, pois ele é o condômino. Quando o proprietário aluga, então, neste caso, ele repassa a taxa ordinária para o inquilino, pois é este que está a usufruir dos serviços do Condomínio.

Quanto à Taxa Extra, tendo em mente que seu objetivo é fazer melhorias no patrimônio, a responsabilidade recai sobre o proprietário do imóvel.

Já a taxa do Fundo de Reserva , segundo a Lei do Inquilinato, tem características de Extra, logo também deve ser paga pelo proprietário. Ver artigo 22, item “g’.

O papel do síndico na taxa de condomínio

É importante esclarecer que parcela dos equívocos (do que é cada taxa e quais suas funções e de quem é a responsabilidade) provem do síndico ou da administradora do condomínio, que não tomam as devidas precauções na hora de fazer a separação das verbas no orçamento do condomínio.
É importante que o condomínio separe quais são as despesas ordinárias (que tem origem no orçamento anual, cuja função é prever as despesas operacionais) e as despesas extraordinárias, cuja finalidade é a valorização do patrimônio, cujo único beneficiado é o proprietário do imóvel.

Se você é síndico (a), matricule-se agora mesmo no curso completo disponibilizado pela União Social.

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