ARTICLE 23: DETERMINATION OF THE TAXABLE BASE IN THE USE OR TEMPORARY ENJOYMENT OF GOODS

In order to calculate the tax in the case of temporary use or enjoyment of goods, the value of the consideration agreed in favor of the grantor will be considered, as well as the amounts that are also charged or collected to those who are granted the use or enjoyment by others taxes, fees, maintenance costs, construction, refunds, normal or default interest, conventional penalties or any other concept.