ARTICLE 28: OTHER CONSTRUCTIONS THAT ARE CONSIDERED TO BE RESIDENCES

For the purposes of article 9, section II of the Law (LIVA: Art. 9), retirement houses and orphanages are also considered as residences.

In the case of new constructions, the destination for which it was built will be taken into account, considering the specifications of the property and the building licenses or permits.

When a construction that is not destined for a residences is sold, it can be considered that it is destined , when it is established in the public deed that the acquirer will allocate it for that purpose and the tax would be guaranteed that would have corresponded before the collection authorities authorized to receive statements from it. These authorities will order the cancellation of the guarantee when for more than six months from the date on which the purchaser receives the property, it is used as a residence.

Likewise, facilities and areas whose uses are exclusively dedicated to their inhabitants are destined for residential purposes, provided it is for non-profit purposes.