ARTICLE 29: REQUIREMENT TO CONSIDER ALIENATION OF GOODS FOR WHICH THE VAT IS NOT PAID, THE PROVISION OF CONSTRUCTION SERVICES OR EXTENSION OF RESIDENCES

For the purposes of article 9, section II of the Law (LIVA: Art. 9), the provision of services for the construction of real estate destined for residential purposes, an extension of it, as well as the installation of prefabricated houses that are used for this purpose, are considered to be included within the provisions of said section, provided that the service provider provides labor and materials.

In the case of residential units, facilities and urbanization works, markets, schools, shopping centers or stores, or any other work other than those indicated, are not destined for residential purposes.