ARTICLE 33: PAYMENT OF THE VALUE-ADDED TAX (VAT) FOR FEES THAT CONDOMINIUMS CONTRIBUTE TO COMMON EXPENSES

For the purposes of article 14 of the Law (LIVA: Art. 14), in the case of the quotas contributed by the owners of real estate subject to the regime of condominium property or to any other modality in which common expenses are made, that are destined for the constitution or the increase of the funds with which these expenses are paid, the tax is caused only by the party that is intended to cover the consideration of the person in charge of the administration of the property.