Algunos aspectos periciales que intervienen en la valoración de condominios con fines fiscales en Costa Rica, un caso de estudio (ING)
This paper clarifies doubts concerning the valuations of condominium performed for tax purposes in Costa Rica. It distinguishes the different steps in this process, and the difficulties and its implementation. Cadastral valuation for tax purposes of horizontal and vertical condominium is included, a...
| Autores: | , |
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2008 |
| País: | Costa Rica |
| Recursos: | Universidad Nacional de Costa Rica |
| Repositório: | Portal de Revistas UNA |
| Idioma: | espanhol |
| OAI Identifier: | oai:www.revistas.una.ac.cr:article/3914 |
| Acesso em linha: | https://www.revistas.una.ac.cr/index.php/uniciencia/article/view/3914 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Valuation of properties municipal cadastre horizontal condominium vertical condominium condominium property homogeneus zones Valoración de bienes inmuebles catastro municipal condominio horizontal condominio vertical propiedad en condominio zonas homogéneas |
| Resumo: | This paper clarifies doubts concerning the valuations of condominium performed for tax purposes in Costa Rica. It distinguishes the different steps in this process, and the difficulties and its implementation. Cadastral valuation for tax purposes of horizontal and vertical condominium is included, and a comparative analysis between current regulations and the work that is being performed is made. |
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