Algunos aspectos periciales que intervienen en la valoración de condominios con fines fiscales en Costa Rica, un caso de estudio (ING)

  • Carlos Sevilla Hernández
  • Franklin De Obaldía Valdés
Keywords: Valuation of properties, municipal cadastre, horizontal condominium, vertical condominium, condominium property, homogeneus zones

Abstract

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.
Published
2008-01-01
How to Cite
Sevilla Hernández, C., & De Obaldía Valdés, F. (2008). Algunos aspectos periciales que intervienen en la valoración de condominios con fines fiscales en Costa Rica, un caso de estudio (ING). Uniciencia, 22(1-2), 107-114. Retrieved from https://www.revistas.una.ac.cr/index.php/uniciencia/article/view/3914
Section
Original scientific papers (evaluated by academic peers)