Escribanía - 04/10

Discussion on Legal Procedures and Transparency

Introduction to the Session

• The session begins with informal greetings and introductions among participants.

• Background music plays as attendees settle in, indicating a casual atmosphere.

Concerns About Organizational Responsibility

• A speaker shares concerns about changes in organizational responsibility from the Colegio de Escribanos to another entity, emphasizing that previous transparency is now at risk.

• The speaker reflects on their experience with the previous system, highlighting its effectiveness and transparency compared to current practices.

Changes in Evaluation Processes

• Discussion shifts to how the evaluation process has changed under new regulations, noting that jurors were previously selected from various representatives but are now organized differently.

• The speaker expresses skepticism about the new selection process for jurors, suggesting it lacks the same level of impartiality as before.

Examination Integrity and Interview Relevance

• Emphasis is placed on written examinations being more reliable than oral interviews for assessing candidates' qualifications.

• Critique of interview processes reveals they may not effectively gauge candidates' true capabilities or motivations.

Notable Cases and Personal Experiences

• A famous case is mentioned where a candidate consistently ranked first; however, their interview responses raised questions about their suitability.

• Anecdotes illustrate inconsistencies in interview questioning methods across different candidates, leading to doubts about fairness.

Practical Applications in Legal Education

• Participants discuss practical applications of legal education, including writing exercises as final exams to enhance learning outcomes.

• Suggestions are made for students to submit written assignments via email if unable to attend sessions physically.

Understanding the Challenges in Legal Education

Group Dynamics and Engagement

• The speaker observes a lack of engagement and questions within the current group compared to other groups, indicating a need for more interaction.

• There is an emphasis on respect towards students, with the speaker expressing discomfort about asking them to turn on their cameras during discussions.

Hybrid Learning Environment

• The discussion highlights the hybrid nature of the course, acknowledging that many students are not local but can still participate in practical exercises.

• Students will face legal problems in exams that require them to apply theoretical knowledge to real-world scenarios, such as handling cases involving minors.

Historical Context of Legal Framework

• The speaker introduces historical legislation (Law 20440), explaining its significance and context during a military government period.

• Critiques of Law 20440 are mentioned, particularly from professionals who were involved at that time, inviting further reading on this topic.

Critique of Legislative Responsibilities

• A key criticism of Law 20440 was its shift of state responsibilities onto individuals regarding property management and planning.

• The law required individuals to create construction plans which traditionally fell under governmental jurisdiction, raising concerns about practicality and enforcement.

Implications for Current Legislation

• The distinction between construction plans (for building safety compliance) and cadastral plans (for land measurement purposes) is clarified.

• Emphasizing that once properties are measured they do not change size; however, there remains pressure for continuous updates in cadastral records due to taxation needs.

Ongoing Legislative Debates

• Discussion continues around criticisms faced by past laws concerning their relevance today; parallels drawn between historical issues and current legislative challenges.

• New laws may not directly address previous critiques but still impose obligations on individuals regarding property assessments without requiring formal plans.

Understanding the Cadastral System in Santa Fe

Overview of Cadastral Laws

• The discussion begins with the suspension of Law 22287 and its relation to Law 26209 from 2006, highlighting changes at the provincial level.

• The provincial law referenced is Law 2996, which was reformed by Law 10547 in 1990, establishing a framework for land representation.

Structure of Cadastral Representation

• The province is divided into departments, districts, and sub-districts. For example, "16" indicates the Rosario department followed by district and sub-district numbers.

• A distinction is made between cadastral information and legal or economic aspects; understanding this difference is crucial for legal proceedings.

Economic Implications of Cadastral Information

• The cadastral number (e.g., "1609 15 116 986") serves as an identifier for property tax payments rather than just a geographical reference.

• In practice, municipal offices handle both cadastre and taxation matters together, emphasizing their interconnectedness.

Detailed Breakdown of Urban Areas

• Rosario's urban layout includes sections that are further divided into blocks (manzanas), which can be subdivided into graphical representations of properties.

• Terminology varies across provinces; for instance, 'parroquia' replaces 'department' in Buenos Aires. This highlights regional differences in terminology.

Subdivision Regulations

• Each section helps locate properties within the city; specific examples illustrate how subdivisions work within defined boundaries.

• Properties can only be subdivided once under certain regulations unless they meet specific criteria related to municipal standards.

Challenges with Property Subdivisions

• There are limitations on subdivisions based on municipal regulations regarding living conditions such as air and light access.

• Horizontal property ownership allows for additional subdivision possibilities under regulated conditions.

Practical Application in Municipal Taxation

• Understanding how to read municipal tax documents involves recognizing sections, blocks, and graphical identifiers associated with properties.

Understanding Property Plans and Catastrophes

The Importance of Accurate Property Descriptions

• The speaker emphasizes the need for precise terminology when describing property lots, specifically referencing a plan that designates "manzana A" and "manzana B."

• Clarification is made between provincial and municipal cadastres, highlighting the potential confusion if incorrect terms are used in property transactions.

Distinguishing Between Different Types of Cadastre

• The speaker discusses the significance of understanding how letters (e.g., manzana A) relate to property plans, stressing that these should not be confused with municipal cadastre designations.

• It is important to distinguish between the plan's nomenclature and municipal cadastre; using correct identifiers prevents legal issues during sales.

Legal Framework Surrounding Cadastre

• Historical context is provided regarding subdivisions in Rosario, indicating that past practices led to frequent misunderstandings about property boundaries.

• The speaker explains how to accurately reference properties by combining information from both plans and municipal records for clarity.

Current Regulations and Their Implications

• Reference is made to Law 26209, which governs provincial and city cadastres, outlining their roles as administrators of territorial data.

• Key objectives include registering property details such as location, dimensions, and ownership rights—essential for maintaining accurate public records.

Challenges with Outdated Plans

• Discussion on how changes in land use or construction can render older plans obsolete; this affects their legal standing in current transactions.

• The importance of recognizing when a parcel's status changes due to state valuation processes is highlighted as critical for real estate professionals.

Practical Considerations in Real Estate Transactions

• The speaker notes discrepancies that may arise from outdated measurements or lack of detail in older plans affecting current valuations.

• Emphasis on the necessity for updated plans that reflect accurate angles and dimensions to avoid complications during sales or transfers.

Understanding Parcel State and Legal Framework

The Importance of Verification in Construction

• Discussion on the necessity of verifying building dimensions to ensure compliance with regulations, emphasizing that changes may occur in the construction rather than the measurements themselves.

• Clarification that this is not merely a theory but an interpretation based on logical reasoning regarding property boundaries and potential encroachments by neighbors.

Objectives of Cadastre Legislation

• Explanation of cadastre's role in establishing parcel states and ensuring their existence according to local laws, highlighting that plans must be renewed every 5 to 10 years.

• Introduction of various legal territorial objects beyond traditional properties, such as horizontal properties and country clubs, which fall under real estate police powers.

Defining Parcels and Their Elements

• Emphasis on georeferencing parcels as a significant innovation justifying current discussions around property law.

• Definition of a parcel as a continuous land representation bounded by legal titles or positions documented cartographically.

Characteristics and Legal Boundaries

• Description of how parcels are delineated by closed polygons defined by legal limits, distinguishing them from separate divisions.

• Identification of essential elements for parcels: georeferenced location, legal boundaries, and physical measurements; complemented by fiscal valuation.

Establishing Parcel States

• Overview of how changes in any parcel element can affect its state; primarily focusing on construction modifications.

• Article outlining that determining parcel states involves professional surveying acts authorized under specific laws.

Registration Process for Parcel States

• Explanation that the establishment of a parcel state requires registration within the cadastre system through proper documentation.

Article 12 and Parcel State Verification

Overview of Article 12 Requirements

• To execute actions under Article 12, a parcel state subsistence request must be made. This involves reviewing the cadastral certification related to real estate rights modifications.

• The cadastral certification is essential for canceling real rights and establishing family property, requiring verification of the parcel state.

Verification Process

• Verification of parcel state subsistence will utilize measurement acts or alternative methods ensuring precision and reliability as per local legislation.

• A certificate confirming the validity of the parcel state is necessary for executing modifications outlined in Article 12, which can occur through writing or judicial acts.

Importance of Cadastral Information

• Engineers emphasize that valid instruments should inform about administrative easements or neighbor encroachments; however, current certifications may lack this critical information.

• Essential details in property descriptions include specific measurements from reference points to corners, crucial for accurate location identification.

Challenges with Cadastral Certification

Issues Encountered in Property Transactions

• Obtaining necessary documentation often requires navigating bureaucratic processes, such as paying fees and making copies at local archives.

• There are concerns that stringent requirements for cadastres could hinder real estate transactions in Argentina compared to more streamlined systems elsewhere.

Real-Life Case Example

• A case involving two feuding siblings illustrates how legal professionals sometimes lack understanding of property division complexities during mediation processes.

• The resolution involved clarifying property boundaries and access issues, highlighting the need for precise legal knowledge among mediators.

Consequences of Incomplete Documentation

Implications of Suspended Plans

• Presenting incomplete or suspended plans can lead to significant misunderstandings in property transactions, especially when large sums are involved.

Understanding Land Measurement and Georeferencing

The Importance of Land Measurements

• The speaker expresses frustration with the theoretical discussions surrounding land measurement, emphasizing the need for practical understanding.

• Acknowledges Earth's rotation and tectonic plate movements, highlighting that even seemingly static properties have some degree of movement.

• Discusses the necessity of shared codes and conventions in land measurements to ensure clarity among all parties involved.

Describing Property Locations

• Emphasizes the importance of precise location descriptions in property documents, using Avenida Pellegrini as an example for directional references.

• Stresses that property locations must be described conventionally, indicating distances from known landmarks to avoid confusion.

Distinguishing Between Lots

• Illustrates how different lots within a block can be identified by their starting points (arranque), which are crucial for legal documentation.

• Highlights the significance of accurate measurements when distinguishing between adjacent lots to prevent disputes over property boundaries.

Understanding Arranque in Legal Context

• Explains that 'arranque' must be clearly defined in legal documents to establish property boundaries effectively.

• Reiterates the importance of understanding where arranque is located on a plan, as it plays a critical role in real estate transactions.

Bidimensional Systems and Traditional References

• Clarifies that traditional land measurement systems are bidimensional, relying on two-dimensional coordinates for location identification.

• Mentions historical methods used for defining land boundaries, such as referencing notable trees or monuments.

Challenges with Old Plans and Georeferencing Innovations

• Points out inconsistencies found in older plans due to changes over time, necessitating modern georeferencing techniques for accuracy.

• Introduces georeferencing as a solution to improve precision in locating properties based on global positioning systems rather than outdated local references.

Practical Application of Georeferencing

• Discusses how current practices involve both traditional descriptions and modern georeferenced data to provide comprehensive property information.

• Emphasizes that accurate geolocation involves measuring distances from established global axes like the equator and Greenwich Meridian.

Understanding Property Deeds and Georeferencing

The Importance of Accurate Property Descriptions

• The speaker challenges the audience to interpret a property deed from Santa Fe, emphasizing the difficulty in determining precise measurements related to geographical features like rivers.

• As an educator, the speaker stresses the need for clarity in legal documents, criticizing how notaries often replicate complex language without ensuring comprehension.

• The concept of georeferencing is introduced as a critical element in property law, highlighting its significance in current legislation.

Legal Framework and Jurisdictional Boundaries

• Discussion on legal boundaries of properties focuses on immaterial causes that define ownership rights, which are often invisible yet crucial for establishing territorial claims.

• The speaker explains that personal rights end where another's rights begin, illustrating this with a metaphor about boundaries between individuals' properties.

Technical Specifications in Property Measurement

• Emphasis is placed on linear measurements and angles being essential components of property titles; variations can occur if these details are omitted or inaccurately represented.

• Acknowledgment of past practices where angles were not included in deeds leads to potential confusion regarding property dimensions today.

Practical Applications and Future Considerations

• The importance of clear communication regarding plans and diagrams is highlighted; specific markers (like 'X' for corners) must be accurately represented to avoid misunderstandings.

• Reference to upcoming classes indicates a focus on practical applications of these concepts, stressing the necessity for students to grasp foundational elements before progressing further.

Synthesis from Recent Conferences

• Insights from the 19th National Congress emphasize coordination between property registration systems and land surveying practices as vital for effective real estate management.

• A summary reflects on how both public and private sectors contribute harmoniously to defining real estate rights through proper documentation and certification processes.

Legal Implications of Modifications

• Clarification that any changes made via plans do not alter registered publicity until formal notarization occurs; this underscores the importance of legal documentation in real estate transactions.

Dividing Property: Legal Implications and Processes

Understanding Property Division

• The speaker discusses the process of dividing a property they own, emphasizing the importance of location (Avenida Pellegrini) in determining how to subdivide it into three lots (Plans A, B, and C).

• The speaker highlights their ownership rights, stating that as long as no legal action has been taken to formalize the division, they can change their plans for subdivision at any time.

• They express satisfaction upon discovering that multiple plans can exist without formal declaration; if no intention is expressed legally, the original configuration remains valid.

• Once a decision is made to divide the property in a specific manner, it becomes binding. However, further subdivisions can still occur based on remaining land.

• The significance of legal acts is stressed; without them, there’s ambiguity regarding property ownership and division.

Legal Framework and Societal Structures

• The discussion shifts to societal structures where decisions are made collectively about property division; this includes creating new entities or societies that hold different lots.

• Emphasis is placed on the necessity of clear legal documentation to define ownership and responsibilities among divided properties within these societies.

• The speaker mentions the importance of obtaining a cadastral certificate for public record purposes but notes that a new plan isn't always required for its issuance.

Practical Considerations in Legal Education

• Questions arise regarding whether new plans are necessary when verifying existing properties; practical verification may be needed instead.

• A proposal for six additional classes is discussed with an emphasis on hands-on practice in writing legal documents related to property transactions.

• There’s an acknowledgment of needing more study on title issues before proceeding with practical exercises in class.

Class Structure and Learning Objectives

• The speaker outlines future classes focusing on title studies while also addressing potential topics like nullities which will require dedicated sessions.

• Plans are made for interactive sessions where students can engage directly with material rather than relying solely on remote learning methods.

• Importance is placed on attending classes physically to enhance understanding through direct interaction with instructors and peers.

Conclusion: Engaging Learning Environment

• The speaker expresses readiness to attend all classes while encouraging participation from those who can make it physically present for better engagement.

Discussion on Class Structure and Exam Preparation

Class Coordination and Communication

• The speaker discusses the importance of confirming class attendance and ensuring effective communication regarding any changes, referencing a previous incident where issues arose.

• There is mention of maintaining a consistent structure for classes, indicating that modifications will only occur if necessary.

Examination Format and Expectations

• The speaker outlines the exam format, emphasizing that students will have to answer questions based on provided cases within a set timeframe (approximately 2 to 3 hours).

• Students are advised to prepare in advance as the examination room may not be readily available; they need to arrive ready to develop their answers directly on computers.

Understanding Property Horizontal Regulations

Overview of Document Preparation

• The instructor emphasizes the importance of organizing responses, suggesting that each question should be on a separate page with clear identification.

• A single file will be compiled for all students, containing their answers to questions from one subject. This requires careful separation and organization.

Understanding Property Horizontal

• Discussion begins about property horizontal units, highlighting the significance of understanding different types of registrations and indicators related to property ownership.

• When constructing a building instead of a house, it is essential to create a plan for horizontal property submission, which must be recorded legally.

Legal Procedures in Property Development

• The process involves demolishing existing structures if necessary and preparing legal documents for the new construction.

• Students are encouraged to practice by reviewing real estate documents and protocols as part of their learning experience.

Class Scheduling Challenges

• There are logistical challenges regarding class schedules overlapping with archive hours; adjustments need to be made for effective learning.

• The instructor discusses potential scheduling conflicts with other classes and how this affects student attendance.

Final Classes and Content Coverage

• The remaining classes will cover complex topics such as family law and succession, requiring efficient time management due to limited sessions left.

• Emphasis is placed on creating legal documentation that defines properties within the framework of horizontal property regulations.

Registration Process Insights

• The registration process results in a "matrícula cero," which refers to the initial registration for horizontal properties before individual units are assigned specific identifiers.

Understanding Property Registration and Nomenclature

The Concept of PH and Horizontal Regime

• Discussion on the concept of "PH" (Propiedad Horizontal), which refers to the subjugation to a horizontal property regime.

• Clarification that each unit under this regime is considered part of a larger entity, emphasizing the importance of understanding how these units relate to one another.

Examination of Registration Content

• Importance of examining the content within registration documents, particularly focusing on all units involved in a property.

• Reference to historical practices in property registration, highlighting changes over time.

Historical Context and Changes in Registration Practices

• Anecdote about personal experiences with property registration during university studies, illustrating practical challenges faced.

• Explanation of regional differences in department nomenclature across various areas, such as Rosario and San Lorenzo.

Nomenclature and Legal Framework

• Discussion on how nomenclature has evolved from manual systems to automated processes for registering properties.

• Mention of legal articles related to property registration, specifically addressing issues with incomplete cadastral data in Santa Fe province.

Digital Registration Process

• Description of how digital registration works, including the significance of specific numbers assigned during the process.

• Overview of current challenges regarding virtual presentations for classes or registrations due to technological limitations.

Details on Property Descriptions and Documentation

• Emphasis on the necessity for accurate descriptions within property documentation, including lot designations and surface area specifications.

• Explanation that all details regarding a property's location are derived from its original deed or escritura.

Objectives Behind Digital Registration Requests

• Insight into why digital requests for registration are crucial; they streamline data entry by reducing redundancy when submitting information already provided in deeds.

• Clarification that registrars utilize submitted data directly from digital requests without needing re-entry unless discrepancies arise.

Types of Registrations Possible

• Overview of various types of registrations possible through digital means: sales contracts, judicial embargoes, donations, etc., emphasizing their administrative nature.

Understanding the Registration System

Overview of Registration Modules

• The registration system consists of three modules in the chronological system and two in the "fular" system, with both systems addressing property ownership and registration.

• The first module in both systems deals with registration blocks, emphasizing that ownership must be recorded in the registry for it to be valid.

Importance of Cadastral Certificates

• A national law mandates that all provinces adhere to a standard regarding cadastral certificates, which provide information about a property's physical status.

• These certificates indicate potential issues such as overlaps with neighboring properties or existing administrative easements, even if not officially registered.

Renewal and Expiration of Registrations

• Renewals are possible under specific conditions; however, there is a limit on how many times they can be extended before requiring re-registration.

• It is crucial for registrars to mentally track expiration dates since notifications may not always be provided directly.

Distinctions Between Registration Systems

• When requesting property information, it's essential to understand whether it falls under the chronological or matricial system, as each provides different types of data regarding current registrations.

• Immediate correction requests are necessary if discrepancies arise between what is recorded and actual property status.

Family Property Protections

• Questions arise regarding family home protections when properties are owned by one spouse but serve as the family residence; legal implications vary based on marital status and property designation.

• The law allows for certain protections against eviction from family homes even if they are registered under one partner's name.

Understanding Embargoes and Registrations

• It's important to recognize how embargoes affect property registrations; understanding their validity requires knowledge of registration timelines and statuses.

• The duration for which various types of registrations remain valid varies: 20 years for older mortgages and 35 years for newer ones established after legislative changes.

Discussion on Mortgage Regulations and Procedures

Historical Context of Mortgages

• The discussion clarifies that the mortgage code was not established in 2015; rather, it had been in effect for 20 years by then.

• It is noted that there were instances where mortgages could be extended up to 40 years, reflecting changes made to national law affecting civil codes.

Challenges with Mortgage Cancellation

• A significant issue arose when the bank responsible for handling mortgages transitioned, complicating the cancellation process.

• To cancel a mortgage, individuals had to file a request through judicial channels due to the lack of an appropriate organization to handle such requests.

Timeframes and Deadlines

• There are strict deadlines involved in requesting definitive transformations related to mortgages, typically within 180 days.

• The importance of understanding certification timelines is emphasized; certifications begin at midnight on the day they are presented.

Administrative Processes

• Different timeframes apply for administrative tasks versus notarial actions; specific durations (15 days for authorization and 45 days for writing) are outlined.

• The computation of these timeframes does not include the day of instrument issuance but starts from the following day according to civil code stipulations.

Implications of Delays and Extensions

• Registrars must inform about existing certificates within a minimum timeframe of 60 days, impacting third-party knowledge regarding mortgage statuses.

Understanding Legal Certificates and Their Implications

Differences Between Types of Certificates

• The discussion begins with a clarification that certificates are not the same as those related to insolvency or incapacity declarations.

• It is noted that there are also penal certificates which may include disqualifications, indicating they can have specific time limits.

Handling of Certificates in Transactions

• An example is provided regarding a certificate dated October 20, 2021, which was intended for a sale that ultimately did not occur.

• The speaker emphasizes the importance of understanding measures like "no innovate" and how they affect the registration process when dealing with certificates.

Registration Process and Priorities

• A scenario is presented where if a measure to "not innovate" predates the certificate, it will inform the notary about existing restrictions on transactions.

• The priority in processing documents is discussed; specifically, whether to enter the certificate before producing the deed. This reflects on how legal measures are treated similarly to other precautionary measures.

Consequences of Ignoring Certificate Details

• If a notary proceeds without being aware of an innovative caution after obtaining a certificate, it raises questions about what actions registrars should take based on the nature of that caution.

• The implications of different types of annotations (e.g., transfers vs. embargoes) are explored, highlighting how certain cautions aim to prevent ownership perfection under fraudulent circumstances.

Importance of Accurate Documentation

• There’s an emphasis on ensuring all relevant details from certificates must be included in deeds; failure to do so could lead to significant legal issues.

• Specific requirements for documentation are outlined, such as including certification numbers and dates in legal documents to ensure compliance with registration laws.

Situations Requiring Additional Documentation

• A case study illustrates that if essential information is omitted from a deed (like certification details), additional integrative documents may need to be created.

Discussion on Property Deed and Inhibition

Issues with the Property Deed

• The deed states it is canceled, raising questions about prior events that may have led to this situation.

• There is a court order preventing the granting of a transmission deed if certain conditions are not met; questioning why the notary authorized the deed despite its cancellation status.

Legal Implications of Cancellations

• The document must be self-sufficient; if it only states cancellation without further details, it may lead to provisional registration.

• The registry will first verify if the cancellation is valid before proceeding with any annotations.

Provisional Registration Process

• If there are errors in the lifting of inhibition, provisional registration may still occur based on existing court orders.

• It’s essential for the deed to include specific details like numbers and dates related to lifting inhibitions for proper processing.

Responsibilities of Legal Representatives

• Lawyers should ensure all necessary documentation, including proof of lifting inhibitions, is provided to avoid complications during registration.

• There are exceptions where legal actions can proceed even when a party is inhibited; however, these situations require careful consideration.

Contextual Understanding of Inhibitions

• Discusses scenarios where an individual might be inhibited but owns multiple properties; how creditors can request lifting inhibitions for specific transactions.

• Clarifies that during auctions, existing inhibitions do not prevent property sales as they are lifted by court orders.

Challenges in Registration Procedures

• Questions arise regarding how registries handle requests without proper forms; provisional acceptance may occur under certain circumstances.

• Emphasizes that without proper documentation (like forms), registries might reject submissions or process them provisionally until complete information is provided.

Discussion on Legal Procedures and Class Structure

Overview of Legal Documentation

• The discussion begins with a mention of the importance of understanding legal documentation, particularly in relation to cases involving property transfer.

• There is an emphasis on the necessity for clarity in registration processes, especially concerning "tracto" (transfer) cases and how they are recorded in official documents.

Registration Process Insights

• The speaker highlights that there can be multiple simultaneous deeds related to a single property, which complicates the registration process.

• Participants present include various individuals involved in the discussion, indicating a collaborative learning environment.

Class Structure and Attendance

• A light-hearted moment occurs when discussing attendance names, showcasing camaraderie among participants.

• The instructor expresses a preference for maintaining physical classes despite challenges, aiming to enhance student engagement.

Additional Learning Opportunities

• The instructor suggests additional sessions outside regular class hours to provide further assistance and clarify complex topics.

• Mention of using virtual tools for scheduling indicates an adaptation to modern educational needs while ensuring comprehensive coverage of material.

Exam Preparation Strategies

• Students are encouraged to study independently while utilizing provided materials as references for exam preparation.

• Clarification on specific questions regarding income tax emphasizes the need for precise understanding of legal terms and their implications.

Property Transfer and Tax Implications

Overview of Property Purchase and Taxation

• Discussion on the process of purchasing property, including acquiring a title in 2021 after buying land in 2017.

• Clarification that the only applicable tax category is "second category" for individuals selling property, emphasizing habitual transactions.

• Mention of habitual sellers and their obligations regarding property sales, regardless of purchase dates.

Tax Exemptions and Sales Transactions

• Examination of tax implications when selling two properties: an apartment and an office, with total income considerations.

• The importance of identifying the first sale by a construction company to determine tax exemptions.

• Discussion on whether a transformed hotel into apartments qualifies as new or used for taxation purposes.

Clarifications on New vs. Used Properties

• Debate over whether certain properties qualify as new based on construction status; implications for tax exemption eligibility.

• Explanation that if a property is not considered new, it may not qualify for exemptions under current regulations.

Protocolar Acts and Financial Obligations

• Insight into protocolar acts being onerous due to financial compensation involved in property transfers.

• Analysis of how properties sold within two years are subject to gross income taxes due to recent ownership changes.

Exemptions Based on Construction Status

• Discussion about exemptions available for individuals constructing homes who sell them after completion; criteria for exemption outlined.

• A case study involving a couple who began building a house but separated during the process; implications for tax responsibilities discussed.

Financial Instruments and Their Impact on Taxes

• Consideration of mortgage balances affecting potential tax liabilities during property sales.

• Reference to financial articles governing operations related to loans and mortgages impacting real estate transactions.

Conclusion on Tax Categories

Understanding Tax Implications and Responsibilities

Overview of Tax Operations

• Discussion on the special operations related to tax reporting when there is a union abroad, highlighting the importance of timely information submission.

• Mention of specific tax rates: 3% for certain operations, with a distinction between 50% sales tax or 15%, indicating varying implications based on context.

Role of Notaries in Tax Matters

• Explanation of the notary's position regarding taxes, emphasizing their responsibility to alert clients about necessary documentation and potential liabilities.