DIAN Imposes Rigorous Tax on Residential Complexes Using This Space

Living in a residential complex under the horizontal property regime in Colombia is, for many, the promise of security, comfort, and access to recreational spaces without leaving home.

DIAN Imposes Rigorous Tax on Residential Complexes Using This Space

TL;DR

  • Residential complexes in Colombia offer security and comfort.
  • Residents can access recreational spaces without leaving home.
  • The horizontal property regime is common for these complexes.
  • There are potential tax implications related to the use of spaces.