Horizontal Property Taxes

Tax provisions establish that they will be taxpayers of the ordinary income regime and the industry and commerce tax, when they allocate any of their assets or common areas for industrial or commercial exploitation.

• Income tax on horizontal property.
• Income statement in the horizontal property.
• Presumptive rent in the horizontal property.
• Sales tax.
• Industry and commerce tax on horizontal property.
• Exogenous information in the horizontal property.
• Is the horizontal property obliged to invoice?
• Source retention in the horizontal property.