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, and a comparative analysis between current regulations and the work that is being performed is made.