TAX AND FEE REFUNDS IN THE REAL ESTATE AREA

1. Property Tax (Predial). Charging a different rate for built and unbuilt lots makes it unconstitutional, so a refund of the tax can be requested.

2. Building and Habitability Licenses. Their collection is base in the density of the construction zone. Population density has nothing to do with the building inspection carried out by the municipality, so it is unconstitutional.

3. Alcohol and Casino Licenses. The excess charge for these licenses compared to ordinary business licenses is subject to refund, since it is a fee (Derecho) and not a tax, so a refund of the tax can be requested.

4. Registration in the Public Registry of a trust, capital increase, or purchase-sale deed. For the authority, it is equally laborious to issue a registration for any type of contract, so if the Fee is charged based on the amount of the transaction, it is unconstitutional.

WELCOME

We recognize that the success of a law firm depends on the continuing ability of its members to solve the business and legal needs of its clients efficiently and expeditiously.

By adopting modern business practices and thinking, Aceves y De la Mora, a boutique law firm, has evolved into an international practice that focuses on business, corporate, international clients and services.