Frequently Asked Questions
Arrears (Art. 3.30)
Law 83 of August 30, 1991, as amended, provides in Article 3.30 that a purchaser or owner of a property with debts preceding the date of acquisition may request the transfer of debts corresponding to previous years to the previous owner.
For individuals or entities that acquire properties through foreclosure or judicial sale, the tax liability is established considering the date of the deed of judicial sale.
Law 83 section 3.30, states that debt will not be transferred under the following circumstances: