Las carencias de la nueva Ley de Propiedad Horizontal desde el punto de vista contable

Tras seis reformas, La Ley de Propiedad Horizontal (LPH) se ha convertido en un precepto legal con una falta progresiva de técnica jurídica que no se ajusta, ni mucho menos responde, a la realidad social que se vive en las comunidades de propietarios.

Su regulación, de únicamente 24 artículos, no solo es parca en algunas materias sino también incompleta en otras y en repetidas ocasiones ambigua o aparentemente contradictoria, lo que obliga a los comuneros a iniciar acciones extrajudiciales o judiciales que lleva a un litigiosidad innecesaria, y a nosotros, los AFC, a situaciones insostenibles y difícilmente justificables.

Limitaciones

En principio y sin que sea una lista cerrada la LPH presenta, al menos, las siguientes carencias:

1. Desde el prisma de la documentación contable no hay nada regulado sobre los criterios de contabilidad, registro de facturas, forma de presentación y obligatoriedad de la liquidación de saldos.

Sólo se menciona en el art. 20, como obligación del administrador, la elaboración de plan de gastos previsibles y los ingresos para hacer frente a los mismos.

2. En cuanto a la participación en los gastos de las distintas propiedades no se establecen unas reglas que permitan evitar, a modo de ejemplo, los actuales conflictos y disputas entre las viviendas y locales comerciales cuando se efectúa, por ejemplo, la instalación de un ascensor, limitándose a la mención del artículo 9.1.e):

“e) Contribuir, con arreglo a la cuota de participación fijada en

el título o a lo especialmente establecido, a los gastos generales para el adecuado sostenimiento del inmueble, sus servicios, cargas y responsabilidades que no sean susceptibles de individualización.”

3. No establece un plazo para el pago de las cuotas comunitarias desde su emisión. Ahora por ejemplo hay entidades bancarias de referencia nacional e internacional que siendo propietarios estables no tienen domiciliado sus pagos y satisfacen los mismos a mes vencido o cada 2 o 3 meses.

Siendo grave esta situación, lo es más aquella que se genera cuando una entidad bancaria se adjudica un inmueble, no comunican ser el titular, generándose una deuda vencida y pendiente de pago que en muchos casos lleva a la comunidad a una asfixiante situación de Tesorería.

5. En el certificado de deudas por transmisión de la propiedad no se establece qué debe incluir el secretario-administrador. Sólo hay una mención en el art. 17.11 que además no se refiere expresamente al certificado de deudas: “Las derramas para el pago de mejoras realizadas o por realizar en el inmueble serán a cargo de quién sea propietario en el momento de la exigibilidad de las cantidades afectas al pago de dichas mejoras”. Pero nada se dice de la deuda vencida pendiente, las derramas pendientes de emisión, el último saldo liquidado, las lecturas de contadores de consumos o la liquidación del saldo de la vivienda.

6. El nuevo periodo de la afección real, de la parte vencida de la anualidad vigente y los 3 años anteriores, art. 9.3. e), ha creado una situación transitoria no prevista respecto a los inmuebles adquiridos antes de la reforma que estaban sometidos a la anualidad vencida y la anterior, si luego se produce una venta después del 27 de junio, el nuevo adquiriente puede que tenga que hacerse cargo de una deuda sobre la que no tuvo que responder el vendedor.

Cambios

Además de tenerse que regular y desarrollar un régimen económico y contable, definir el contenido del certificado de deudas, clarificar la participación en los gastos comunitarios, con diferenciación de los distintos usos previsibles de una propiedad, vivienda, local, garajes y trasteros, todavía quedan materias por corregir. A saber: criterios para diferenciar el elemento común del privativo; establecer un procedimiento para la subsanación de errores o defectos de las actas, que incluya la definición de error o defecto; dotar de representación al Secretario-Administrador en torno a una única figura, que conllevaría habilitar de autoridad a un órgano de gobierno carente actualmente y plagado de responsabilidades; y establecer el tiempo para la ejecución de los acuerdos.

Fuente: CAF MADRID

628 Responses to “Las carencias de la nueva Ley de Propiedad Horizontal desde el punto de vista contable”

  1. Charles Bello

    I absolutely love your site.. Pleasant colors & theme.
    Did you develop this web site yourself?
    Please reply back as I’m hoping to create
    my own blog and would like to learn where you got this from or what the theme is named.
    Thank you!

  2. William Hoelle

    I am sure this article has touched all the internet viewers,
    its really really pleasant paragraph on building up new
    web site.

  3. Cindy Oneal

    Ahaa, its pleasant conversation regarding this piece of writing
    at this place at this web site, I have read all that, so now
    me also commenting at this place.

  4. Charlie Dimarzio

    Hi there, simply become alert to your weblog via Google, and found that it is truly informative. I am going to be careful for brussels. I will appreciate if you proceed this in future. Lots of other people will likely be benefited out of your writing. Cheers!

  5. Lois Wedlow

    If some one needs expert view regarding blogging after that i propose him/her to visit this webpage, Keep up the nice job.|

  6. Patricia Wilson

    I’ll immediately grab your rss as I can not find your email subscription link or newsletter service.
    Do you’ve any? Please permit me recognise in order that I may just subscribe.
    Thanks.

  7. Jeanne Carattini

    Howdy would you mind sharing which blog platform you’re using?

    I’m looking to start my own blog soon but I’m having a difficult time selecting between BlogEngine/Wordpress/B2evolution and Drupal.
    The reason I ask is because your design and style
    seems different then most blogs and I’m looking for
    something completely unique. P.S My apologies for being off-topic but I had to ask!

  8. Joseph Dandeneau

    I have been exploring for a bit for any high-quality articles or weblog posts in this sort of area . Exploring in Yahoo I at last stumbled upon this web site. Reading this info So i’m glad to convey that I’ve an incredibly excellent uncanny feeling I came upon exactly what I needed. I so much undoubtedly will make certain to don’t disregard this website and provides it a look on a relentless basis.

  9. Abigail Schaefer

    I have been browsing online more than 4 hours today, yet I never found any interesting article
    like yours. It is pretty worth enough for
    me. In my opinion, if all website owners and bloggers made good
    content as you did, the net will be a lot more useful than ever
    before.

  10. Yvonne Sewell

    I have been browsing on-line greater than three
    hours nowadays, yet I never found any fascinating article like yours.
    It’s pretty worth enough for me. In my opinion, if all site owners and bloggers made good content material
    as you did, the internet will probably be a lot more helpful than ever before.

  11. Gail Graham

    I just could not go away your site prior to suggesting that I actually enjoyed the usual information a person provide on your guests?
    Is gonna be back continuously in order to check out new posts

  12. Melissa Brown

    I have been surfing on-line more than 3 hours these days, yet I by no means
    discovered any fascinating article like yours. It’s lovely price sufficient for me.

    In my opinion, if all web owners and bloggers made just right content as you probably did, the internet might be a lot more useful than ever before.

  13. Steven Baumgardner

    Great post however , I was wanting to know if you could write a litte more on this
    subject? I’d be very thankful if you could elaborate a little
    bit more. Bless you!

  14. James Downton

    Thank you, I have recently been looking for information about this subject for a while and yours is the greatest I have found out
    so far. However, what about the conclusion? Are you positive concerning the source?

  15. Gina Deleon

    Ahaa, its pleasant dialogue concerning this post
    here at this weblog, I have read all that, so now me also commenting at this
    place.

  16. Jeff Fresquez

    It is the best time to make some plans for the future and it is time to be happy.
    I have read this post and if I could I want to suggest you some interesting things or suggestions.

    Maybe you can write next articles referring to this article.
    I desire to read more things about it!

  17. Albert Baran

    I’ve been surfing online more than three hours these days, yet I by no means discovered any fascinating article
    like yours. It’s lovely price sufficient for me. In my opinion, if all webmasters and bloggers made just right content as you did,
    the net will probably be much more useful than ever before.

  18. Elizabeth Johnson

    Ahaa, its fastidious discussion about this paragraph at this place at this weblog, I have read all
    that, so at this time me also commenting at this place.

  19. Anthony Clerk

    I want to to thank you for this wonderful read!! I definitely
    loved every bit of it. I have got you bookmarked to look at
    new things you

  20. Robin Henderson

    It is perfect time to make some plans for the future and it is time to be happy.
    I have read this post and if I could I desire to suggest you some interesting things or suggestions.
    Maybe you can write next articles referring to this article.
    I want to read more things about it!

  21. assignment helper

    All Assignment Help experts provide the best solution for every kind of assignment help to students. We have the expertise in helping students in a range of subjects that come from varied backgrounds.

  22. Steve Leon

    I will right away grasp your rss as I can’t find your email subscription link or e-newsletter service.

    Do you’ve any? Kindly allow me recognise so that I may subscribe.
    Thanks.

  23. Steve Rouse

    I have been browsing on-line greater than 3 hours these days, yet
    I by no means found any interesting article like yours.
    It is lovely value enough for me. In my opinion, if all web owners and bloggers made just right content material as you did, the internet
    might be a lot more useful than ever before.

  24. Dennis England

    Its such as you read my thoughts! You appear to know a lot about this,
    such as you wrote the e-book in it or something.
    I believe that you just could do with a few % to drive the
    message house a little bit, however instead of that,
    that is magnificent blog. A great read. I will definitely be back.

  25. Kari Christiansen

    of course like your web site but you need to test the spelling on quite a few of your posts. Many of them are rife with spelling problems and I to find it very troublesome to inform the truth nevertheless I will certainly come back again.

  26. Timothy Gillet

    It’s the best time to make some plans for the future and it is time to be
    happy. I have read this post and if I could I want to suggest you some
    interesting things or advice. Perhaps you can write next articles referring to this article.
    I wish to read even more things about it!

  27. Dana Busby

    I have been surfing online more than 2 hours today, yet I never found any interesting article like yours.

    It is pretty worth enough for me. In my opinion, if all site owners and bloggers made
    good content as you did, the internet will be much more useful than ever
    before.

  28. Vincent Lewis

    Thanks for the publish. My spouse and i have always noticed that most people are desirous to lose weight because they wish to show up slim plus attractive. Nonetheless, they do not usually realize that there are other benefits so that you can losing weight as well. Doctors assert that fat people come across a variety of diseases that can be instantly attributed to the excess weight. The great thing is that people who sadly are overweight as well as suffering from numerous diseases can reduce the severity of their own illnesses through losing weight. It is easy to see a continuous but notable improvement with health while even a minor amount of fat reduction is obtained.

  29. Earline Taris

    I’ve been surfing online greater than three hours as of
    late, but I never found any fascinating article like yours.
    It is lovely value enough for me. Personally, if all website owners and
    bloggers made good content as you probably did, the net will likely be a lot more helpful than ever before.

  30. Dan Mendoza

    I’ve been browsing online more than 4 hours today, yet
    I never found any interesting article like yours.
    It’s pretty worth enough for me. Personally, if all website owners and bloggers made good
    content as you did, the internet will be a lot more useful than ever before.

  31. Isabel Rana

    Amazing! This blog looks exactly like my old one! It’s on a entirely different subject
    but it has pretty much the same page layout and design. Excellent choice of colors!

  32. Sandra Wade

    I’ll right away grasp your rss as I can not to find your e-mail subscription link or newsletter service.
    Do you have any? Kindly let me recognise in order that I may just
    subscribe. Thanks.

  33. Ross Madden

    hi!,I like your writing so much! proportion we communicate extra approximately your post on AOL?
    I need an expert on this space to unravel my problem.
    Maybe that’s you! Taking a look ahead to see you.

  34. David Nguyen

    Howdy! This post couldn’t be written any better! Reading
    this post reminds me of my good old room mate! He always kept chatting about this.
    I will forward this article to him. Fairly certain he will have a good read.
    Thanks for sharing!

  35. Mary Angus

    Great post, I conceive website owners should learn a lot from this web blog its very user genial. So much great information on here :D.

  36. Alice Poston

    It is perfect time to make some plans for the future and it is
    time to be happy. I’ve read this post and if I could I desire to suggest you few interesting
    things or tips. Perhaps you can write next articles referring to this article.
    I wish to read more things about it!

  37. Sandra Flores

    Hey! Someone in my Facebook group shared this site with
    us so I came to take a look. I’m definitely enjoying
    the information. I’m bookmarking and will be tweeting
    this to my followers! Fantastic blog and outstanding style
    and design.

  38. Pamela Hernandez

    I’ve been exploring for a little bit for any high-quality articles or blog posts in this
    sort of space . Exploring in Yahoo I at last stumbled upon this site.
    Reading this info So i am satisfied to express that I have an incredibly excellent
    uncanny feeling I found out exactly what I needed.
    I most undoubtedly will make certain to don?t overlook this site and give
    it a glance regularly.

Deja un comentario

  • (no será publicado)