INTRODUCTION

The society is in a continuous one to become, the commercial, labor

relationships, doctors, the property and with her the developments
urbanísticos, etc, and our country is not unaware to it. From the
Constitution of 1991 they have become necessary many adaptations
to the legislation, in almost all the branches where the Right has
incidence more or less, from the prison, labor, the commercial one,
the civilian, etc, this last that summarizes the related with the
property and inside them one in its ways sui generis “The Horizontal
Property.”

The present work will fulfill a minimum budget of not only

approaching the concept like such but also to make a
contextualización to our present time incorporating the whole
multidisciplinariedad that this type of Property bears and the way how
this type of civil society should be administered, all the connotations
that it demands to take the threads of a juridical entity of this nature,
the minima that he/she should offer the administration, the resources
and of course the legal, financial structure and until politics in its
procedures.

It is clear because that with this objective is looked for to reach

something quite ambitious, on one hand it would be required
academically of a much bigger preparation speaking to face it (AND
for academic program one doesn't have), and in the sense that it
won't only be enough a simple effort in the final achievement,
because they exist restrictive of time, as well as to find enough and
easy bibliography of acquiring, and this way to support the part of the
knowledge better more or less in depth on the topic, but nevertheless
with the traced planeación, the experience in the means, the
opposing material, texts base, the Constitution and the Law will be to
save that obstacle.

The work will be presented making comparisons in the concepts that

have presented a great change regarding the legislations previous to
the effective one and some significances that are had regarding the
Horizontal property from the old times, but making special emphasis
in the other dispositions multidisciplinarias that converge in this type
of Régime, v. gr. Their Administration and that they are not of popular
domain. And it is here where it will become since really bigger
emphasis in our society the handling of the Administration of the
Horizontal Property it is a land that is not still very diffused and that it
has been managed with certain folclorismo, when the Administration
and for ende who officiates as administrator he/she should have a
minimum preparation in several fields to confront with the
responsibility and diligence.

As it will be seen the Horizontal Property later on when being

constituted as juridical entity it is annexed derived responsibilities of
it, in the countable thing, in the tributary thing, legally and it is in
these aspects where it will be deepened to show in detail each one of
the aspects that entities like the DIAN, the Central Meeting of
Accountants, the companies of Domiciliary Public Services have
granted special treatments to this type of juridical entity, access and
handling of each article.