La presente sistematización se enfoca en el análisis de la gestión y recaudo en el contexto de
la propiedad horizontal en Colombia. A través de un examen detallado de la normativa legal y
técnica que rige esta dinámica, se busca comprender las complejidades inherentes a la
administración de recursos financieros en comunidades de bienes raíces compartidos.
La base legal, fundamentalmente establecida por la Ley 675 de 2001 y sus modificaciones, es
explorada en detalle. Se examinan las obligaciones financieras de los propietarios, las
disposiciones para el recaudo de cuotas y las implicaciones legales asociadas con la gestión de
fondos comunes. Además, se destaca la intersección con la Ley 1480 de 2011, que establece el
Estatuto del Consumidor, resguardando los derechos de los propietarios frente a prácticas
comerciales injustas.
This research delves into the analysis of management and collection within the context of
horizontal property in Colombia. Through a detailed examination of the legal and technical
regulations governing this dynamic, the study seeks to comprehend the inherent complexities in
the administration of financial resources in shared real estate communities.
The legal foundation, primarily established by Law 675 of 2001 and its subsequent amendments,
is explored in depth. Financial obligations of property owners, provisions for fee collection, and
the legal implications associated with managing common funds are examined. Furthermore, the
intersection with Law 1480 of 2011, establishing the Consumer Statute, safeguards property
owners' rights against unfair commercial practices.
The research also encompasses financial, accounting, and auditing regulations, particularly those
issued by the Superintendence of Companies and the Central Board of Accountants. These
aspects intertwine with ethical codes and social responsibility influencing the management and
collection of overdue accounts, promoting fair and transparent practices.
International comparisons provide a contextual framework, while the analysis of relevant legal
cases and interviews with field experts contribute a practical perspective. The research is
complemented by figures and tables visualizing the legal structure, financial processes, and
historical trends.