Visitor and Private Parking Fees in Horizontal Property: Rules of Law 675

Charging for visitor parking use is one of the topics that generates the most discussion in homeowners' assemblies and administrative boards in residential complexes in Colombia. Doubts frequently arise regarding whether the administration has the power to set rates unilaterally, whether a resident can occupy these bays continuously, or what the tax obligations are to the National Directorate of Taxes and Customs (DIAN) when this common space is economically exploited.

To avoid coexistence conflicts and legal sanctions, it is essential to understand what is established in Law 675 of 2001 (Horizontal Property Regime), as well as the tax rules of the Tax Statute. Below, we detail the clear ground rules for owners, tenants, and administrators.

The 3 types of parking spaces in horizontal property

Before analyzing fees and restrictions, it is essential to differentiate the legal nature of each parking space within a complex or building under the horizontal property regime:

• Private parking spaces: These are private domain assets. They have an independent real estate registration sheet (folio) or are linked to the apartment's deed. The owner has full control over this space to use or lease it.
• Common parking spaces for exclusive use: These are non-essential common areas assigned by the assembly or the bylaws to one or several specific co-owners for their use and enjoyment, although the ownership remains with the legal entity of the complex.
• Visitor parking spaces: These are common assets for general use intended to provide temporary parking for the vehicles of people visiting the building or residential complex.

Article 22 of Law 675 of 2001 clearly establishes that visitor parking spaces cannot be assigned as exclusive use assets in any case. Therefore, no resident or the administration may appropriate these spaces on a permanent basis.

Is it legal to charge for visitor parking?

The short answer is yes, it is completely legal, but it requires strict compliance with an institutional procedure within the co-ownership.

Articles 19 and 72 of Law 675 of 2001 empower the horizontal property legal entity to economically exploit common assets for general use, provided that such a decision is aligned with collective well-being and does not affect the main destination of the property. However, the administration or the administrative board cannot start charging arbitrarily without the express authorization of the general assembly of co-owners.

Quorum and majorities in the assembly

To approve the visitor parking fee, set the rate structure (by hour, fraction, or night), and determine grace periods (for example, the first 30 or 60 minutes free of charge), it is sufficient to have the approval of the simple majority of coefficients present at the ordinary or extraordinary assembly meeting. A qualified majority of 70% would only be required if the measure implies a formal modification to the horizontal property bylaws or a de-affectation of non-essential common assets (according to Article 20 of the law).

Tax obligations to the DIAN: The 19% VAT

An aspect that takes many administrative boards by surprise is the tax impact derived from charging visitors for parking. Although commercial or mixed-use co-ownerships carry out this activity routinely, in residential complexes, compliance with current tax regulations is often omitted.

According to Article 462-2 of the Tax Statute and the official DIAN doctrine (reiterated in 2025 concepts), when a horizontal property legal entity provides the parking service by charging visitors or third parties, this activity is subject to the general VAT rate of 19%..

Legal requirements demanded of the administration

When starting to charge for visitor parking, the residential complex acquires the following responsibilities before the DIAN:

1. Update the RUT: It must register the responsibility as a provider of parking services subject to VAT.
2. Electronic invoicing: It is obligated to issue an electronic sales invoice or an equivalent document authorized by the DIAN to users who pay the rate.
3. Declaration and payment: It must file periodic VAT declarations and remit the collected tax.

It is important to note that the assignment of common parking spaces to residents themselves when the cost is covered solely within the ordinary administration fee is not considered commercial exploitation and, therefore, does not generate VAT in accordance with Decree 1625 of 2016.

Misuse of bays by residents and sanctions

One of the most common reasons for sanctions in internal bylaws is the prolonged or permanent stay of residents' vehicles in visitor areas. Since these bays are for the flow of outside people, parking the family's second or third car there without authorization violates the collective rights of the other co-owners.

To address this situation, the assembly can establish progressive deterrent rates after exceeding a certain number of hours or apply pecuniary sanctions contemplated in the bylaws. However, to apply any fine, the administration must strictly respect the due process enshrined in Article 59 of Law 675 and supported by jurisprudence from the Constitutional Court (Sentences C-318 and C-738 of 2002), allowing for the resident's right to a defense.

Renting private parking spaces: What limits exist?

If you are the owner of a private parking space (with its respective real estate registration), the law grants you the power to use, enjoy, and dispose of it. This includes the right to rent it to another resident of the building or complex.

However, a frequent concern arises: can a private parking space be rented to an outside third party who does not live in the complex?

Although the law protects private property, the assembly of co-owners has the authority to regulate vehicular access control for security reasons. If the building's bylaws prohibit the entry of non-residents' pedestrians or vehicles without authorization, the parking owner must comply with those community security rules. However, the administration may never arbitrarily or unilaterally block access to a private parking space of an owner who is up to date or in arrears with administration fees without prior legal process.

According to active offer signals on Colombia Move (August 2026), the housing section gathers 100 active ads and 19,190 views. This activity makes it especially useful to review the building's rules before signing an agreement for housing or parking.

Ways to solve arbitrary or unfair charges

If your building's administration starts charging for visitor parking without proper approval from the assembly, or imposes disproportionate amounts not contemplated in the bylaws, residents have the following legal mechanisms:

• Right of Petition: Request in writing from the administrator a copy of the minutes of the general assembly where the rate and parking collection scheme were formally approved.
• Coexistence Committee: Go to the internal body of the complex to present the disagreement and seek a concerted solution between the parties.
• Conciliation Center or Civil Judge: If the internal channel does not work, you can file a request for extrajudicial conciliation or sue for the nullity of the administration or assembly decisions before municipal civil judges within the term established in Law 675.

Frequently asked questions

❓ Can a building's administration start charging for visitor parking without consulting the assembly?

No, the administration does not have the legal authority to impose parking fees unilaterally. Charging for the economic exploitation of common areas must be approved by the General Assembly of Co-owners according to Articles 19 and 72 of Law 675 of 2001.

❓ Why must a residential complex charge VAT if it is a non-profit entity?

Although the co-ownership is non-profit, Article 462-2 of the Tax Statute establishes that the provision of parking services to visitors or third parties is a commercial activity subject to the general VAT rate of 19%.

❓ Can a resident park their vehicle in visitor bays continuously?

No, Article 22 of Law 675 of 2001 prohibits designating visitor parking spaces as goods for exclusive or permanent use for the complex's residents, with sanctions contemplated in the coexistence manual being applicable.

❓ Can I rent my private parking space to someone who does not live in the building?

The owner has autonomy over their private property, but must comply with the complex's security and access control regulations, which may limit the entry of individuals outside the community.

❓ What quorum is needed in the assembly to approve charging for visitor parking?

It is usually approved by a simple majority of the co-ownership coefficients present in the assembly, unless the measure expressly requires modifying the horizontal property deed.

❓ What legal resources exist if I am imposed an unfair fine for parking use?

You can file a right of petition requesting evidence and the respective minutes, go to the coexistence committee, request a legal conciliation, or sue for the nullity of the sanction before the civil jurisdiction.