Liquidación de Expensas: Contents and Paying Online

Short answer. The liquidación de expensas is the monthly document in which the administrador shows what was spent and how much each unidad funcional owes. In the City of Buenos Aires, Ley 941 lists what it must contain (art. 10). Across the country the Código Civil y Comercial requires the administrador to draw up the expensas account, render documented accounts and file the liquidaciones, and the specific contents come from the reglamento and local rules. Paying online does not change those rules: it changes how the money arrives and how it is recorded. This is not legal advice.

What the Civil and Commercial Code says

It applies nationwide. Among the administrador's duties (art. 2067):

• Draw up the expensas account (practicar la cuenta de expensas) and collect the funds needed (item d).
• Render documented accounts within sixty days of the financial year-end set in the reglamento de propiedad horizontal (item e).
• File the liquidaciones de expensas chronologically (item i).
• Issue the consorcio's certificate of debts and credits on request of an interested party, within three business days (item l).

The Code does not list what each liquidación must itemise. For that, look at the reglamento and the local rule.

What a liquidación must include in the City of Buenos Aires

City of Buenos Aires only. Art. 10 of Ley 941 says liquidaciones de expensas shall contain:

1. The administrador's details: name, address, phone, CUIT or CUIL and Registry number.
2. The consorcio's details, with its CUIT and its identification key at the Sindicato Único de Trabajadores de Edificios de Renta y Horizontal.
3. Income and expenses of the previous month and the total assets or liabilities.
4. The consorcio's staff: name and position, building category, CUIL, basic salary, itemised overtime, period, and the deductions and social-security contributions borne by the consorcio.
5. Payments for supplies, services and contractors, with the company's details, work done, total amount and, if applicable, number of instalments and the one being paid.
6. Insurance payments: company, policy, type, insured items, due dates and the instalment being paid.
7. The administrador's receipt for the fee collected, detailing CUIT, Registry of Administradores number, tax status, total amount and the period it covers.
8. Lawsuits for collecting expensas or on other grounds in which the consorcio is a party: court and case number, title, subject, status and amount claimed.
9. The consorcio's bank account statement summary for the previous month.
10. Ordinary and extraordinary amounts, shown separately and distinctly (item j, added by Ley 5983 of 2018).
11. A clear, visible text giving a site on the City's official web platform and a contact phone number for complaints (item k, also from Ley 5983; this item refers to the City's official web platform, whose roll-out depends on regulation).

Outside the City, do not assume this list is mandatory: check your consorcio's reglamento and your jurisdiction's rules.

The receipt: place and forms of payment

In the City of Buenos Aires, expensas receipts must be numbered and show, among other things, the month or item paid, the due date with its interest, the administrador's details and the place and forms of payment (Ley 941, art. 9, item l). That is where online payment instructions belong.

Also in the City, the administrador must deposit the consorcio's funds in a bank account in the consorcio's name (art. 9, item h), and consorcistas have free access to the documents (art. 9, item f).

How to pay expensas online

Neither the Code nor, in the City of Buenos Aires, Ley 941 imposes a specific payment method; in the City, funds are deposited in a bank account in the consorcio's name (art. 9 h). What is paid and recorded is the same; the channel changes:

• Bank transfer (CBU/CVU), from a bank account or a digital wallet.
• Direct debit, for recurring payments.
• Wallets such as Mercado Pago, which many owners already use.

Three cautions for the administration: the receipt should state the form of payment clearly; each payment should be assigned to the right unidad funcional (the reference or proof has to identify it); and each unit's payment status should be updated and communicated, so that nobody is chased for what has already been paid.

How Unitify handles it

Unitify does not replace the administrador's books or the reglamento. It organizes the monthly cycle:

• Billing per unidad funcional, with ordinary and extraordinary lines kept separate (see expensas ordinarias and extraordinarias).
• Excel export. The period's charges and receipts are exported to Excel for the accountant. It is not a ledger. In the City of Buenos Aires, the art. 10 items of Ley 941 (staff, insurance, contractors, lawsuits, bank statement summary) are still prepared by the administrador.
• Notices and payment status in the resident app. Each resident receives the notice and the receipt of their liquidación in the app; payment inside the app works only where the administration has a payment gateway connected.
• Payments made outside. Owners keep paying by the methods they already use (transferencia, Mercado Pago…); those payments are imported from Excel and matched to each unit's account.

More on the process in automatic liquidación de expensas, the Argentina page, the resident app and pricing. To see how this would work across your consorcios, book a demo.