Each owner must contribute to the reserve fund (fondo de reserva) "if there is one". The Civil and Commercial Code does not make a reserve fund compulsory.
Código Civil y Comercial de la Nación, art. 2046, inciso d)
Owners cannot free themselves from paying any expensa or contribution, even those that accrued before they acquired the unit, by giving up the use of the common things or services, by voluntary or forced sale, or by abandoning…
Código Civil y Comercial de la Nación, art. 2049, primer párrafo, y art. 2048, último párrafo
The administrator must render documented accounts within sixty days of the closing date of the financial year set in the horizontal property regulation.
