The attributes of a natural person will be the same attributes of a legal entity, meaning Civil Association of Condominium Owners, or any other corporation, and unlike a P in C, (Nomenclature of the Tax Administration System which means Condominium Property ) It is my opinion that, in the latter, it is relatively new and is used, or is born to be subject to the rights and obligations of the treasury, to belong to the tax register, or to be audited. But, although it is true that it is effective for fiscal matters, sooner or later it will be ineffective, and will have legal consequences, and normally these consequences of legal inefficiency will be economic against the pockets of the owners of a condominium complex.

In the P in C, in my opinion, the desired personality attributes cannot be found, which are definitively found in a physical person and in a legal person, for example: these last two have the capacity for enjoyment and exercise. , understanding the capacity for enjoyment as that which is acquired by the simple fact of being born; that is, in the case of a natural person, and in the case of a legal entity in this case a civil association of condominium owners, by the simple fact of being legally constituted in a public deed; It can be said that it is born or created. In a natural person, the capacity is acquired by birth and is extinguished by death, that is, the capacity is extinguished because the person no longer exists, or the legal personality is extinguished; it dies, and in the same way in a corporation or a legal entity it is liquidated if it is a commercial company, and if it is an association it is dissolved, and there are several reasons why associations end according to as established by law: why they become impossible to achieve their objective, due to the expiration of their term in their statute or constitutive regulations, by unanimous agreement of the members in the General Assembly, because they have completely achieved the objective of their foundation, and Even a condominium association can be dissolved due to the dilapidated state of the property.

After doing an analysis, I do not see all the attributes of legal personality in the figure of the P in C, which are so necessary, I simply see fiscal advantages, since with this qualifier the Tax Administration Service controls, has in their registry different properties, and give them their Federal Registry of Causatives, to supervise them.

If we address the issue of condominium and analyze the natural person and the civil association as a legal entity, we will see that the natural person has a name, as a civil association will have when obtaining its name, which is obtained today in day through the permit issued by the Ministry of Economy, if we continue analyzing the natural person, he or she has a domicile and the civil association will also have a mandatory domicile in its articles of incorporation notarized before a notary, and if we continue analyzing the attributes of personality we see that the natural person will also have nationality and the civil association also has nationality, that is; It will be a Mexican civil association, since there are commercial companies from the United States of America and other countries, in this case our civil association that concerns us will be a condominium that is eminently a Mexican civil association, since it is evident that They discuss matters of mutual benefit that refer to matters in Mexico.

The natural person also has another of the most important attributes, which is their capacity to exercise, which as we all know: in Mexico and anywhere else, it is inferred by the age of majority and is lost for different reasons, and likewise in an association. civil capacity is inferred in its constitutive act, that is; is born in the notarial act, its capacity and limitations are expressed in its corporate purpose, in its statute, in the powers and faculties that are authorized to the board of directors, the board of directors, the supervisory board by law, or through their assemblies. The natural person can also be subject to fiscal supervision, as can a legal entity and in this case a civil association of condominium owners. This last attribute of personality is one of the few attributes that are clearly defined, and it can be seen that it occurs in a P in C, since practically this is a nomenclature of the Tax Administration System to fiscally control a condominium, to take note of your federal registry of deceased, to take note of your address, but for example not of its duration, since an association is clearly stated in its statute that it has a term, not in the P in C. For this reason, since my very personal point of view: a P in C, although it is true that it is effective for fiscal matters, sooner or later it will be ineffective, and that ineffectiveness will normally have consequences