It’s your unit’s fixed percentage of undivided interest in the complex’s common property, set out in the master deed and typically based on your unit’s or lot’s size relative to the whole. It’s the number everything else is calculated from: your share of the dues and your share of the reserve fund.

Not exactly. The A.C. is its own legal entity, separate from the condominium regime, with its own Members, Board of Directors, and Officers. It can run its own corporate affairs, but its authority over the condominium itself only extends as far as whatever the Homeowners Assembly has delegated to it — it can never override the bylaws or outrank the Assembly.

Because Mexico’s federal tax authority, the SAT, won’t recognize a bare Condominium Regime as a taxpayer — it can’t get a tax ID, open a bank account, or sign contracts in its own name. Communities solve that by forming a Civil Association (A.C.), a nonprofit corporation the SAT does recognize, and appointing it as the condominium’s Administrator.

Legally, it’s a Régimen de Condominio, or Condominium Regime — a structure created under state civil law and recorded with the government before any units are sold. Unlike a typical U.S. HOA, it isn’t a private contract the developer wrote; it’s a public legal structure, so a board has far less room to enforce anything that isn’t actually written in the Reglamento.