In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of an immovable property, or an exchange or division involving immovable property or a business, the sellers, purchasers, exchangers, co-sharers, their legal guardians or administrators are required to end the deed or declaration with a statement worded as follows: "The parties affirm, under the penalties enacted by
Article 1837of the General Tax Code that the present deed (or declaration) expresses the full amount of the agreed price or balance".

