Is it mandatory for a residential Condominium Complex to offer handicap parking spaces and if yes how many spaces are required per building?

Your question is answered by federal accessibility laws, which may dictate handicap access, depending on the use of the building.

Further, your state condominium law and your governing documents may recommend or dictate the number, location, and assignment of handicap parking spaces depending on the density of the complex.

Your best answer is available from your local association-savvy attorney who will help you understand the requirements in your case given the details, above.