Efectos impositivos en la construcción: un ejemplo práctico en inmobiliarias de casas lujosas
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Fecha
2016
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Facultad/escuela
Idioma
es
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Universidad Andrés Bello
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Licencia CC
Licencia CC
Resumen
El estudio que se presenta a continuación, busca determinar cuáles son los efectos impositivos en la construcción, a través de un ejemplo práctico en inmobiliarias de casas lujosas. Las propiedades estudiadas, son aquellas que poseen un valor de venta superior a 10.000 UF y que se encuentran emplazadas en la Región Metropolitana de Chile. Además, se estudia un caso de propiedad emplazada en Miami, Estados Unidos.
A través del estudio de las leyes asociadas a la investigación, se logró identificar todos los impuestos que afectan a la construcción de este tipo de viviendas, así como también, todas las variables que afectan al momento de determinar estos impuestos.
Con toda la información recopilada, se ha desarrollado un Software computacional, el que permite calcular de forma sencilla y exacta los impuestos aplicados a inmobiliarias, entregando también información útil para todos los agentes involucrados en el proceso.
Los resultados obtenidos, muestran que para una inmobiliaria el encarecimiento de este tipo de viviendas en el precio de venta, después de las modificaciones a la reforma tributaria del año 2015, es de un 11,4% en propiedades nuevas, mientras que para propiedades usadas, en cuya adquisición no era soportado el IVA, este porcentaje es de un 0,66%, siendo ambos absorbidos por el consumidor final.
The following study seeks to determine the tax effects in construction, through a practical example in luxury real estate houses. The properties studied are those that have a sales value in excess of 10,000 UF and are located in the Metropolitan Region of Chile. In addition, a case of property located in Miami, United States, is being studied. Through the study of the laws associated with the investigation, it was possible to identify all the taxes that affect the construction of this type of housing, as well as all the variables that affect the moment of determining these taxes. With all the information gathered, a computer software has been developed, which allows simple and accurate calculation of taxes applied to real estate, also providing useful information for all agents involved in the process. The results show that for a real estate company the increase of this type of housing in the sale price, after the modifications to the tax reform of the year 2015, is 11.4% in new properties, while for properties used , In which acquisition VAT was not supported, this percentage is 0.66%, both of which are absorbed by the final consumer.
The following study seeks to determine the tax effects in construction, through a practical example in luxury real estate houses. The properties studied are those that have a sales value in excess of 10,000 UF and are located in the Metropolitan Region of Chile. In addition, a case of property located in Miami, United States, is being studied. Through the study of the laws associated with the investigation, it was possible to identify all the taxes that affect the construction of this type of housing, as well as all the variables that affect the moment of determining these taxes. With all the information gathered, a computer software has been developed, which allows simple and accurate calculation of taxes applied to real estate, also providing useful information for all agents involved in the process. The results show that for a real estate company the increase of this type of housing in the sale price, after the modifications to the tax reform of the year 2015, is 11.4% in new properties, while for properties used , In which acquisition VAT was not supported, this percentage is 0.66%, both of which are absorbed by the final consumer.
Notas
Tesis (Ingeniero Civil)
Palabras clave
Impuestos Sobre Bienes Raíces, Chile, Región metropolitana