Efectos de la reforma tributaria en los costos de construcción de viviendas en extensión
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Fecha
2017
Autores
Cornejo Godoy, Francisco Antonio
Profesor/a Guía
Facultad/escuela
Idioma
es
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Andrés Bello
Nombre de Curso
Licencia CC
Licencia CC
Resumen
La Ley 20.780 modificará sustancialmente la forma de tributar en todas las actividades económicas y una de ellas, que es objeto de esta investigación, es el área de la construcción. Existe mucha incertidumbre acerca del tema, ya que hay mucha especulación sobre un posible aumento en los costos de construcción y en su posterior venta al consumidor final. Por eso, es importante tener claro qué parte del rubro se verá afectado por las modificaciones que se realizarán tras la puesta en marcha de la reforma tributaria.
Esta investigación se basa en el análisis de la reforma tributaria afecta al crédito especial de las empresas constructoras CEEC, analizando los costos de una obra en particular, de viviendas en extensión, ubicada en la comuna de Isla de Maipo, Región Metropolitana de Santiago de Chile, y cómo afecta este impuesto en los valores finales de una constructora.
Para esto, se procedió a analizar los costos que influyen en la construcción de viviendas en extensión de entre 80 m2 a 111 m2 y, con ello, poder realizar comparaciones de una construcción de estas características antes de la reforma tributaria y después de esta.
En el siguiente trabajo se analizarán los efectos del CEEC, según los cambios realizados con la reforma y cómo un profesional de la construcción puede entender sus múltiples beneficios en lo que a impuestos se refiere, dejando abierto al lector a continuar investigando otra directrices de la reforma tributaria, para así lograr un mejor provecho de los cambios que se realizaron en este proyecto de gran envergadura y que es trascendental para la economía de un país.
Law Nº 20.780 (Chilean Law) will modify substantially the income tax in every economic activity, and aim of this investigation, the construction area. There`s a lot of uncertainty because of the speculation of potential increase in construction costs, and the subsequent sale to the end consumer. Therefore, it`s important to be clear about that part of the sector will be affected by modifications after the start up of the tax reform. This investigation is based on the analysis of the tax reform affecting the special credit of the real estate ventures (Chilean initials CEEC), analyzing costs of a specific construction work, housing construction, located in Isla de Maipo, Región Metropolitana de Santiago, Chile, and how this tax affects the final price of a real estate venture. Accordingly, we analyze the costs that influence the construction of houses between 80 m2 to 111 m2, by comparing a construction with these characteristics before and after the tax reform. In the following document, the effects of the CEEC will be analyzed, according to the changes carried out by the tax reform and how a specialist in construction can understand its multiple tax benefits, inviting the reader to keep on researching new guidelines of this reform, benefit from the changes that were made in this wide ranging project, which is very important for the economy of a country.
Law Nº 20.780 (Chilean Law) will modify substantially the income tax in every economic activity, and aim of this investigation, the construction area. There`s a lot of uncertainty because of the speculation of potential increase in construction costs, and the subsequent sale to the end consumer. Therefore, it`s important to be clear about that part of the sector will be affected by modifications after the start up of the tax reform. This investigation is based on the analysis of the tax reform affecting the special credit of the real estate ventures (Chilean initials CEEC), analyzing costs of a specific construction work, housing construction, located in Isla de Maipo, Región Metropolitana de Santiago, Chile, and how this tax affects the final price of a real estate venture. Accordingly, we analyze the costs that influence the construction of houses between 80 m2 to 111 m2, by comparing a construction with these characteristics before and after the tax reform. In the following document, the effects of the CEEC will be analyzed, according to the changes carried out by the tax reform and how a specialist in construction can understand its multiple tax benefits, inviting the reader to keep on researching new guidelines of this reform, benefit from the changes that were made in this wide ranging project, which is very important for the economy of a country.
Notas
Tesis (Ingeniero Constructor)
Palabras clave
Construcción de Viviendas, Aspectos Económicos