Efectos acerca de la modificación del iva y el crédito especial para empresas constructoras en el mercado inmobiliario, a consecuencia de la reforma tributaria; y sus proyecciones para el año 2020
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Fecha
2019
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es
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Universidad Andrés Bello
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Licencia CC
Licencia CC
Resumen
Nuevos proyectos de ley se aprueban cada año durante períodos presidenciales. Durante el año 2014 se produjo un cambio importante en lo que fue el desarrollo del sistema tributario en Chile, aprobándose la reforma tributaria que dio más autonomía al Estado para los procesos de recaudación y fiscalización anti-elusión, a las empresas y personas. De esta forma, se vuelve necesaria la interpretación de la reforma en cómo afecta al mercado inmobiliario y a sus agentes, tanto consumidor y empresas, que estén destinadas al negocio de proyectos inmobiliarios en altura (departamentos). Se presenta en este estudio, un análisis sustancial de cómo afecta tanto en los precios, oferta y demanda, la aplicación de la reforma puesta en ejecución en su totalidad, y como esta afecta a los proyectos; como la aplicación del IVA y el crédito especial para empresas constructoras, afectando directamente a las personas y empresas, realizando recopilaciones de datos a través de portales inmobiliarios y ejemplos de proyección, de cómo repercute hoy en día en oposición a lo que era anteriormente sin la reforma, obteniendo porcentajes de variabilidad respecto a los costos constructivos del 12% y 1% más de lo que resultaban anteriormente, que ahora deberán ser traspasados efectivamente al consumidor final. Se debió estimar también en la Región Metropolitana donde el volumen inmobiliario es más fuerte, considerando que los tramos subsidiados por el crédito cambiaron desde UF 4500 a los UF 2000 a partir del año 2017; considerando un tope máximo de UF 225 como el 65% de IVA.
Es esperable que los próximos años, y como se ha ido experimentado hasta la fecha, el desarrollo de proyectos inmobiliarios se mantenga estable con un bajo dinamismo en la demanda, dada las proyecciones estimadas, y poca inversión empresarial a consecuencia también, de una posible nueva modificación a la reforma tributaria existente.
New bills are passed each year during presidential periods. During 2014 there was an important change in what was the development of the tax system in Chile, approving the tax reform that gave more autonomy to the state for the collection and anti-circumvention control processes, companies and individuals. In this way, it is necessary to interpret the reform in how it affects the real estate market and its agents, both consumers and companies, that are destined for the real estate projects business at height (departments). This study presents a substantial analysis of how it affects both prices, supply and demand, the implementation of the reform implemented in its entirety, and how it affects projects; such as the application of VAT and special credit for construction companies, directly affecting people and companies, making data collections through real estate portals and projection examples, of how it impacts today in opposition to what was previously without reform, obtaining percentages of variability with respect to the construction costs of 12% and 1% more than they were previously, which now must be effectively transferred to the final consumer. It was also estimated in the metropolitan region where the real estate volume is strongest, considering that the credit-subsidized tranches changed from UF 4500 to UF 2000 from 2017; considering a maximum cap of UF 225 as 65% VAT. It is expected that the next few years, and as it has been experienced to date, the development of real estate projects remains stable with low dynamism in the demand given the estimated projections, and little business investment as a result, of a possible new modification to the existing tax reform.
New bills are passed each year during presidential periods. During 2014 there was an important change in what was the development of the tax system in Chile, approving the tax reform that gave more autonomy to the state for the collection and anti-circumvention control processes, companies and individuals. In this way, it is necessary to interpret the reform in how it affects the real estate market and its agents, both consumers and companies, that are destined for the real estate projects business at height (departments). This study presents a substantial analysis of how it affects both prices, supply and demand, the implementation of the reform implemented in its entirety, and how it affects projects; such as the application of VAT and special credit for construction companies, directly affecting people and companies, making data collections through real estate portals and projection examples, of how it impacts today in opposition to what was previously without reform, obtaining percentages of variability with respect to the construction costs of 12% and 1% more than they were previously, which now must be effectively transferred to the final consumer. It was also estimated in the metropolitan region where the real estate volume is strongest, considering that the credit-subsidized tranches changed from UF 4500 to UF 2000 from 2017; considering a maximum cap of UF 225 as 65% VAT. It is expected that the next few years, and as it has been experienced to date, the development of real estate projects remains stable with low dynamism in the demand given the estimated projections, and little business investment as a result, of a possible new modification to the existing tax reform.
Notas
Tesis (Ingeniero en Construcción)
Palabras clave
Industria de la Construcción, Impuestos, Chile, Edificios Altos, Aspectos Económicos