Análisis del funcionamiento de los fideicomisos Inmobiliarios para el incremento de nuevos proyectos
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente estudio se desarrolló con la finalidad de analizar el funcionamiento de los
fideicomisos mercantiles inmobiliarios, destacando el impacto tributario en el cual las
reformas han contribuido a la reducción en las ventas del sector, el cese de operaciones en
empresas inmobiliarias y por ende a la reducción de la mano de obra contratada, lo cual
limita las fuentes de empleo. Entre las reformas se pueden citar el impuesto a la plusvalía y
alcabalas que representan una elevada carga impositiva, sumada a la existencia de reformas
que limitan la construcción de una obra si no se ha cubierto el 100% de la inversión. El
desarrollo de la investigación se trabajó en forma cualitativa, realizando una investigación
documental y de campo, siendo esta última mediante entrevistas a expertos en el tema
abordado. Finalmente, la propuesta cerró con un análisis del sector inmobiliario, su impacto
tributario y la reducción de la carga tributaria en beneficio de quienes decidan invertir en
bienes inmuebles.
The present study was developed with the purpose of analyzing the tax impact at the moment of using real estate mercantile trusts, highlighting that said impact along with other reforms have contributed to the reduction in sales of the sector, the cessation of operations in real estate companies and in the reduction of contracted labor, which limits the sources of employment. Among the reforms can be cited the tax on surplus value and alcabalas that represent a high tax burden, added to the existence of reforms that limit the construction of a work if it has not covered 100% of the investment, therefore, it is proposed in this project a design that contributes to the reduction of the tax burden for the benefit of those who decide to invest in real estate. The development of the research was carried out in a qualitative way, carrying out a documentary and field investigation, the latter being through interviews with experts on the subject addressed. Finally, the proposal closed with an analysis of the sector, its tax impact and the design of an accounting model that minimizes the tax burden applied to real estate.
The present study was developed with the purpose of analyzing the tax impact at the moment of using real estate mercantile trusts, highlighting that said impact along with other reforms have contributed to the reduction in sales of the sector, the cessation of operations in real estate companies and in the reduction of contracted labor, which limits the sources of employment. Among the reforms can be cited the tax on surplus value and alcabalas that represent a high tax burden, added to the existence of reforms that limit the construction of a work if it has not covered 100% of the investment, therefore, it is proposed in this project a design that contributes to the reduction of the tax burden for the benefit of those who decide to invest in real estate. The development of the research was carried out in a qualitative way, carrying out a documentary and field investigation, the latter being through interviews with experts on the subject addressed. Finally, the proposal closed with an analysis of the sector, its tax impact and the design of an accounting model that minimizes the tax burden applied to real estate.
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Palabras clave
FIDEICOMISO, INMUEBLE, IMPUESTO, PLUSVALÍA.