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Análisis del funcionamiento de los fideicomisos Inmobiliarios para el incremento de nuevos proyectos

Abstract:

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.