Beneficios tributarios en empresas del sector construcción: un estudio con proyectos de Vivienda de Intereses Social

Julieth Herminia Flórez Márquez; Ambar Stefany Agro Gómez; Rolando Eslava Zapata

doi:10.56294/sctconf2023437

Original

Published: 2023-10-04

DOI: https://doi.org/10.56294/sctconf2023437

Tax benefits for companies in the construction sector: a study of social housing projects

Abstract

With the implementation of the Financing Law of January 2018, the construction industry and companies that offer housing development services saw several tax incentives that favor Social Interest Housing. The objective of the study was to examine the fiscal advantages and tax benefits in Social Interest Housing projects and Housing that are not of Social Interest for the Construction Company MONAPE S.A.S. in order to make a comparison of the tax benefits obtained by the company when carrying out projects in which they make part of this type of Housing that meet the requirements confronted with Housing that are not part of this model of programs. The research's focus was analytical to determine the tax benefits the company received when developing a housing project in compliance with the government's conditions. The results revealed that the company has implemented good use of budget calculations for the development of projects that have allowed it to enjoy tax benefits to alleviate fiscal burdens concerning value-added tax refunds it has received for developing social interest housing projects. It was concluded that tax benefits have allowed Colombian companies multiple tax incentives, leading to the reactivation of the country's economy and a rise in economic development and employment rates.

Keywords:

Tax Benefits,

Social Interest Housing,

Tax Burden,

Construction,

How to Cite

Flórez Márquez JH, Agro Gómez AS, Eslava Zapata R. Tax benefits for companies in the construction sector: a study of social housing projects. Salud, Ciencia y Tecnología - Serie de Conferencias [Internet]. 2023 Oct. 4 [cited 2024 Jul. 1];2:437. Available from: https://conferencias.saludcyt.ar/index.php/sctconf/article/view/437

Copyright Notice

The article is distributed under the Creative Commons Attribution 4.0 License. Unless otherwise stated, associated published material is distributed under the same licence.

Article metrics

Google scholar: See link

Metrics

Metrics Loading ...

IV Jornadas de Fundamentos y Aplicaciones de la Interdisciplina (JFAI2023)

Vol. 2 (2023)

See full issue

Revistas / Journals

Issue

About

Author Guidelines