Publication: ANÁLISIS Y EVALUACIÓN DE LA REFORMA TRIBUTARIA, PARA EL MEJORAMIENTO DEL DESEMPEÑO DE EMPRESAS INMOBILIARIAS Y CONSTRUCTORAS
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Date
2018
Authors
ROJAS MARCHANT, OSVALDO FRANCISCO
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Abstract
Los cambios que el Gobierno ha realizado para obtener una mayor recaudación afectan diversas áreas y múltiples niveles socioeconómicos, dichas modificaciones afectan mayoritariamente al sector de la construcción. En este nuevo escenario se proyecta un sobrestock de edificaciones en el mercado y generando un menor nivel de inversión en el sector inmobiliario durante todo el proceso de implementación del reglamento.Los nuevos cambios a la reforma tributaria han impactado el sector inmobiliario a partir del año 2016 en adelante. Se ha presentado un escenario incierto durante los años 2017 y 2018. Dentro de las modificaciones que se plantean en la Ley 20.780, se añadieron factores como el IVA y las restricciones al crédito especial para las empresas constructoras. Provocando de esta forma no solo afectar al rubro de la construcción, sino que también al consumidor final, el que se ve afectado por el valor de las viviendas, que denota un aumento variable de los costos del inmueble, con variaciones que pueden aumentar entre un 10% y 4% para viviendas que fluctúan entre las 2.000 UF y 5.000 UF respectivamente.Este conjunto de medidas ha provocado que los profesionales a cargo de estudio y administradores de proyecto deban enfrentar un nuevo escenario para la construcción, originado por la disminución en proyección de edificaciones, lo que desencadena una nueva y amplia competencia frente a los pares. Provocando que para este nuevo escenario el constructor deberá presentar una flexibilidad y así poder dominar de forma perspicaz todas las implementaciones que son parte de este nuevo mercado inmobiliario.
The changes that the Government has made to obtain a greater collection affect several areas and multiple socioeconomic levels, these modifications affect mainly the construction sector. In this new scenario an overstock of buildings is projected in the market and generating a lower level of investment in the real estate sector throughout the process of implementing the regulation.The new changes to the tax reform have impacted the real estate sector from the year 2016 onwards. An uncertain scenario has been presented during the years 2017 and 2018. Within the modifications proposed in Law 20,780, factors such as VAT and restrictions on special credit for construction companies were added. Causing in this way not only affect the construction sector, but also the final consumer, which is affected by the value of housing, which denotes a variable increase in the costs of the property, with variations that can increase between a 10% and 4% for homes that fluctuate between 2,000 UF and 5,000 UF respectively.This set of measures has caused that the professionals in charge of study and project managers must face a new scenario for the construction, originated by the decrease in the projection of buildings, which triggers a new and wide competition against the peers. Provoking that for this new scenario the constructor must present a flexibility and thus be able to dominate in an insightful manner all the implementations that are part of this new real estate market.
The changes that the Government has made to obtain a greater collection affect several areas and multiple socioeconomic levels, these modifications affect mainly the construction sector. In this new scenario an overstock of buildings is projected in the market and generating a lower level of investment in the real estate sector throughout the process of implementing the regulation.The new changes to the tax reform have impacted the real estate sector from the year 2016 onwards. An uncertain scenario has been presented during the years 2017 and 2018. Within the modifications proposed in Law 20,780, factors such as VAT and restrictions on special credit for construction companies were added. Causing in this way not only affect the construction sector, but also the final consumer, which is affected by the value of housing, which denotes a variable increase in the costs of the property, with variations that can increase between a 10% and 4% for homes that fluctuate between 2,000 UF and 5,000 UF respectively.This set of measures has caused that the professionals in charge of study and project managers must face a new scenario for the construction, originated by the decrease in the projection of buildings, which triggers a new and wide competition against the peers. Provoking that for this new scenario the constructor must present a flexibility and thus be able to dominate in an insightful manner all the implementations that are part of this new real estate market.
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Catalogado desde la version PDF de la tesis.
Keywords
EMPRESAS CONSTRUCTORAS , EMPRESAS INMOBILIARIAS , MEJORAMIENTO DE DESEMPEÑO , REFORMA TRIBUTARIA