Citas bibligráficas
Camapaza, M., Mamani, Y. (2017). La situación tributaria de la habitualidad en la venta de inmuebles realizada por personas naturales en el distrito de Santiago-Cusco, en el periodo 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1561
Camapaza, M., Mamani, Y. La situación tributaria de la habitualidad en la venta de inmuebles realizada por personas naturales en el distrito de Santiago-Cusco, en el periodo 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1561
@misc{renati/19200,
title = "La situación tributaria de la habitualidad en la venta de inmuebles realizada por personas naturales en el distrito de Santiago-Cusco, en el periodo 2016.",
author = "Mamani Cisneros, Yul Dusan",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The growing boom of construction in our country in recent years has generated not only legal persons; that is to say, construction companies and the like, carry out the construction of real estate for the purpose of sale. But it has also been observed that there are natural persons who have a land or a property and who, upon seeing the opportunity to obtain an income or utility, perform the construction of the same for sale, without necessarily implying that they are within the field of construction or that perform activities within this area permanently. The purpose of this research work is to analyze the excessive tax burden that falls on the natural persons who carry out the construction and sale of real estate and who obtain the condition of habituality in said activity, in the district of Santiago - Cusco in the 2016 period, because of its ignorance in tax matters and inadequate tax planning. Through the present research work is intended to determine that the condition of habituality in the sale of real estate by individuals generates a high tax burden not adequate to the taxpaying capacity of these people as the payment of taxes such as the Tax on Income, General Sales Tax, Municipal taxes, and be subject to the tax payment system for being subject to detraction. The type of research that was conducted is basic, the scope is descriptive and the design is not experimental, taking as a study population the twenty-one people who paid Alcabala in the district of Santiago in the 2016 period, through the application of a survey elaborated specifically for the present research work, the results were processed by the Excel statistical software. Also, for the development of this research work were taken into account research background related to the sale of real estate by individuals, as well as had to investigate and analyze concepts and regulatory framework related to the General Tax on Sales, Tax to the Income, Administrative Systems of the General Tax on Sales, Municipal Taxes and finally the Payment System of Tax Obligations SPOT, all these in relation to the sale of real estate made by natural persons. Finally, in the present research work, it was determined that the natural persons who regularly incur the sale of real estate as established by the tax regulations in force in our country, are subject to an excessive tax burden, since they must pay taxes such as: Income Tax, General Sales Tax and municipal taxes, in addition to being subject to the Tax Obligations Payment System for being subject to detraction, which affects their liquidity and threatens their economic stability, on the other On the other hand, the habitual situation also generates the obligation to keep books and accounting records, a situation to which they were not obliged before incurring a habitual condition in the sale of real estate.
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