Análisis proceso de control del valor declarado en la venta de bienes inmuebles en Colombia
Fecha
2019-10-16Registro en:
Escobar, W. (2019). Análisis proceso de control del valor declarado en la venta de bienes inmuebles en Colombia. Articulo Academico. Villavicencio. Universidad Santo Tomas
Autor
Escobar Calderon William
Institución
Resumen
The control of the declared value in the sale of property in Colombia is regulated in the article 90 of the Tax Statute and all the modifications made to it by the different tax reforms throughout history. With the Law 1943 of 2018, the government suggests greater control of the value declared by the parties, taking into account that as of january 1 of 2019, They shall not constitute property cost of those sums that have not been canceled by financial institutions. The purpose of this document is to detail the evolutionary process of article 90 of the Tax Statute, causes and consequences of inappropriate behavior by taxpayers of allusion and evasion of tax responsibility at the time of alienation of property in Colombia. In the same way, it is recommended as a measure of control of the declared value in the sale of property the periodic update of the cadastral appraisal, by IGAC maximum every five years (law 44 of 1990), which provides the national and local administrative entities with the appropriate information, as a starting point for the liquidation of income tax or occasional according to the case.