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.

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