El impacto del aumento del IVA en el sector de la construcción.

Abstract

This investigation aims to solve the problem that arises by the IVA increase, which is an easy tax to collect, represents an important income for the state and satisfies the needs of the citizens. Although this tax increase allows the state to fill its fiscal coffers, it also harms certain important sectors for the country’s economic development, such as the construction sector. The purpose of this research is to reactivate this sector trough the IVA exemption in construction materials as a tax benefit granted by the state, given only because of the initiative of the Executive Power and by law sanctioned by the National Assembly, governed by the principles protected by our Constitution and Tax Code.