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Abstract

Aplicación del impuesto al valor agregado a una tasa diferente de la general de esta contribución para las operaciones de enajenación de vivienda e intereses derivados de créditos hipotecarios

Lic. Mauricio Estrada Avilés

RESUMEN: El impuesto al valor agregado representa la segunda fuente de recursos económicos por lo que es necesario contar con un diseño de contribución que permita elevar su potencial recaudatorio para las finanzas públicas, lo que se logrará a través de la supresión de tratamientos especiales y de las exenciones que privan en su ámbito de aplicación.

Palabras Clave: Impuesto al valor agregado, exención, enajenación, vivienda, crédito, hipoteca, intereses, finanzas, recaudación, gasto, estado.

ABSTRACT: The theme of Fiscal Coordination is a somewhat complex issue that is only known by newspaper reports, particularly when it comes to conflicts that occur between the Federation and the Federal States with respect to economic participation is delivered and received on federal contributions, however, in that exchange of resources, governed also has an important role as the source of these economic resources becomes, through the collection of taxes, such as taxes and duties, hence in cases that the individual is affected in the legal field, the improper payment of these contributions, it has defenses to request the appropriate returns, but little knowledge of the subject brings the question of provisions without any application, and there are arbitrary actions by administrative and fiscal authorities, thereby posing a small picture to go in particular the appropriate authorities and to exercise their rights.

Keywords: Value-Added Tax, exemption, transfer, housing, loan, mortgage, interest, finances, collection, expenditure, state.

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