Análisis de los impuestos a la compra venta de inmuebles y el impacto en su inscripción dentro del registro de la propiedad.

Abstract

Due to the provisions in the Notarial Law, it is prohibited to hold the public deed without the payment of taxes related to the property and its transfer, generating delays in the Property Registry considering that, without perfecting the sale, the buyer may not register The property as yours. According to the above, the project responds to the general objective of analyzing taxes levied on the purchase and sale of real estate, determining the impact on its registration within the Property Registry, applying a methodology with a qualitative approach and a descriptive scope being collected, through the types of documentary and field research, information as support for the problem described. As part of the documentary investigation, works related to the subject were consulted, identifying the taxes levied on the sale of real estate, being that of the utility by transfer of land or surplus value, on the alcabalas and that of urban and rural properties; while the field investigation was carried out through interviews with notaries and property registrars who highlighted the importance of registering the property as the sole endorsement of the property, being affected by the Notarial Law when the seller does not have the flows to cover taxes related to the contract object. The study concludes that the higher amount tax is levied on profit by transfer of land or goodwill, recommending a reform allowing the notary to authorize a public deed, by means of a notarial act, without the payment of these taxes.