Incentivos para la construcción de viviendas
Published date | 12 October 2006 |
Author | Gabriel Gotlib,Walter C. Keiniger |
Date | 12 October 2006 |
Law Firm | Marval O'Farrell Mairal |
Los créditos para la compra o construcción de viviendas serán otorgados por las entidades financieras a las personas físicas que cumplan cualquiera de estas tres condiciones:
• que sean titulares de un terreno y quieran construir sobre él;
• que hubieran suscripto un contrato de leasing sobre el inmueble objeto del crédito;
• que sean locatarios de una vivienda por un plazo igual o mayor a ocho meses y hubieran pagado los respectivos alquileres en tiempo y forma.
El crédito debe destinarse a la compra o construcción de viviendas familiares, únicas y permanentes y, en principio, la cuota de amortización del crédito debe aproximarse al alquiler que paga actualmente el eventual comprador. Las viviendas podrán alcanzar una superficie máxima de 120 m².
El beneficio fiscal para las empresas constructoras se limita al Impuesto al Valor Agregado (“IVA”). A grandes rasgos, el IVA...
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