La participación en plusvalía y su hecho generador en Colombia
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Fecha
2021
Autores
Gamboa Contreras, Joshua Daniel
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
La plusvalía es una contribución tributaria en la cual se participa cuando una entidad pública realiza una acción urbanística y como resultado se modifican los usos del suelo bien sea para aumentarlos o modificarlos, con este mecanismo de recaudo tributario se busca que de manera equitativa se distribuyan las cargas fiscales sobre quienes son beneficiados por el aumento del valor de sus predios, este documento pretende conocer el desarrollo teórico, legal y jurisprudencial de la plusvalía en Colombia así como identificar su hecho generador, la metodología investigativa aplicada es bajo un paradigma de tipo interpretativo con un enfoque cualitativo mediante un método de análisis hermenéutico y los instrumentos de recolección de datos son unas matrices de análisis documental, legal y jurídico. Como discusión se originó los elementos previos para la consolidación de un test que adecue el hecho generador de la plusvalía respecto de la sentencia de unificación del consejo de estado.
Elementos necesarios para definir una ruta jurídica que propenda por facilitar la generación de la contribución en plusvalía, en la cual el eje principal de dicha configuración es el plan de ordenamiento territorial, el mismo debe prever como se desarrollaran los usos del suelo y la ampliación del suelo respectivamente, así como el tipo de acciones de urbanismo necesarias para su perfeccionamiento que dé como resultado cualquiera de los tres hechos generadores establecidos. El estudio demuestra la relevancia de entender el alcance de la contribución en plusvalía puesto que la misma tiene un condicionante y es que recae sobre un número determinado de personas que son beneficiados por el aumento del valor de sus predios a causa de una acción urbanística, por tal motivo este documento cobra importancia dado que aporta nociones básicas de la plusvalía, así como permite entender el hecho generador de la participación en dicha contribución y determina cuando se da la causación del mismo.
The capital gain it is a tax contribution in which it participates when a public entity carries out an urban action and as a result land uses are modified either to increase or modify them, with this tax collection mechanism it is sought that in a way equitable distribution of tax burdens on those who benefit from the increase in the value of their properties, this document aims to know how the theoretical, legal and jurisprudential of the capital gain in Colombia as well as identify its generating event, the applied research methodology is under an interpretative paradigm with a focus qualitative through a method of hermeneutical analysis and the instruments of collection of data are matrices of documentary, legal and juridical analysis. As a discussion, the previous elements were originated for the consolidation of a test that adapts the generating event of the capital gain with respect to the ruling of unification of the council of state. Elements necessary to define a legal route that tends to facilitate the generation of the contribution in surplus value, in which the main axis of said configuration is the land use plan, it must foresee how the land uses will be developed and the expansion of the land respectively, as well as the type of urban planning actions necessary for its improvement resulting in any of the three established generating events. The study demonstrates the relevance to understand the scope of the contribution in capital gain since it has a conditioning and it is that it falls on a certain number of people who are benefited by the increase in value of their properties as a result of an urban action, for this reason this document charges importance given that it provides basic notions of capital gains, as well as allows understanding the generating event of the participation in said contribution and determines when the causation of the same occurs.
The capital gain it is a tax contribution in which it participates when a public entity carries out an urban action and as a result land uses are modified either to increase or modify them, with this tax collection mechanism it is sought that in a way equitable distribution of tax burdens on those who benefit from the increase in the value of their properties, this document aims to know how the theoretical, legal and jurisprudential of the capital gain in Colombia as well as identify its generating event, the applied research methodology is under an interpretative paradigm with a focus qualitative through a method of hermeneutical analysis and the instruments of collection of data are matrices of documentary, legal and juridical analysis. As a discussion, the previous elements were originated for the consolidation of a test that adapts the generating event of the capital gain with respect to the ruling of unification of the council of state. Elements necessary to define a legal route that tends to facilitate the generation of the contribution in surplus value, in which the main axis of said configuration is the land use plan, it must foresee how the land uses will be developed and the expansion of the land respectively, as well as the type of urban planning actions necessary for its improvement resulting in any of the three established generating events. The study demonstrates the relevance to understand the scope of the contribution in capital gain since it has a conditioning and it is that it falls on a certain number of people who are benefited by the increase in value of their properties as a result of an urban action, for this reason this document charges importance given that it provides basic notions of capital gains, as well as allows understanding the generating event of the participation in said contribution and determines when the causation of the same occurs.
Descripción
Palabras clave
Plusvalía, Hecho generador, Participación, Causación, Capital gain, Generator fact, Participation, Causati
