Determinar los costos mínimos de construcción por metro cuadrado, para la liquidación del impuesto de delineación urbana, establecido por municipio de Soacha (Cund) para el año 2021

Abstract

The urban delineation tax is the payment that must be made by the person or entity that will be the holder of the construction license, in order to carry out a new work or modifications of the existing structure, in this case they apply: extensions, adjustments, restorations , repair of structural reinforcement works, demolitions and enclosures. The mayor of Soacha through Agreement No. 29 of November 28, 2016 defined the urban delineation tax rate as 3%, the Municipal Planning Secretariat has been updating the minimum prices per square meter by type annually, according to the information provided by CAMACOL of the variation in the prices of construction materials and the Index of Housing Construction Costs (ICCV) published by DANE taking the city of Bogotá as a reference. Due to the fact that the minimum costs per m² of construction calculated by the Soacha Municipal Planning Department are established from typologies and indices generated for the city of Bogotá, a study dedicated to determining these minimum values ​​is necessary for this municipality, because the cost of quality of life of the capital of the country and Soacha are different, which influences the tax base. The importance of determining the minimum prices per m² of construction according to the municipality, would allow a well-founded and fair basis to collect this tax, in order to avoid evasion of the same and further development in the construction area.