{"id":9613,"date":"2023-07-17T18:41:22","date_gmt":"2023-07-17T21:41:22","guid":{"rendered":"https:\/\/fernandezsecco.com\/?p=9613"},"modified":"2023-07-24T12:48:54","modified_gmt":"2023-07-24T15:48:54","slug":"deduccion-del-valor-fiscal-de-inmuebles-adquiridos-a-efectos-de-integrar-el-costo-de-venta-en-empresas-constructoras-o-promotoras-modificaciones-en-el-irae","status":"publish","type":"post","link":"https:\/\/fernandezsecco.com\/en\/2023\/07\/17\/deduccion-del-valor-fiscal-de-inmuebles-adquiridos-a-efectos-de-integrar-el-costo-de-venta-en-empresas-constructoras-o-promotoras-modificaciones-en-el-irae\/","title":{"rendered":"Deducci\u00f3n del valor fiscal de inmuebles adquiridos a efectos de integrar el costo de venta"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9613\" class=\"elementor elementor-9613\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2811ffc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2811ffc0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c3f2e6\" data-id=\"4c3f2e6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2507d0b3 elementor-widget elementor-widget-text-editor\" data-id=\"2507d0b3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Mediante la publicaci\u00f3n del Decreto N.\u00ba 195\/023 del pasado 27 de Junio, se introducen&nbsp;<span style=\"font-size: 18px; font-weight: 400; color: var( --e-global-color-text );\">cambios en el Decreto reglamentario del IRAE a efectos de flexibilizar las condiciones de&nbsp;<\/span><span style=\"font-size: 18px; font-weight: 400; color: var( --e-global-color-text );\">deducci\u00f3n del valor fiscal del inmueble adquirido a ser destinado a integrar el costo de venta&nbsp;<\/span><span style=\"font-size: 18px; font-weight: 400; color: var( --e-global-color-text );\">para la empresas constructoras o promotoras o en ejecuci\u00f3n de contratos de fideicomisos de&nbsp;<\/span><span style=\"font-size: 18px; font-weight: 400; color: var( --e-global-color-text );\">construcci\u00f3n al costo, siempre que la obra este inscripta en el Banco de previsi\u00f3n social (BPS)<\/span><\/p>\n<p>Si bien esta flexibilizaci\u00f3n nace mediante la publicaci\u00f3n de un decreto en el a\u00f1o 2013 ( N.\u00ba<span style=\"font-size: 18px; font-weight: 400; color: var( --e-global-color-text );\">292\/013 ), el mismo fue objeto de diversas prorrogas, por lo que de alguna manera este&nbsp;<\/span><span style=\"font-size: 18px; font-weight: 400; color: var( --e-global-color-text );\">cambio viene a dar car\u00e1cter definitivo a la deducci\u00f3n integra del costo fiscal de estos&nbsp;<\/span><span style=\"font-size: 18px; font-weight: 400; color: var( --e-global-color-text );\">inmuebles, dando seguridad jur\u00eddica a los contribuyentes y facilitando la inversi\u00f3n en dicha&nbsp;<\/span><span style=\"font-size: 18px; font-weight: 400; color: var( --e-global-color-text );\">actividad.<\/span><\/p><p>Por m\u00e1s informaci\u00f3n contactarse con nuestro equipo de profesionales quienes podr\u00e1n asesorarle al respecto.&nbsp;<br><\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Mediante la publicaci\u00f3n del Decreto N.\u00ba 195\/023<\/p>","protected":false},"author":1,"featured_media":9614,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/posts\/9613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/comments?post=9613"}],"version-history":[{"count":6,"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/posts\/9613\/revisions"}],"predecessor-version":[{"id":9640,"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/posts\/9613\/revisions\/9640"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/media\/9614"}],"wp:attachment":[{"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/media?parent=9613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/categories?post=9613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fernandezsecco.com\/en\/wp-json\/wp\/v2\/tags?post=9613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}