Ley de plusvalía, las causas y efectos

Abstract

In this essay the law of the tax on sur-plus value that is part of the project of Organic Law reforming the organic code of the territorial organization, autonomy and decentralization is detailed, it is about fulfilling the objective of determin-ing the factors that lead to the imple-mentation of the law of the law in a government and its effects as such. From the ideas launched by physio-graphs and exponents of the economy such as Marx and Smith.
The law creates a tax on the speculative value of the land, which is 75%. This tax is applied to the extra profit generat-ed by the second sale of real estate and land. The tax will be charged after rec-ognizing the owner an ordinary gain that includes the value of the property in deeds, fees and gas for improve-ments and an interest rate equivalent to having the money in the bank.