Property taxation and real estate investment in Perú

Authors

  • Otto Alonso Acosta Bernedo Pontifical Catholic University of Peru image/svg+xml
  • Favio Montenegro Monteza Pontifical Catholic University of Peru image/svg+xml

Keywords:

Property Taxation, real estate investment, urban habilitation, construction, Construction Law

Abstract

In the present article, the authors analyze the issues related to the Property Taxation on venues that have urban habilitation and/or building
projects.
In order to accomplish that, the authors examine the basis of the right to build, describe the stages of the constructive administrative procedure as regulated in Law 29090 and, finally, comment on the recent precedent of the Tax Court which
regards the matter.

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Author Biographies

  • Otto Alonso Acosta Bernedo, Pontifical Catholic University of Peru

    Bachiller en Derecho por la Pontificia Universidad Católica del Perú y Bachiller en Administración de Empresas y Contabilidad
    por la Universidad del Pacífico. Asociado del Área Tributaria de Rodrigo, Elías & Medrano Abogados.

  • Favio Montenegro Monteza, Pontifical Catholic University of Peru

    Bachiller en Derecho por la Pontificia Universidad Católica del Perú. Asociado del Área Inmobiliaria y Administrativa de
    Rodrigo, Elías & Medrano Abogados. Miembro del Grupo de Investigación en Derecho Administrativo del Vicerrectorado
    de Investigación de la Pontificia Universidad Católica del Perú.

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Published

2016-04-21

Issue

No. 69 (2016): Derecho Administrativo

Section

Interdisciplinarias

License

Copyright (c) 2017 TH?MIS-Revista de Derecho

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Property taxation and real estate investment in Perú. (2016). THEMIS Revista de Derecho, 69, 243-249. https://revistas.pucp.edu.pe/index.php/themis/article/view/16733