Examinando por Autor "Mejía Melguizo, Juan Camilo"

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    Determinación de la viabilidad económica de la aplicación de incentivos tributarios vigentes para construcciones sostenibles en el sector residencial en Colombia. Caso de estudio: Edificio Tribeca
    (Universidad EIA, 2019) Cardona Vera, María José; Mejía Melguizo, Juan Camilo; Ortega Arango, Santiago
    Currently, conventional construction brings with it several negative environmental impacts at different stages of its implementation. As a solution to this problem, the concept of sustainable construction is presented, its based fundamentally on a more friendly way of constructing and with greater benefits for the environment and the surroundings. However, the application of this solution leads to a significant increase in execution costs, making it a not very attractive alternative for the builder. In response to that, in Colombia the use of tax incentives for the construction sector was implemented. For the initial development of this work, tax incentives and sustainability certifications applicable to the Colombian residential sector were identified. Secondly, hypothetical modifications were made to the building so that the requirements proposed by the chosen certification were fulfilled, in this case EDGE. Subsequently, the costs of the modifications and the economic savings were quantified in two different cases, the first combining law 1715 of 2014 with resolution 463 of 2018 and the second using only the latter. Finally, it was evaluated how feasible the implementation of these incentives were, resulting in savings of up to 3.58% of the initial budget, which, despite not being very significant in terms of money, if the savings in energy and in environmental benefit were taken together, the results would show up positively and applicable for future projects with similar characteristics.