Generation period of profit in IIVTNU and its impact on value increase subjected to taxation

Abstract

This paper is to analyze the impact that acquires in IIVTNU determining the period of generation of surplus value and the fact that the increase in value under the aforementioned tax is not the real, but the derivative of the rules provided for calculating the tax base taxed accordingly facts that are not indicative of the existence of a real economic capacity, and reaching the merits of the aforementioned tax, not in that tax constitutional principle, but in the alleged existence of a wealth that actually turns out to be non-existent or fictitious.