Implementación de la Resolución SB-2016-568 para mejorar el ahorro tributario
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La investigación busca determinar si la implementación de la calificación de entidad no financiera especializada representa un ahorro tributario por pago de intereses frente a la aplicación de convenios para evitar doble imposición. Para poder llevar a cabo este estudio se aplicó el diseño no experimental—transversal, se realizaron entrevistas a expertos en el tema. Los resultados obtenidos de las entrevistas fueron que muy pocas compañías aplican esta calificación al momento de realizar un préstamo del exterior debido a la poca difusión de la normativa. Así mismo se pudo comprobar que la aplicación de la acreditación en referencia representa mayores beneficios tributarios para el contribuyente porque que no procede la retención del impuesto a la renta ni del impuesto a la salida de divisas siempre que se cumplan las condiciones. Por consiguiente, se evidenció un incentivo para el prestamista al no someterse sus rentas a imposición y un gasto financiero innecesario para el prestatario al no tributar sobre los pagos de capital e intereses.
This research work seeks to determine whether the implementation of the specialized non-financial entity qualification represents a tax saving for interest payments compared to the application of Double Tax Treaties. In order to carry out this study, the non-experimental-cross-sectional design was applied; interviews were conducted with experts on the subject. The results obtained from the interviews were that very few companies apply this qualification at the time of making a loan from abroad due to the little dissemination of its regulations. Likewise, it was possible to verify that the application of the accreditation in reference represents greater tax benefits for the taxpayer because the withholding of income tax or the tax on the exit of foreign currency does not proceed provided that the conditions are met. Consequently, an incentive for the lender was evidenced by not submitting its income to taxation and unnecessary financial expense for the borrower by not paying taxes on capital and interest payments.
This research work seeks to determine whether the implementation of the specialized non-financial entity qualification represents a tax saving for interest payments compared to the application of Double Tax Treaties. In order to carry out this study, the non-experimental-cross-sectional design was applied; interviews were conducted with experts on the subject. The results obtained from the interviews were that very few companies apply this qualification at the time of making a loan from abroad due to the little dissemination of its regulations. Likewise, it was possible to verify that the application of the accreditation in reference represents greater tax benefits for the taxpayer because the withholding of income tax or the tax on the exit of foreign currency does not proceed provided that the conditions are met. Consequently, an incentive for the lender was evidenced by not submitting its income to taxation and unnecessary financial expense for the borrower by not paying taxes on capital and interest payments.
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ENTIDAD FINANCIERA NO ESPECIALIZADA, AHORRO TRIBUTARIO, INTERESES, PRÉSTAMO