Efecto en el cambio del impuesto a la renta en el sector inmobiliario de Guayaquil.

Abstract

The income tax in the country has had constant variations. Among the main determining factors of these changes we can name: the tax legislation, the value of the taxed matter, the rules of liquidation and the income of the taxes, the noncompliance of the payment of the fiscal obligations and finally the diverse factors among which stand out those of an administrative nature such as the transfer that the collectors make between the bank accounts of taxes, the delays of accreditation of payment, among others. In order to raise funds to cover public expenditures, the new "Organic Law for economic reactivation, strengthening of dollarization and modernization of financial management" comes into force. A comparison of the year 2017 with the current year 2018 will be made and determine what effect it would have, taking into account that the real estate companies that own 51% or more of foreign capital will suffer a 28% charge for the payment of the tax to the rent, unlike real estate whose capital from national funds is greater than or equal to 51% will be charged a 25% for the payment of income tax. As a reference, the calculation will be developed with the companies of the real estate sector of the city of Guayaquil, and with the results presented, to know what the benefits would be or in what way they would be harmed by the new Law. In conclusion, this comparison is aimed at showing the impact generated by the changes when applying the new Law and making its effect known.