Las políticas contables de las empresas inmobiliarias y su incidencia en la conciliación tributaria, en el periodo 2020.

Abstract

This research called The accounting policies of real estate companies and their impact on tax reconciliation, in the 2020 period, has the objective of identifying the impact of accounting policies on the tax reconciliation of real estate companies in the 2020 period. The methodology applied to the study was based on a type of qualitative research, with a documentary review technique and the application of a survey to the employees of the company's accounting area. Among the main results obtained, it is counted on that the company selected for the present study, presented its financial statements in the scheduled time, on the date of issuance of the financial statement, the corresponding income tax declarations from 2014 to 2020 have not been reviewed by the Internal Revenue Service. Consequently, the Company maintains the contingency for any additional tax that may result from deductions not accepted for tax purposes. However, Management considers that if there are subsequent reviews, the possible observations that may arise will not be significant. Among the main conclusions, it is found that the company complies with the provisions of IFRS, additionally, it has a considerable impact on the payment of taxes, especially at the end of the fiscal year, since 2020 was a year of adaptation, where evidenced various adjustments by the SRI and the Superintendence of Companies.