Propuesta metodológica para la optimización del ISD pagado en ejercicios anteriores mediante la aplicación de la NIC 8 en empresas importadoras de maquinarias agroindustriales.

Abstract

According to the Tax Administration's premise of having a simple and progressive tax collection system, companies are looking for alternatives to recover the taxes they are allowed by law. This gives rise to a problem when the tax credit is sent to the cost and expense in previous years, a reason that the Internal Revenue Service uses in its favour to disregard this benefit, so taxpayers are forced not only to have factual and legal grounds, but also to develop a consolidated strategy to defend themselves. For this reason, this work has an observational and retrospective purpose, with a descriptive type of research and qualitative approach, which will allow us to propose a solution proposal and will detail each step to follow, which will be based on the case method where the cost-benefit of its implementation will be evaluated, which is focused on companies importing agro-industrial machinery, given that they constitute one of the most important sectors in the development of the country, with substantial imports in their favour, which become the generating fact for the payment of foreign currency outflow tax (ISD). The results will be obtained through in-depth interviews and interpretation of current regulations and, in turn, will be focused on the development of a proposal to define the accounting and tax treatment of these transactions. In this sense, an attempt will be made to solve the taxpayers' problems so that they can optimise ISD payments.