Cláusulas contractuales esenciales para minimizar riesgos en proyectos de deducibilidad fiscal del 150% en Ecuador

Abstract

The 150% tax deductibility in Ecuador aims to incentivize investment in cultural and artistic projects, fostering economic and social development. This study addresses the need to establish clear and balanced contractual clauses to ensure legal protection for the parties and compliance with fiscal obligations. The analysis of the current landscape identifies the lack of clarity and fairness in contracts as major obstacles, potentially leading to disputes and the loss of tax benefits. To address this issue, strategies for implementing effective clauses are proposed, including clarity and precision in clauses, balance between obligations, and documentation and transparency. Methodologies were developed, including detailed clause drafting and the creation of auditing and dispute resolution mechanisms. The results indicate that these strategies minimize the risk of non-compliance and improve project execution. In conclusion, improving the regulation and supervision of sponsorship contracts is recommended, highlighting the importance of a clear and equitable legal framework to maximize the benefits of tax deductibility and promote cultural investment in Ecuador.