Tratamiento contable y tributario del arrendamiento mercantil de acuerdo a la normativa vigente en el ECUADOR.

Abstract

The commercial lease is nothing else than a lease contract that entails a purchase option, which, if it is exercised by the lessee, obliges the lessor to sell the previously leased property. The accounting regulations have two types of this lease and each of them has a different tax treatment. For this reason, the objective of this research work is to describe the accounting and tax treatment of commercial leasing, through the revision of current regulations for proper application in companies. The methodology used is the descriptive one, composed of the deductive and inductive methods that were aimed at achieving the aforementioned objective. Finally, it is determined as a very important financial tool for companies when purchasing an asset, because it can be leveraged many times with a significant discount rate, allowing them to have adequate liquidity and profitability to be able to perform your operations.