Influencia de la normativa tributaria en la deducibilidad de los gastos de depreciación de propiedad, planta y equipo.

Abstract

This investigation has been designed with the purpose of providing significant information on the accounting and tax treatment to which depreciation expenses of non-current assets are subject, since this type of asset is fundamental in a company for the service provided and amount they represent in the financial statements, also directly influence the decision making. From this perspective, the objective of this paper is to analyze the depreciation expense of property, plant and equipment, to know the real value of deductibility that companies receive. The documented information was collected, classified and systematized, through a laborious scientific literature review, and on the other hand a quantitative approach was carried out, since the deductible expense of long-term assets of an entity will be calculated. From all the information obtained it can be stated that companies can perform the accounting treatment of depreciation expenses through the International Accounting Standard NIC 16, by means of three methods, of which the linear has been used, also in the tax treatment this value can be deduced from the tax base for the calculation of income tax, as long as the depreciation percentages established in the tax regulation are respected.