Análisis de tratamiento tributario sobre dividendos distribuidos por sociedades residentes en el Ecuador.

Abstract

In the present work the tax treatment of the dividends distributed by the Omega S.A. Company is analyzed. towards the company Alfa S.A. as a shareholder of that company. The taxation for dividends is based on legal regulations, resolutions and circulars. To analyze the treatment of the distribution of dividends to its shareholders and partners, the Internal Revenue Service through resolution NAC-DGERCGC15-509 published on July 16, 2015 in the Second Supplement of the Official Registry No. 545, issues the rules for the treatment tributary in the distribution of dividends. It seeks to avoid double taxation, through tax policy is expected to ensure a fair and equitable tax system. The general objective of this work is to: Analyze the tax treatment on dividends distributed by companies resident in Ecuador. For the present research work, a descriptive methodology was applied, describing the reality of the situations, for its analysis, it also has the character of a bibliography, because the documentary material was reviewed, gathering relevant information for the resolution of the proposed case. The results obtained in the investigation certify that Alfa S.A. received dividends in the amount of $ 18,549.00, these revenues are exempt because, as the law states, the beneficiary is a national corporation. The Ecuadorian legislation corrects double taxation, through exemptions and the use of the tax credit generated with the payment of the income tax of the company that distributes the dividend.