Tratamiento tributario y contable de la plusvalía mercantil en activos intangibles según la normativa vigente.

Abstract

In the present investigation a theoretical sweep is made to different bibliographic sources, from the accounting and tax perspective of the goodwill, treated as a non-current intangible asset within the business organizations of large enterprise or small and medium enterprises (SMEs) ), at the moment of the removals of one company by another, and of the capacity to generate economic benefits from its acquisition until the future sale, which includes different factors such as research and development, brand, recognition, among others. Likewise, the different regulations in force at the national level are reviewed and analyzed through the guide of the taxpayer who manages the Internal Revenue Service (SRI), as well as the International Financial Reporting Standards (IFRS) and International Accounting Standards (NIC), to determine its accounting and tax treatment; relying on a methodology with a quantitative approach and descriptive scope. Having as main results that in the accounting treatment of this type of non-tangible asset is done through the impairment test, in addition the amortization of these is eliminated if it is large business organizations, and if they are SMEs and in account 10 years; likewise, regarding tax matters, this is taxed as a corporation tax with proportional distribution on each asset.