Beneficios tributarios por contratación de personas con capacidades especiales o sustitutos en el sector empresarial.

Abstract

The case analysis was based specifically on the tax benefits that companies receive for hiring people with special abilities or substitutes in addition to the legal part of 4%. It is important for companies to consider hiring people with special abilities and substitutes, due to the role they represent in society, labor inclusion allows employers to know the rights of staff, and encourage collaborative work without any distinction. The current regulations stipulated contribute to know the obligations of employers and the correct calculation of the deduction of the additional 150% for hiring people with special abilities or substitutes. By means of the quantitative method and reliability validation with the Kuder Richardson formula for dichotomous tests, the instrument was validated with 100%; on the other hand, through a practical exercise, the tax savings in tax reconciliation and the impact on the preparation and presentation of financial statements were demonstrated. Regarding the analysis of the results, the employers of each active company in the Santa Rosa canton with a base of 25 workers, are aware of the laws and regulations that provide for the hiring of personnel with special abilities or substitutes, most of the companies have personnel with special abilities and are aware of their conditions and the adequacy of the facilities necessary for the role of their functions, despite this assertion, there is a lack of attention in the recognition of a tax benefit which is reflected in the financial reports. On the other hand, there is the problem of substitute workers, responsible for a person with special abilities, which influences these people to find available sources of work. In addition, labor inclusion continues to be a challenge for the employer, being a disadvantage for substitute personnel and people with special abilities, diminishing their recognition in society, their rights and their potential.