Efectos en la retención en la fuente de impuesto a la renta de la reforma tributaria 2020-2022 de la empresa Promarosa S.A.

Abstract

The present degree work focuses on the "Effects of Changes in Withholding Tax on Income Tax from the 2020-2022 Tax Reform at Promarosa S.A." The objective is to analyze the effects of changes in the withholding tax percentage during the 2020-2022 tax reform at Promarosa S.A., with the aim of identifying the implications for tax efficiency and financial decision-making within the organization. Therefore, to address the stated objective, a quantitative methodology was chosen, focusing on the collection and analysis of numerical data through surveys directed at administrative and accounting personnel. Based on the results, both favorable and unfavorable situations were identified at Promarosa S.A. Among the favorable aspects, the company's preparedness to face changes in income tax withholding was highlighted. On the other hand, unfavorable aspects included the main challenges faced by the company in implementing the changes in income tax withholding, one of which was the increase in the withholding rate and the resulting decrease in liquidity.