Aplicación de la compensación como modo de extinción de obligaciones tributarias a una exportadora.

Abstract

Exporting companies play a significant role in the country's economy, being among the main contributors to various fiscal taxes. In Ecuador, tax compliance has become an obstacle for taxpayers, either due to a lack of knowledge or tax evasion, leading to poor professional practices. There are legally established methods to settle outstanding obligations with the tax authorities—specifically, six mechanisms for extinguishing a tax debt: payment, confusion, remission, transaction, prescription of the collection action, and compensation. This research focuses on an in-depth analysis of compensation. Compensation is a useful tool for taxpayers, as it allows them to settle their debts with the Internal Revenue Service using credits in their favor, representing an effective alternative for internal financial management. Tax credits subject to VAT refunds and eligible for compensation in the studied entity refer to all aspects directly related to the export of musaceae, such as the acquisition of goods, raw materials, supplies, services, and fixed assets used in production and commercialization. The study considers the current regulatory framework, including the Tax Code; the Law for the Optimization and Efficiency of Administrative Procedures, Resolution NAC-DGERCGC 19-00000015 published in Official Register No. 462 on April 5, 2019, the Regulation for the Application of the Internal Tax Regime Law, and the Internal Tax Regime Law. Using a quantitative approach based on a positivist paradigm, the results demonstrate that compensation is a favorable strategy for organizations—particularly habitual exporters of goods—as it allows them to optimize financial resources and reduce tax compliance costs. It is recommended that companies implement strategic tax planning to maximize the benefits of this tool and, at the same time, apply the ex officio model to request that the Internal Revenue Service determine which debts to compensate according to the applicable regulations.