Aplicación de deducciones tributarias en el cálculo del impuesto a la renta de persona naturales no obligadas a llevar contabilidad.

Abstract

The purpose of this case study is to analyze the tax laws that will be referenced by natural persons not obliged to keep accounts in the correct application of costs, expenses and other tax deductions of Ecuador and how these directly influence the different income of the taxpayers at the time of determining the taxable base for its liquidation and payment of the Income Tax at the end of an accounting period. In the case study, an exercise will be carried out based on income from a dependency relationship, income from free professional practice, rental income from a real estate property and income from dividends as a member or shareholder that a person not obliged to keep accounts and how the use of some deductions such as deductible expenses, such as food, health, housing, clothing and education will help you pay less tax. For the application of costs, expenses and tax deductions in this research work, its legal basis is based on compliance with the Regulation to the Organic Law of Internal Tax Regime, the Organic Law of Internal Tax Regime and Tax Code.