Análisis comparativo del cálculo del impuesto a la renta en diferentes regímenes tributarios para personas naturales no obligadas a llevar contabilidad, 2023-2024.

Abstract

This work focuses on analyzing and studying the applicability of the current tax regulations in the calculation and payment of income tax for three natural persons not required to keep accounting records, considering the different tax regimes in Ecuador. The objective is to compare tax obligations in the period 2023-2024. The research has a quantitative approach, using a deductive method, within a positivist paradigm, with a non-experimental and descriptive design. Through direct observation and case analysis, income, deductions and procedures for calculating the tax under each tax regime are examined. The results indicate that, in the RIMPE Popular Business Regime, the fixed rate of $60 imposed in 2023 does not reflect the principle of progressivity, disproportionately impacting taxpayers with low incomes. The reform induced for 2024 establishes a rate proportional to taxed income, representing a significant advance towards greater equity. Regarding the RIMPE Entrepreneur regime, two scenarios were identified when calculating the taxable base: according to the conditions of the General Regime for income excluded from the RIMPE and according to activities subject to this regime. However, as of 2024, taxpayers with activities not subject to RIMPE were automatically categorized into the General Regime, increasing their tax burden. Lastly, taxpayers under the General Regime can deduct their duly justified costs or expenses that comply with the banking requirement for transactions over USD 500, establishing a taxable base for calculating the tax.