Aplicación de deducciones tributarias en el cálculo de impuesto a la renta de personas que laboren bajo relación de dependencia.

Abstract

In the present investigation, an analysis of the basic tax terms and concepts is carried out, as well as the importance of being aware of the changes and reforms in tax matters, which affect the deductible expenses to which the worker with a dependency relationship is subject. for the payment of income tax. The main objective of this study is to know the new form of income tax settlement applying the Internal Tax Regime Law (LRTI) and its reforms, the latter being the one that indicates the value to be deducted for personal expenses, which we We guide to know through a practical exercise. A descriptive methodology was applied to know the characteristics of the deductible expenses of the workers with a dependency relationship in the payment of income tax.