Competencia del fondo complementario de jubilación de la UTMACH para ser beneficiario de exenciones tributarias para empresas sin fines de lucro.

Abstract

Today social security has become a problem on a global scale, framed in developing countries and deteriorating retirees life quality; Faced with rising inflation and social inequalities, the need for closed retirement pension funds arises; due to their competencies they are subject to tax benefits/rights that deserve to be analyzed by a legal framework; Due to the fact that taxes are the main income for the State and facing the pandemic has increased unemployment, devaluation of assets, cost of living, and hyperinflation. The problem to be solved is to demonstrate that FCPC JSUTMACH complies with the conditions and formalities of the Ecuadorian regulatory framework to enjoy the exemption tax right; Thus, a qualitative, analytical, and interdisciplinary investigation is carried out to demonstrate compliance through clear and objective tests. The objective is: To determine the competencies of the supplementary retirement fund of the UTMACH through a deductive analysis to determine if it meets the conditions to benefit from the tax exemptions of non-profit companies. A descriptive methodology is applied, with a qualitative paradigm, using survey and content analysis as instruments, taking as a sample the accounting records for 2019, the 2020 Internal Revenue Service (SRI) tax return, and a set of laws relevant to the FCPC in tax matters. The main results are to determine the criteria and conditions that FCPC JSUTMACH must meet to be a beneficiary of the exemption, describe the articles, laws, and tests that validate both technical and legal requirements, its economic performance was analyzed, and expert opinions were collected in the operation of the fund from the tax perspective to support the findings in full.