Ventajas y desventajas de la aplicación de los art. (9 y 39.2) de la nueva reforma de ley de simplificación y progresividad tributaria, referente al cambio de distribución y capitalización de dividendos del año fiscal 2020 en constructoras en el sector de Sangolquí cantón Rumiñahui.

Abstract

The present academic research studies the new reforms of articles 9 and 39.2 of the Tax Simplification and Progressivity Law, Law that mainly focuses on the changes to the tax regime for the application in the distribution of dividends for the fiscal year 2020, in order to establish the advantages and disadvantages that these reforms produce at the time of payment and withholding of income tax for dividends in the construction sector. The research was developed based on the study of the legal and tax regulations of the dividends in force and the analysis of the field information obtained through the techniques applied, from which it is clear that there is a considerable acceptance of the new reforms for the accounting and tax treatment of dividends in the construction sector, which simplifies the process of calculating the withholding, depending on whether the beneficial owner is an individual or a legal entity. At the end of the study, the impact generated by the reforms applied in the construction sector at the time of distributing dividends through its corresponding regulations was evidenced, considering that the companies had economic affectations due to the COVID19 pandemic in the year 2020.