Efectos de la resolución nro. NAC-DGERCGC21-00000040 referida a establecer las normas para aplicación de la tarifa de cero por ciento (0%) del Impuesto a la Salida de Divisas (ISD) a las transferencias, envíos o traslados de divisas conforme lo dispuesto en el decreto ejecutivo nro. 182, en las empresas de aerolíneas extranjeras en el sector norte del Distrito Metropolitano de Quito, parroquia Iñaquito, en el año 2021.

Abstract

The Currency Remittance Tax that taxes transfers, shipments or transfers of foreign currency abroad, as on October 2021 underwent significant changes regarding the reduction of the rate from five percent (5%) to zero percent (0%) for foreign airlines established in Ecuador authorized to operate passenger air flights with predetermined itineraries and schedules, therefore this research work seeks to identify the tax and economic effects derived from the application of Resolution Num. NAC-DGERCGC21-00000040; as well as, to determine the level of knowledge that this business sector has about the tax procedures that must be carried out to report tax exempt operations and for the reversal of undue payments made for this concept. In order to meet the objectives of the research, the relevant points of the legal and normative basis that regulates the ISD rebate were described, and information was gathered on the reversal processes in case of undue payments of the tax. Descriptive research was applied to know the acceptance and application of the new regulation by the foreign airline companies, through the analytical-synthetic method a documentary analysis of the regulation for the application of Resolution Num. NAC-DGERCGC21-00000040 was carried out; at the same time, through the survey technique the effects of the application of said resolution were identified. The results of the research conclude that foreign airlines in the northern sector of the Metropolitan District of Quito, Iñaquito parish, are aware of the tax procedures they must follow to apply the Resolution and it is determined that the reduction of the Currency Remittance Tax rate to zero percent (0%) provides great benefits to this economic sector, which are reflected in the reduction of the tax burden, in the increase of its liquidity and in the possibility of increasing investment in assets to increase the frequencies of foreign airlines.