Programa de carbono neutral y su incidencia en el impuesto a la renta en las empresas de la provincia de Pichincha durante el año 2022

Abstract

The impact of carbon on the environment and the economy has prompted tax incentives to encourage sustainable practices such as the additional 100% deduction for eco-environmental assets. This reinforces the commitment to sustainable and responsible economic development. The work describes the application of this incentive in companies, thus the company Industrial Danec S.A. took advantage of a deduction of USD 158K, which resulted in a decrease of USD 39.50K in the income tax incurred, according to data reported to the Superintendence of Companies. Enchapes Decorativos S.A. Endesa obtained a deduction of USD 550K in forestry equipment, reducing its income tax by USD 137K. Sigmaplast S.A. applied a deduction of USD 559K in eco-environmental assets, reducing its income tax by USD 139.74K. Tinflex S.A. benefited from a deduction of USD 440K, which resulted in a reduction of the income tax incurred of USD 110K. Finally, Pronaca C.A. used a deduction of USD 1,360K in eco-environmental assets, reducing its tax by USD 340K. These tax incentives, aimed at promoting in each case, the omission of the special deduction would have significantly increased the taxes incurred. In each case, the omission of the special deduction would have significantly increased the taxes incurred. The procedure for calculating the impact of these deductions was consistent among the companies mentioned, comparing the values reported with and without the additional deduction. The results of the reduction of the income tax incurred by 3.94% equivalent to USD $766.75 were discussed, in addition to the significant benefit for these companies. This analysis highlights the importance of tax policies in Ecuador to promote sustainability, although it also highlights the reduction in tax revenue that such incentives may imply.