Patrocinio deportivo y su incidencia en el impuesto a la renta en los Grandes Contribuyentes en la Provincia de Pichincha.

Abstract

The purpose of the implementation of sports sponsorship is to examine how the tax incentives established in Ecuadorian legislation influence companies involved in sports sponsorship activities, with a particular emphasis on large taxpayers in the province of . Pichincha through 2024. A qualitative approach, with descriptive and exploratory characteristics, was used through a structured survey of representatives of companies that sponsor sports. The findings revealed that a high percentage of companies (96%) have entered this activity, especially in the last three years, which supports its growing use as a tool to improve brand positioning, visibility, and corporate social responsibility. However, although there is interest from the business sector, it was found that the tax benefit, that is, the additional 150% deduction of expenses related to sports sponsorship in Income Tax, is not fully understood or taken advantage of by all organizations. Only 26% of the surveyed companies indicated that they have fully utilized this deduction, while some have only done so partially or lack knowledge about its correct use. Significant challenges were also identified, such as the complexity of documentation, ambiguous regulations, and a lack of specialized accounting or tax advice, which have hindered effective access to this benefit. Additionally, it was observed that most companies have made moderate investments in sports sponsorship, and although 63% reported seeing a reduction in their tax burden, in many cases it was minimal. Despite the difficulties, 48% of companies expressed a desire to continue implementing this strategy in the future, suggesting an opportunity for development provided that information, training, and institutional support mechanisms are strengthened. Sponsorship offers a tangible opportunity for both companies and the country's sporting progress, provided that technical barriers are overcome and a more accessible and efficient regulatory environment is fostered.