Efectos en el procesamiento de información para el reporte de beneficiarios finales y de composición societaria (REBEFICS) en las sociedades prestadoras de servicios profesionales de la ciudad de Quito en el año 2024

Abstract

The main objective of this research is to determine the effects they have on the information process in the Report of Final Beneficiaries and Corporate Composition (REBEFICS) for companies that provide professional services in the city of Quito during the year 2024. Analyze the impact of the administrative burden of the rejection of legislation and action; and distinguish between fiscal and economic risks arising from violations or errors in the report. The method used was a mixed approach using high-quality quantitative and quantitative tools, such as structured research for active professional communities. The results show that a significant portion of these organizations are not fully known to repeat rebels, and many have difficulty correcting the ultimate recipients, especially in complex corporate structures or foreign involvement. In terms of administrative burden, it has been observed that compliance with REBIT has forced several companies to make internal adjustments, redistribute resources and recruit external advice. It has affected its operation and left other main activities. In addition, most people have to give significant financial resources to meet the requirements that show that the influence of the rebels exceeds the documentary and has a direct impact on business. Finally, significant fiscal and financial risk was identified, such as income tax, financial penalty, and loss of tax subsidies, which are perceived as a real threat to respondents. However, the uncertainty of special sanctions exacerbates the risk of exposure. In this regard, it is advisable to strengthen training, improve internal control systems and require more institutional support from SRI.