Efectos al aplicar el art. 10 de la LORTI. - incremento neto de empleados, para la deducción del impuesto a la renta en las clínicas dedicadas al cuidado de la salud humana en el sector norte de la ciudad de Quito en el periodo 2019-2020 .

Abstract

This research deepens the analysis of deductions for net increase of employees contemplated within art. 10 of the L.O.R.T.I. for the decrease in the payment of income tax within the clinics dedicated to the care of human health in the northern sector of Quito and the financially caused effects of not making use of the tax incentives that are provided by the Tax administration, it is important know that due to the COVID 19 pandemic this tax incentive is one of the most important for the determination of the tax base since there was a constant movement of personnel in the health sector. This article aims to know if in the different operations there was hiring or dismissal of personnel within the payroll to identify if there was a net increase in personnel and if the tax base for the calculation of income tax with the respective deductions was correctly determined. Surveys were carried out on the administrative personnel in charge of the accounting area and therefore of the income tax declaration to identify if they are aware of the action that is accepted out in the different tax deductions, incentives and benefits to allow channeling an analysis of how it should be carry out a recognition of the items for the calculation of reduction by net increase of employees.