Efectos del art. 15 (Ingresos de Actividades Agropecuarias) de la ley orgánica de simplificación y progresividad tributaria en empresas agropecuarias dedicadas a actividades avícolas ubicadas en el Distrito Metropolitano de Quito en el año 2020.

Abstract

This research aims to identify the effects that Article 15 (Income from Agricultural Activities) of the Tax Simplification and Progressivity Law will have on agricultural companies engaged in poultry activities in the Metropolitan District of Quito. In which it is established that the Single Agricultural Income Tax, which can only be used by those companies engaged in agricultural activities which market and produce goods in their natural form. This article has been supported with the help of descriptive and explanatory research applied to a sample of 14 companies engaged in poultry farming in the city of Quito. The results obtained show that 100% of the companies are aware of the creation of the Single Agricultural Income Tax, however 79.6% of the companies analyzed apply the Single Agricultural Income Tax because when compared with other alternatives they would pay a lower tax This must be included that the tax calculation of this tax tends to be manageable compared to the General Regime; poultry companies with income of less than $ 20,000 dollars may request a refund of their withholdings. When their income exceeds $ 300,000.00 dollars, these companies must pay on the excess fraction, which increases the value of the tax payable. And in the event that these companies had an accounting loss according to this system, they would have to cancel an item based on income, this would not occur under the calculation of the General Regime.