Efectos de la aplicación del artículo 235 del COPCI y art. 10, numeral 7 de la IRTI modificado en agosto de 2018 referente a la deducción del 100% al impuesto a la renta adicional, por adquisición de maquinaria destinada a la implementación de mecanismo de producción más limpia dirigido a las medianas industrias ubicadas en el Distrito Metropolitano de Quito 2019-2020.

Abstract

In the Ecuadorian panorama it is established that the industrial sector is one of the economic, financial and tax sectors, with the greatest impacto n the market, for which reason, there is a constant affectation on the application with respect to the current regulations that the government sets both in accounting and tax treatment which are fundamental when acquiring machinery and equipment to generate cleaner production, on the other hand, improve the performance of industries with care for the environment. The continuous development of the activities carried out by médium-sized industries should focus on the planning and execution of activities at the operational, productive and administrative levels. On the other hand. The Organic Production Code has been modified in several incentives to motivate industries to conserve the environment with the use of machinery that contains a low environmental impact, in turn, apply Tax Incentives created to promote cleaner production. In this context, the methodological process of this work had two analyses, firstly the Benefits of the deduction of 100% of the additional Income Tax on the acquisition of machinery for the implementation of cleaner production mechanism were identified, followed by, a modification in August 2018 that allowed to analyze the problems that have the médium industries of the Metropolitan District of Quito in the careo f the Environment. The most relevant results focus on having a guide of correct application of the deduction in the accounting and tax treatment when accquiring machinery, equipment, technology by médium-sized industries in accordance with the careo f the Environment.