Efectos de la ley de fomento productivo artículo 35 numeral 4 referente a la ampliación del límite para la deducción adicional por concepto de capacitación técnica y mejora en la productividad del 1% al 5% de aquellos efectuados por concepto de sueldos y salarios en PYMES ubicadas en el sector de Calderón del DMQ en el periodo 2019-2021

Abstract

The importance of the SME sector, the generation of employment that they represent and their strengthening in the national economy are the reasons why in this research work we will focus on the SMEs of the Calderón sector. In addition, the development of this academic article is important, since it has been detected that there are no previous studies on the additional deduction for technical training in this sector. This work determines the effects of the Productive Promotion Law, in particular the extension of the limit for the additional deduction for technical training, on the economic-financial aspect of the SMEs located in the Calderón sector of the DMQ in the period 2019-2021. For the present topic a documentary and field research was applied, being of an exploratory, analytical and deductive type. On the other hand, it was determined that the sample is equal to the population. The main results of this research are: the increase in technical training expenses in the year following the approval of this extension (2019) and that most of the SMEs in Calderon take advantage of and correctly apply this deduction as established by law. Finally, among the main conclusions we have: decrease in income tax payments and reduction in production costs and time spent in the provision of services.