Efectos de la ley Orgánica de simplificación y progresividad tributaria en la distribución de dividendos a favor de sociedades y personas naturales residentes nacionales en el Ecuador en empresas constructoras ubicadas en el Distrito Metropolitano de Quito (D.M.Q) en el sector de la Iñaquito

Abstract

The objective of this academic article is to find out what are the effects that the Organic Law of Tax Simplification and Progressivity has had on the distribution of dividends in favor of companies and individuals residing in Ecuador, as was its application in the fiscal period 2020, in order to understand what were the implications for investors who received dividends after the application of the law, when determining the new way of distributing dividends and what impacts it had and in the manner of its calculation, payment and respective withholding in the construction sector. This academic article has been based on the current tax regulations regarding dividends, the method used to collect the information was the survey, which were applied to investing companies and natural persons who received dividends from companies. construction companies located in the Iñaquito sector, financial information was also taken from the portal of the Superintendency of Companies to be able to measure the impact of the application of the regulations, through this it was evidenced that the application of the new regulations regarding dividends, for foreign investors it was a direct, economic and significant impact, since they went from being considered exempt to having a tax base, which meant paying taxes and consequently discouraging investment, for companies there was no impact before and after the reform are exempt, but not for natural persons residing in the country for those which this meant an important tax benefit, which allowed boosting national investment.