Impuesto a la Renta para Sociedades del Régimen Simplificado para Emprendedores (RIMPE): análisis comparativo y proyección años 2022-2024

Abstract

Taxation in Ecuador has been in constant change, in such a way that for this 2022 the Simplified Regime for Public Business and Entrepreneurs (SRPE) was created, the purpose of the article is to make it known that the Internal Revenue Service (IRS) is going to decrease its collection in accordance with its new formula for calculating Income Tax within the SRPE entrepreneurs. To carry out the projection, the information from the financial statements of the Superintendence of Companies, Securities and Insurance, in addition it was taken into account that their income should not exceed $300,000.00 dollars as requested by the SRPE Entrepreneur regime. As a result of the investigation, it was found that the collection according to the current regimes in 2019-2021 compared to that of 2022-2024, the IRS will decrease its collection by $19,668.82 dollars, this due to the change in the calculation of the tax caused to be cancelled. In conclusion, the collection that the IRS will have during the 2022-2024 periods will decrease by 29%, which benefits companies in the manufacturing sector.