Análisis comparativo de las últimas reformas tributarias aplicables a la deducción de los gastos personales y su impacto en la determinación de la base imponible del impuesto a la renta de personas naturales en relación de dependencia en el Distrito Metropolitano de Quito, periodo 2022 – 2023

Abstract

This study comparatively analyzes tax reforms in Ecuador, focusing on the impact of the deduction of personal expenses and the determination of the taxable base of income tax for natural persons in dependent employment in the city of Quito during the period 2022-2023. To this end, the following were examined: The Organic Law of Tax Simplification and Progressivity (2021), The Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 Pandemic (2022), and The Organic Law for Strengthening Family Economy (2023). The research reveals significant changes in the limits and criteria for the deduction of personal expenses, which initially reduced the taxpayer's taxable base. Subsequently, personal expenses and the amount of gross income of natural persons were the criteria for accessing a reduction in the amount of tax owed under the concept of a tax credit. Currently, natural persons can access a tax reduction for personal expenses based on their family dependents. The research highlights the variable impact that the reforms have had on the tax burden of taxpayers and identifies challenges in understanding and applying the new regulations, as well as the importance of effective communication on the correct use of personal expenses. The study concludes with recommendations to improve tax culture and optimize the use of deductions for personal expenses.