Publicación:

Beneficios otorgados en el impuesto al patrimonio a partir de la ley 1943 del 2018 en los aspectos financieros y productivos de la empresa reforestadora del Sinú s.c. de la ciudad de Montería, Córdoba

Resumen

The present grade work consisted of a study on the estate tax defined by means of Law 1943 of 2018 or Financing Law, which establishes a new version of the estate tax that will have to be settled and paid between 2019 and 2021 those taxpayers expressly mentioned in article 292-2 of the tax statute, in order to analyze the benefits that legal entities of national and foreign order may have that are not obliged to comply with the tax defined in the Financing Law, as they declare rent in the country, as it happens with the company Reforestadora del Sinú SC of the city of Montería. The main objective of this study was determine the tax benefits following the financing law granted to a foreign company in the pre-operational stage of the forestry sector: case study, Reforestadora del Sinú S.C. The study of qualitative approach and investigative type case study, used qualitative techniques in the analysis of information on the subject related to the context of the reality of the company, through interviews and documentary review to identify the main concepts that determine the benefits of financial and productive type of a legal entity that operates in the reforestal area and is in the preproductive stage. Among the main conclusions of the study is that the main benefit of the new regulations on the tax on equity to the company Reforestadora del Sinú SC is of a financial nature, since stopping from its coffers around 2,400 million pesos For the period of validity of Law 1943 of 2018, it will not affect your cash flow, which at this stage of operation is null, since it does not obtain sales income. The above makes it clear that, in the event that the company had to settle and cancel the estate tax, it would surely be obliged to resort to internal or external financing. Keywords: Tax, equity, legal entity, financial benefit, Financing Law.