Publicación:

Comparación del tratamiento de los dividendos o participaciones antes y después de la reforma tributaria en el sector de las tic

Resumen

The Law 1819 of 2016 brought several tax changes in different accounting treatments, including in the share or dividend. Like the recent rule, there are several fears on the part of businessmen, who previously did not consider the dividends or participations for the declaration of income, being especially susceptible to the issue of the companies of the Information and Communication Technologies sector, for the purpose of this document is to compare the treatment of dividends or participations 2016 and 2017 in companies in the ICT sector of Villavicencio. The advanced study was carried out through a mixed approach research (quantitative and qualitative), supported by the type of case study investigation, since to make an example of the comparison a hypothetical case was developed (Company of the ICT sector) . In addition, a survey was applied to personnel responsible for the accounting of the organizations in the sector under study. The results obtained allow us to identify the accounting or tax processes of companies in the ICT sector for the treatment of dividends or participations, before and after the tax reform. Likewise, the level of knowledge held by those responsible for the accounting of the companies was determined, finding flaws in the update on the subject. Finally, the differences in dividends or participations between the criteria established in the tax reform of Law 1819 of 2016 and the previous law were established.