Provisiones por desahucio y jubilación patronal su reconocimiento y medición contable y tributario
| Date | 01 September 2020 |
| Author |
Revista Arbitrada Interdisciplinaria KOINONIA
Año 2020. Vol V. N°4. Especial: Contabilidad
Hecho el depósito de Ley: FA2016000010
ISSN: 2542-3088
FUNDACIÓN KOINONIA (F.K). Santa Ana de Coro. Venezuela.
Marco Antonio Chacón-González; Verónica Paulina Moreno-Narváez; Jaime Fab ián Díaz-Córdova
34
http://dx.doi.org/10.35381/r.k.v5i4.938
Provisiones por desahucio y jubilación patronal su reconocimiento y medición
contable y tributario
Provisions for eviction and employer retirement, their recognition and accounting
and tax measurement
Marco Antonio Chacón-González
marco.chacon08@est.ucacue.edu.ec
Universidad Católica de Cuenca, Cuenca
Ecuador
https://orcid.org/0000-0002-6047-1256
Verónica Paulina Moreno-Narváez
veronica.moreno@ucacue.edu.ec
Universidad Católica de Cuenca, Cuenca
Ecuador
https://orcid.org/0000-0003-1517-6124
Jaime Fabián Díaz-Córdova
jfdiazc@psg.ucacue.edu.ec
Universidad Católica de Cuenca, Cuenca
Ecuador
https://orcid.org/0000-0002-5406-4160
Recibido: 01 de junio de 2020
Revisado: 20 de junio de 2020
Aprobado: 02 de septiembre de 2020
Publicado: 24 de septiembre de 2020
Revista Arbitrada Interdisciplinaria KOINONIA
Año 2020. Vol V. N°4. Especial: Contabilidad
Hecho el depósito de Ley: FA2016000010
ISSN: 2542-3088
FUNDACIÓN KOINONIA (F.K). Santa Ana de Coro. Venezuela.
Marco Antonio Chacón-González; Verónica Paulina Moreno-Narváez; Jaime Fab ián Díaz-Córdova
35
RESUMEN
El objetivo del presente estudio es diseñar una guía metodológica para el tratamiento
contable y tributario de las Provisiones por desahucio y jubilaciónpatronal su
reconocimiento y medición contable y tributario de beneficios laborales bajo NIIF para
PYMES de la provincia del Azuay para la determinación adecuada de la base tributaria.
tiene por carácter metodológico un tipo descriptivo. En Ecuador la normativa tributaria
aplicada para las provisiones por desahucio y jubilación patronal han cambiado en
reiteradas ocasiones, para los periodos fiscales 2018, 2019 y 2020 no son deducibles
de impuesto a la renta. Los impuestos diferidos generados por las provisiones de
jubilación patronal y desahucio se compensan en la declaración de impuesto a la renta
a las sociedades en los periodos fiscales que la empresa haya cancelado estos
beneficios, disminuyendo la base tributaria mediante la reversión de diferencias
temporarias, reduciendo el valor a pagar por impuesto a la renta.
Descriptores: Tributación; impuesto sobre la renta; gasto; derecho laboral; gestión de
personal. (Palabras tomadas del Tesauro UNESCO).
ABSTRACT
The objective of this study is to design a methodological guide for the accounting and
tax treatment of Provisions for eviction and employer retirement, their recognition and
accounting and tax measurement of labor benefits under IFRS for SMEs of the province
of Azuay for the adequate determination of the base tax. its methodological character is
a descriptive type. In Ecuador, the tax regulations applied to provisions for eviction and
employer retirement have changed repeatedly, for fiscal periods 2018, 2019 and 2020
they are not deductible from income tax. The deferred taxes generated by the provisions
for employer retirement and eviction are offset in the corporate income tax return in the
fiscal periods that the company has canceled these benefits, reducing the tax base by
reversing temporary differences, reducing the value to pay for income tax.
Descriptors: Taxation; income tax; expenditure; labour law; personnel management.
(Words taken from UNESCO Thesaurus).
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