Planeación tributaria impuesto de renta y complementarios de la empresa Activos Productivos SAS año 2019 – tributación en contratos de usufructo

Abstract

The case study was carried out for the company Activos Productivos SAS, with the proposal of giving a tax planning proposal against income tax and complementary taking into account its special condition, the quality consisting of the delivery of goods through usufruct by its shareholders within the constitution of the company, the foregoing creates uncertainty to the corporate governance of the organization and the tax auditor's office as to how these real estate assets should be declared in the tax for both the usufructuary and the owner knot. To meet the stated objective, the steps established by Leda Stott and Xosé Ramil will be used in 2014 for the development of case studies and José Orlando Mera in 2012 to carry out tax planning, which allowed for a broad approach to the company and its financial and tax information, in addition to providing guidelines to develop a proposal for proper tax planning.

Finally, the necessary projections are made and as a final result the income tax and complementary tax projection for the taxable year 2019 is obtained, basing the previous study on the analyzed information and through the regulations and doctrine issued by the tax and customs management national DIAN, specifically in the concept 070314 of September 29, 2005, where it clarifies how the fiscal management of the goods delivered in usufruct should be, both for shareholders or proprietary nodes and for the company in this case the usufructuary.