Planeación tributaria de los distintos escenarios a los que puede pertenecer el contribuyente José Antonio León Díaz para aplicar a partir del año 2019

Abstract

The present study case was does with the purpose of know the current tax situation of the taxpayer José Antonio León Díaz and analyze the scenarios possible in which he can see immersed, since, three years ago left to belong to the simplified regime for amount of his annual income and maybe he for his ignorance or disinterest was not made the change when should. In these scenarios will be presented a comparation with the obligations, penalties and limitations what have each regime with the purpose of know what situation is the more benefits. The improvement in this case study is based in the steps of the methodology of the author Alexander Romero, it is focus on the knowledge of the taxpayer environment, the actual situation, tax burden impact analysis and net income of taxpayer, for this must make a tax planning allowing for identify planned figures and planned fines, have to similiar to the reality through extend view. Reflecting, results surprising for the taxpayer José Antonio León Díaz; concluded that the present situation go through is sufficient complex, the consequence (penalty) the harm economically, and to make the comparative with the load tax that acquired by belong to Common Regime it is clear that be not responsible nor the 10% of the penalty that would have to assume in case of a citation, for this, give someone recommendation that the will help to take care of a situation.