Planeación tributaria con el fin de minimizar el impacto de la reforma tributaria en el impuesto de renta y complementarios en “la empresa” para el año 2019

Abstract

Tax planning in these times of globalization and changes continues for the reforms taxes have become an indispensable tool for any company as it guarantees the success of the company's sustainability against the requirements of the obligations and Comply with the state in fiscal matters, for this reason, have an adequate Planning of information and the consequences that will have repercussions in the company and in the case of being necessary to change or improve. For this work, several scenarios will be analyzed from the accounting, legal and fiscal point of view. they present themselves in the company and on the basis of these analyzes raise and propose a tax planning That allows mitigate the tax impact of the recent law 1819 of 2016 where they will be changes for the hotel sector that is directly related to the income tax and complementary taxes, It is also intended to analyze the impact of the rule on cash flow and if the company It has enough resources to assume them.