Incidencia tributaria de los activos fijos con la nueva reforma tributaria

Abstract

The present study article, whose main objective is to carry out an analysis of the main tax aspects of the convergence process of IFRS, and the new tax reform according to law 1819 of December 2016; identifying the tax and financial incidents of depreciation, deferred tax and accounting tax. Using as a research technique the revision of the new useful lives according to the depreciated asset. The process was developed based on the selection of cases of depreciation, including the use of the straight line method; We will also analyze the fiscal and financial implications since the new regulations allow higher depreciations, but tax cannot be deducted because Article 137 of the Tax Statute there are limitations to the tax deduction. Presenting differences, which must be carried to the deferred tax; It is concluded that the depreciation of fixed assets must be carried out once the method that is most convenient for the company being analyzed is analyzed.