Análisis de la exoneración del impuesto a la renta en el sector financiero popular y solidario según artículo 139 de la Ley Orgánica de Economía Popular y Solidaria (LOEPS), para entidades que se encuentran ubicadas en el sector Centro Norte del distrito metropolitano de Quito en el año 2019.

Abstract

The purpose of the investigation is to analyze the income tax according to the effect caused by the reform of Art. 139 of the Organic Law of the Popular and Solidarity Economy in the entities located in the nort central sector of Metropolitan District of Quito (D.M.Q.), same that are welcomed in the Populay and Solidarity Financial System analyzing the effect the reforms would have for the use of tax benefits progressively until 2019. For this, an approach was made with the Saving and credit Cooperatives that are those that belong to the Financial System which are regulated by the Superintendence of Popular and Solidarity Economy (SEPS). Savings and credit Cooperatives are a growing source of financing for small and large companies, in addition to those sector that do not have the capacity to finance themselves in traditional Banking in Ecuador, These institutions seek the massification and expansion of services in order to guarantee quitable and transparent services in a democratic way. It would be understood that the reform seeks to incentivize this sector to reinvest in the same entity in order to obtain a reduction of percentage points of the income tax rate on the reinvested amount as loung as they are used to grant credits to the sector productive, including small, medium and large producers