Análisis de los dividendos como ingresos gravados para personas naturales

Abstract

In the Ecuadorian Tax Regime until 2009 dividends were considered exempt income, but from 2010 to become part of the taxable income for individuals who participate in the profits that companies get from their economic activities. Because of this change, this project concerns about "Analysis of the dividends income for natural individuals", the main objective is to establish the treatment to be given to them according to the tax regulations.

Our thesis is comprised of the following chapters: Chapter I deals with the theoretical framework, in Chapter II performed the practical application through illustrative cases, Chapter III will discuss the collection of dividends in Cuenca canton and Chapter IV will issue conclusions and recommendations after finishing the preparation of the thesis.

In this work we try to resolve some doubts about this topic because the people do not have enough information about the issue of dividends and also serve as support material for students and teachers.