A subcapitalização e sua incidência tributária
DOI:
https://doi.org/10.17533/udea.rc.n83a07Palavras-chave:
Subcapitalização, BEPS, despesas financeiras, abordagens científicas, intragrupoResumo
Este artigo aborda o problema da subcapitalização como prática de elusão fiscal, é realizada uma análise comparativa internacional levando em consideração as regras estabelecidas na limitação da dedutibilidade das despesas financeiras. Uma dessas regras corresponde à inclusão de um índice fixo em relação ao lucro antes de juros, impostos, depreciação e amortização (EBITDA), cuja aplicação mostra como resultado quatro casos cobertos pela legislação tributária do Equador. No primeiro caso, toda a despesa financeira é dedutível, no segundo caso existem excedentes das despesas financeiras, pelo que só será dedutível até ao limite máximo permitido na regulamentação fiscal (20% do EBITDA), enquanto no terceiro e quarto casos, todas as despesas financeiras são consideradas não dedutíveis para efeitos de determinação do imposto de renda.
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