Alternativas de optimización tributaria que contribuyan al mejoramiento financiero en Centrales Eléctricas de Norte De Santander S.A E.S.P.

Abstract

Companies for their activity and growth require injection of Capital, which can be financed by contributions from partners or shareholders, other entities acquire capital through third parties, that is, with loans to financial institutions, which leads these companies to resort to a financial expense such as the payment of interest. Due to the high level of indebtedness that financial companies have, a subcapitalization rule was implemented that has a limit to discount the financial interests that are acquired through the debts acquired from financial institutions. Therefore they can only discount the result of multiplying three times the liquid assets of the companies. What is required is to capitalize the companies to obtain an increase in the social capital of the same entities. What is required is to incentivize the financing of companies with capital instead of debt, thus promoting the solidity and liquidity of companies’ visits third parties and limiting the tax cost of the deduction for interest payments.