TRATAMIENTO FISCAL DEL COSTO DE VENTAS DE MERCANCÍAS DONADAS POR PERSONAS FÍSICAS Y APORTADAS A UNA SOCIEDAD MERCANTIL
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Article 25 of the Income Tax Law refers to the cost of sales as part of the authorized deductions. The cost is deducted in the year in which the income deriving from the sale of the assets in question is accumulated (Pérez and Fol, 2015). A fundamental aspect in the donations of merchandise, is the tax deductibility, What happens when a moral person wants to deduct the cost of sales, if the merchandise that was sold, was provided as capital in kind by an individual, who in turn Did you receive this merchandise for a donation? Is there the cost of the sold? Based on what the deduction will be calculated?