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Financial statements audits
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Compliance audits
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Compilations and audit
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Agreed-upon procedures
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Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
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Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
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Business Tax
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Individual taxes
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Estate and succession planning
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Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
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SUT/ VAT & indirect taxes
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Tax incentives program
Tax incentives program
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Transfer Pricing Study
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
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Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
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At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.
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The commercial landscape is changing fast. An ever more regulated environment means organizations today must adopt stringent governance and compliance processes. As business has become global, organizations need to adapt to deal with multi-jurisdictional investigations, litigation, and dispute resolution, address the threat of cyber-attack and at the same time protect the organization’s value.
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Dispute resolutions
Our independent experts are experienced in advising on civil and criminal matters involving contract breaches, partnership disputes, auditor negligence, shareholder disputes and company valuations, disputes for corporates, the public sector and individuals. We act in all forms of dispute resolution, including litigation, arbitration, and mediation.
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We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
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Internal audit
We work with our clients to assess their corporate level risk, identify areas of greatest risk and develop appropriate work plans and audit programs to mitigate these risks.
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As a service organization, you know how important it is to produce a report for your customers and their auditors that instills confidence and enhances their trust in your services. Grant Thornton Advisory professionals can help you determine which report(s) will satisfy your customers’ needs and provide relevant information to your customers and customers’ auditors that will be a business benefit to you.
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Valuations
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
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Recovery and reorganization
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
Un estudiante universitario ¿tiene la obligación de radicar una planilla de contribución sobre ingresos?
Hay muchas consideraciones relacionadas a las contribuciones sobre ingresos en el caso de estudiantes universitarios. A continuación contestaremos las preguntas más frecuentes.
I. El estudiante universitario que es menor de edad ¿tiene la obligación de radicar una planilla por el ingreso devengado?
Si el estudiante universitario no ha cumplido veintiún (21) años de edad y recibe ingresos por concepto de trabajo, entonces todo ingreso recibido por la prestación de un servicio deberá ser incluido como parte del ingreso bruto de éste y no en el de sus padres. El menor tendrá la obligación de rendir una planilla si su ingreso bruto excede de $5,000 y tendrá derecho a todas las deducciones provistas por ley que le sean aplicables. Por otra parte, los ingresos pasivos tales como: intereses, dividendos, donativos, premios y rifas, becas (siempre y cuando cumpla con lo mencionado arriba), entre otros, no formarán parte del ingreso bruto del menor. Por lo tanto, estos ingresos deberán ser informados en la planilla de los padres.
Si el menor recibe ingresos por servicios prestados y dicho ingreso bruto no excede de $2,500, los padres lo pueden reclamar como dependiente. No obstante, en caso de que el menor sea estudiante regular, dicho ingreso bruto no debe exceder de $7,500. Los padres no están obligados a incluir en su planilla de contribución sobre ingresos la cantidad devengada por el menor siempre y cuando no exceda $2,500 o $7,500 en caso de que sea estudiante regular.
II. El dinero de la beca ¿es tributable?
En Puerto Rico, la regla general es que todo ingreso es tributable, excepto aquel específicamente excluido por ley. El dinero recibido por una beca será exento, siempre y cuando el mismo sea utilizado para estudios conducentes a un grado académico, como un bachillerato, una maestría o un doctorado. Aquí se incluye el dinero utilizado para pagar la matrícula y/o libros. No obstante, si la beca cubre costos de hospedaje y/o comida, esa porción será tributable y deberá ser incluida como ingreso en la planilla del estudiante. En caso de que el estudiante sea un dependiente, dicho ingreso tributable deberá ser incluido en la planilla de contribución sobre ingresos de los padres.
III. Soy estudiante a tiempo completo y trabajé durante el 2016. ¿Mis padres pueden utilizarme como dependiente en su planilla?
Sí, siempre y cuando cumplas con los siguientes requisitos:
- Estudiante regular en una institución universitaria o técnico-profesional;
- Que no hayas cumplido 26 años al 31 de diciembre de 2016;
- Que no hayas recibido ingresos en exceso de $7,500 durante el 2016;
- Que tus padres te hayan provisto más de la mitad del sustento.
En el caso de padres separados o divorciados, la exención por dependiente la reclamará el padre que tenga la custodia del hijo. Sin embargo, en el caso de que ambos padres compartan la custodia del menor, la exención se dividirá por la mitad entre ambos padres bajo cuya custodia estuvo éste durante la mayor parte del año natural. El hijo deberá haber recibido más de la mitad del sustento de sus padres durante el año.
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Para más información cantacte a:
Jesús Gueits, CPA, Esq.
Tax Senior