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Compliance audits
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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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International tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
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Tax compliance
Business Tax
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Individual taxes
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Estate and succession planning
Estate and succession planning
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Global mobility services
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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Sales and use tax and indirect taxes
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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Business consulting
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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Transactions are significant events in the life of a business – a successful deal that can have a lasting impact on the future shape of the organizations involved. Because the stakes are high for both buyers and sellers, experience, determination and pragmatism are required to bring deals safely through to conclusion.
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Globalization and company growth ambitions are driving an increase in M&A activity worldwide as businesses look to establish a footprint in countries beyond their own. Even within their own regions, many businesses feel the pressure to acquire in order to establish a strategic presence in new markets, such as those being created by rapid technological innovation.
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Valuations
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Recovery and reorganization
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
Contribución Básica Alterna
Isabel Hernández Campins, CPA, Socia de Contribuciones, Kevane Grant Thornton LLP
La Contribución Básica Alterna puede ser una contribución adicional con la que a veces no contamos al entrar en ciertas transacciones. Es importante tomarla en consideración antes de hacer una inversión o planificar el impacto contributivo de un negocio propio.
Algunos se preguntarán y ¿qué es la contribución básica alterna? Esta contribución se determina en un cómputo paralelo al de contribución regular, pero eliminando el beneficio de tasas contributivas preferenciales y de varias deducciones y exenciones. Una vez eliminados estos beneficios, se calcula la contribución a la tasa que aplique según la cantidad de ingreso neto sujeto a contribución básica alterna. Si esta partida está entre $150,000 y $200,000 la tasa aplicable es 10%, si la cantidad está entre $200,000 y $300,000 se le aplica la tasa de 15% al total y si la cantidad sujeta a la contribución básica alterna excede de $300,000 se le aplica la tasa de 24% al total. Luego, esta contribución se compara con la contribución regular y se paga la mayor de las dos. Este cálculo se detalla en el Anejo O de la planilla de individuos.
Las partidas de ajuste más comunes para calcular el ingreso sujeto a contribución básica alterna están detalladas en la Determinación Administrativa 12-08 (“DA 12-08”)y en general se pueden resumir de la siguiente manera: todo costo de una industria o negocio que no se considere un costo directo imprescindible.
Si usted utiliza los anejos de negocio propio, como el Anejo K, M o N, las partidas presentadas en la Parte III B se convertirán en un ajuste para el cómputo de la contribución básica alterna. La DA 12-08 establece que los siguientes gastos nunca se considerarán costos directos imprescindibles y por lo tanto serán ajustes en el cómputo de CBA:
- gastos de viaje, comidas y entretenimiento
- gastos de representación o relaciones públicas; y
- gastos de cabildeo
De igual forma, cuando estas partidas se tomen como deducción en una entidad conducto, se convertirán en un ajuste para propósitos de la contribución básica alterna, el cual debe reportarse en la página 1 de la planilla de la entidad conducto y en las respectivas informativas de cada socio o accionista de la entidad. El socio o accionista de la entidad conducto está obligado a incluir dicha partida de ajuste en el Anejo O de su planilla personal. Las informativas de entidades conducto serán radicadas electrónicamente con el Departamento de Hacienda. Debe prestar mucha atención a la partida de ajustes a la contibución básica alterna para evitar una notificación en caso de que olvide incluir el ajuste en su planilla.
Además de los ajustes por deducciones, se toma en consideración otro ajuste por partidas de ingreso exento o excluído presentadas en el Anejo IE. Estas partidas incluyen ciertos intereses y dividendos sujetos a CBA reportados en el Formulario 480.6D, beneficios de desempleo, porción exenta de anualidades o pensiones y renta de zona histórica entre otros. También es importante recalcar que el ingreso neto sujeto a contribución básica alterna incluye las ganancias de capital que tributan a una tasa preferencial.
Una vez hechos los ajustes mencionados, se determina la cantidad de ingreso neto sujeto a contribución básica alterna. Si esta cantidad es menor de $150,000 usted no está sujeto a CBA, si es mayor debe continuar con el cálculo según explicado arriba y detallado en el Anejo O.
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![Isabel Hernández]()
Isabel Hernández Mrs. Hernández is a tax partner and IBC Director with over twenty-five years of experience in public accounting.View Profile
