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Financial statements audits
Financial statement audits
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Compliance audits
Compliance audits
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Compilations and reviews
Compilations and audit
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Agreed-upon procedures
Agreed-upon procedures
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Corporate and business tax
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
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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Forensic and investigative services
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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Fraud and investigations
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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Business risk services
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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Service organization reports
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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Transaction advisory services
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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Mergers and acquisitions
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
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.
Dependientes en la planilla 2017
CPA Alí Díaz
Requisitos y beneficios contributivos
El reclamar uno o más dependientes puede ayudarle a reducir su responsabilidad contributiva y ahorrarle una buena cantidad de dinero. Ante la esperanza de encontrar alivio a nuestra carga contributiva, solemos recordar todas aquellas personas que pensamos pudiéramos reconocer como nuestros dependientes. Pero, antes de comenzar nuestro listado, tomemos un momento para repasar los requisitos y los beneficios relacionados a nuestros dependientes.
¿Quién es un dependiente?
Un dependiente es aquel individuo que, para el año contributivo, cumpla con los requisitos de: sustento, edad e ingresos.
Para cumplir con el requisito de sustento, el contribuyente debe haber provisto más de la mitad (50%) del sustento de la persona a considerar como dependiente.
La edad del dependiente también es un factor determinante para cualificar como dependiente. El dependiente no debe haber cumplido veintiún (21) años de edad a menos que sea: el padre o madre del contribuyente ya que, en ese caso, deben tener 65 años o más de edad; una persona que sea ciega o tenga incapacidad mental o física; o una persona que no haya cumplido veintiséis (26) años al cierre del año natural y que durante el año sea considerado estudiante regular a nivel post-secundario en una institución universitaria o una institución técnico profesional.
El ingreso generado por el dependiente durante el año contributivo debe ser menor de $2,500. Cuando el dependiente es su hijo y es estudiante regular, el límite de ingreso bruto aumenta hasta $7,500, sin que el contribuyente pierda el derecho a reclamarlo como dependiente en su planilla.
En adición a los requisitos indicados anteriormente, el dependiente debe ser ciudadano americano o extranjero residente de Puerto Rico para fines contributivos. Además, aquellos dependientes que tengan 1 año o más de edad deberán tener un número de Seguro Social para poder reclamarlos en su planilla.
¿Cuánto es la exención por dependiente?
La exención permitida para el año contributivo 2017 es de $2,500 por dependiente, excepto padres divorciados con custodia compartida del dependiente, o padres casados radicando planillas por separado o radicando en conjunto pero utilizando anejo CO, a los cuales se le atribuye la mitad de la exención a cada padre ($1,250).
¿Necesita someter evidencias con su planilla?
No hace falta someter evidencias con la planilla. Sin embargo, los contribuyentes deben conservar aquellas evidencias que le permiten reclamar la exención por dependientes. Por ejemplo, el contribuyente que reclame como dependiente a un individuo bajo las excepciones de incapacidad o de estudiante post-secundario, debe conservar para sus récords las evidencias pertinentes.
Para más información puede acceder el Manual del Contribuyente 2018.
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![Ali Díaz]()
Ali Díaz Ali is a tax partner with over seventeen years of experience in public accounting.View Profile
