Análisis de los efectos contables, financieros y tributarios derivados de la escisión de la compañía corporación Sietealnueve S.A., y constitución de las compañías inmobiliaria Logide S.A., e Inversiones Zulu S.A., periodo 2018

Abstract

The current integrating project aims to identify the countable, financial and fiscal effects derived from the division of the company ‘Corporación Sietealnueve S.A.’ and the establishment of the companies ‘Inmobiliaria Logide S.A.’ and ‘Inversiones Zulu S.A.’ The research used a mix approach, quantitative and qualitative, prevailing the last one since a case study was analyzed. In its first pages, the integrating project addresses the applicable regulation during all the stages of the division process to verify its fulfillment. Furthermore, occurred changes regarding financial, countable, fiscal and even corporate aspects are analyzed. These will serve as a methodological guide to interested users in applying this corporate figure, avoiding time inconveniences regarding the demanded requirements by the control bodies. Finally, conclusions and recommendations concerning the topic are issued.