El Tratamiento Contable y los Efectos Financieros y Fiscales de los Arrendamientos
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Abstract
En Costa Rica el mercado de los arrendamientos esuno de los sectores que durante los últimos años hamostrado mayor consolidación y crecimiento y cuyoimpacto ha sido sumamente significativo tanto sobrela posición financiera, resultado de operación y flujosde efectivo de los arrendadores y arrendatarios, comosobre los montos que éstos pagan por concepto deimpuesto sobre la renta.
El presente estudio muestra una síntesis de la formaen la cual operan los contratos de arrendamiento, decuáles son los criterios contables para su diferenciaciónen financieros y operativos y consecuentemente decuál es el tratamiento contable que los arrendadoresy arrendatarios deben darle en sus estados financierospara cumplir con la NIC 17 “Arrendamientos”, la cualrige los criterios de registro, valuación, presentación yrevelación en esta materia. Finalmente se hace énfasisacerca de las consecuencias que los convenios dearrendamiento usualmente tienen sobre las decisioneseconómicas y estratégicas que toman tanto arrendadorescomo arrendatarios.
ABSTRACT
In Costa Rica the rentals market is one of thesectors that during the last years have shown greatergrowth and consolidation and whose impact has beenextremely significant not only on the financial position,operation results and cash flow of landlords and renters,and on the amounts they pay for income tax.
This study presents a synthesis on the way in whichrental contracts operate, which is the accountingcriterion for its differentiation in financial andoperational costs and as a consequence which is theaccounting treatment that renter and tenants mustgive them in their financial statements to fulfil 17 NIC“Rentals”, which governs the criterion of registration,valuation, presentation and disclosure in this matter.Finally, emphasis is made about the consequences thatrental agreements usually have on the economic andstrategic decisions that both renter and tenants make.
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