Resumen
Currently there is a tax benefit of a customs nature to encourage the export of national or nationalized products, which meet three substantial requirements: a) the import of inputs and the payment of 100% of customs duties, b) the incorporation of said inputs to the productive process carried out directly or indirectly by the beneficiary and c) the export of said goods, consigning code 13 in box 7.28 of the DAM; that is to say, the manifestation of will of the beneficiary to take advantage of said regime. However, said benefit is granted with the same flat return rate to all companies, without taking into account criteria such as: a) size of the companies, b) experience in the market and c) needs for tax incentives. For this reason, in this article a differentiated Drawback proposal is analyzed, establishing a higher return rate for micro and small companies, and a lower return rate for large companies, in strict application of the principle of vertical equality in tax matters, but in the opposite direction, greater benefits should be applied to taxpayers with less economic capacity and less benefits to taxpayers with greater economic capacity. Based on said proposal, it will be possible to grant greater tax incentives to micro and small exporters, with the purpose that said income, unaffected by income tax, be used to improve their competitive capacity in international markets and thus increase the export capacity of micro and small companies.