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Income tax is one of the most relevant taxes in tax collection. This tax affects the results and equity of companies, since some accounting items, regulated by the International Financial Reporting Standards (IFRS), present differences with their tax treatment, which generates deferred income tax. This study evaluates and quantifies how this tax influences the companies' equity. The methodology used is quantitative and descriptive, determining the historical amounts of deferred income tax in the equity of the companies analyzed. The sample includes 186 companies that reported their financial information to the Superintendencia del Mercado de Valores (SMV) during the period 2017-2021. The results obtained show that deferred income tax generated a decrease in equity of between 5.97% and 7.20% in the companies supervised by the SMV. It is concluded that, in the period 2017 - 2021, deferred income tax had a negative effect on the equity of the entities studied.
