{"id":25327,"date":"2019-09-19T08:32:37","date_gmt":"2019-09-19T13:32:37","guid":{"rendered":"https:\/\/acl.com.ec\/?p=25327"},"modified":"2022-02-17T09:48:20","modified_gmt":"2022-02-17T14:48:20","slug":"normas-para-el-tratamiento-tributario-en-la-distribucion-de-dividendos","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/normas-para-el-tratamiento-tributario-en-la-distribucion-de-dividendos\/","title":{"rendered":"Normas para el tratamiento tributario en la distribuci\u00f3n de dividendos"},"content":{"rendered":"<h4><span style=\"color: #88a0ba;\">Normas para el tratamiento tributario en la distribuci\u00f3n de dividendos.<\/span><\/h4>\n<p class=\"direction-ltr align-justify para-style-body\"><span style=\"color: #000000;\">Mediante esta resolucio\u0301n <strong>se reemplazan<\/strong> las normas para el tratamiento tributario del impuesto a la renta sobre dividendos distribuidos que estaban vigentes desde julio de 2015 y se emiten unas nuevas normas que sean compatibles con los cambios introducidos por la <strong>Ley Orga\u0301nica de Fomento Productivo y su Reglamento<\/strong>, entre los cuales se\u00a0 destaca:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Se elimina el concepto de <strong>\u201cparai\u0301so fiscal, jurisdiccio\u0301n de menor imposicio\u0301n o re\u0301gimen fiscal preferente\u201d<\/strong> dentro de los contribuyentes sujetos a retencio\u0301n de impuesto a la renta por dividendos y en su lugar se agrega a las entidades que hayan incumplido el deber de informar su composicio\u0301n societaria.<\/span><\/li>\n<li><span style=\"color: #000000;\">Dentro de los conceptos que no sera\u0301n susceptibles de retencio\u0301n se agregan dos nuevos conceptos: las utilidades que se capitalicen y las utilidades, rendimientos o beneficios netos a favor de accionistas de sociedades, cuotahabientes de fondos colectivos o inversionistas de valores provenientes de fideicomisos de titularizacio\u0301n cuya actividad econo\u0301mica exclusiva sea la inversio\u0301n en inmuebles.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Resolucio\u0301n No. NAC-DGERCGC19-00000043 emitida por el Servicio de Rentas Internas, publicada en el Registro Oficial Suplemento 1 No 31 del di\u0301a martes 3 de septiembre de 2019.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"http:\/\/bit.ly\/2lXyjg5\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #88a0ba;\">Descarga aqu\u00ed<\/span><\/strong><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Normas para el tratamiento tributario en la distribuci\u00f3n de dividendos. Mediante esta resolucio\u0301n se reemplazan las normas para el tratamiento tributario del impuesto a la renta sobre dividendos distribuidos que estaban vigentes desde julio de 2015 y se emiten unas nuevas normas que sean compatibles con los cambios introducidos por la Ley Orga\u0301nica de Fomento [&hellip;]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[15],"tags":[],"class_list":["post-25327","post","type-post","status-publish","format-standard","hentry","category-societario"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=25327"}],"version-history":[{"count":1,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25327\/revisions"}],"predecessor-version":[{"id":31687,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25327\/revisions\/31687"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=25327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=25327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=25327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}