{"id":25407,"date":"2019-10-11T11:53:34","date_gmt":"2019-10-11T16:53:34","guid":{"rendered":"https:\/\/acl.com.ec\/?p=25407"},"modified":"2022-02-17T09:51:48","modified_gmt":"2022-02-17T14:51:48","slug":"servicios-artisticos-y-culturales-gravados-con-tarifa-0-de-iva","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/servicios-artisticos-y-culturales-gravados-con-tarifa-0-de-iva\/","title":{"rendered":"Servicios art\u00edsticos y culturales gravados con tarifa 0% de IVA"},"content":{"rendered":"

Servicios art\u00edsticos y culturales gravados con tarifa 0% de IVA.<\/span><\/h1>\n

Quito, Ecuador<\/strong><\/p>\n

Circular No. NAC-DGECCGC19-00000004 emitida por el Servicio de Rentas Internas,\u00a0publicada en el Registro Oficial Suplemento 1 No 47 del d\u00eda mi\u00e9rcoles 25 de septiembre de 2019.<\/span><\/p>\n

Para aplicar la tarifa de cero por ciento de Impuesto al Valor Agregado, los prestadores de los servicios\u00a0 deber\u00e1n estar obligatoriamente registrados en el Registro \u00danico de Contribuyentes (RUC)<\/strong>\u00a0bajo la actividad econ\u00f3mica relacionada con dichos servicios y cumplir con los dem\u00e1s requisitos y condiciones que para el efecto se establezcan mediante resoluci\u00f3n del Servicio de Rentas Internas.<\/span><\/p>\n

(La circular aclara que la misma rige desde el 1 de septiembre de 2019).<\/span><\/p>\n

Para aplicar la tarifa 0% de IVA, los servicios art\u00edsticos y culturales prestados deber\u00e1n enmarcarse, en su sustancia econ\u00f3mica, dentro del alcance de los 10 servicios contemplados en el Decreto Ejecutivo No. 829 (RO-S No. 13 del 7-ago-2019),<\/strong> para lo cual el SRI y el Ministerio de Cultura y Patrimonio, conjuntamente, a trav\u00e9s de esta circular han conceptualizado y detallado el alcance de cada uno de ellos y se indica que en ning\u00fan caso se entender\u00e1n como actividades art\u00edsticas o culturales, aquellas relacionadas con actividades deportivas, religiosas, pol\u00edticas, acad\u00e9micas y otras no vinculadas directamente con el arte y la cultura.<\/span><\/p>\n

Adem\u00e1s, el Ministerio de Cultura y Patrimonio y el SRI Internas han puesto a disposici\u00f3n de la ciudadan\u00eda el cat\u00e1logo que contiene los c\u00f3digos de las actividades econ\u00f3micas relacionadas, conforme al Clasificador Industrial Internacional \u00danico, sobre las que aplicar\u00e1 la tarifa 0% de IVA. Este cat\u00e1logo se encuentra disponible en las p\u00e1ginas web de ambas instituciones: www.culturaypatrimonio.gob.ec y www.sri.gob.ec.<\/span><\/p>\n

Ante cualquier duda, \u00a1Comun\u00edcate con nosotros<\/strong>!<\/a><\/span><\/h4>","protected":false},"excerpt":{"rendered":"

Servicios art\u00edsticos y culturales gravados con tarifa 0% de IVA. Quito, Ecuador Circular No. NAC-DGECCGC19-00000004 emitida por el Servicio de Rentas Internas,\u00a0publicada en el Registro Oficial Suplemento 1 No 47 del d\u00eda mi\u00e9rcoles 25 de septiembre de 2019. Para aplicar la tarifa de cero por ciento de Impuesto al Valor Agregado, los prestadores de los […]<\/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":[20],"tags":[],"class_list":["post-25407","post","type-post","status-publish","format-standard","hentry","category-tributario"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25407","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=25407"}],"version-history":[{"count":1,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25407\/revisions"}],"predecessor-version":[{"id":31691,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25407\/revisions\/31691"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=25407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=25407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=25407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}