{"id":26445,"date":"2020-07-28T08:47:44","date_gmt":"2020-07-28T13:47:44","guid":{"rendered":"https:\/\/acl.com.ec\/?p=26445"},"modified":"2020-07-28T08:47:44","modified_gmt":"2020-07-28T13:47:44","slug":"recaudacion-anticipada-del-impuesto-a-la-renta-2020-ecuador","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/recaudacion-anticipada-del-impuesto-a-la-renta-2020-ecuador\/","title":{"rendered":"RECAUDACION ANTICIPADA DEL IMPUESTO A LA RENTA 2020 ECUADOR"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

RECAUDACION ANTICIPADA DEL IMPUESTO A LA RENTA 2020<\/strong><\/span><\/h1>\n
Ecuador<\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26451″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Mediante decreto ejecutivo 1109 Se dispuso la recaudacion anticipada del impuesto a la renta con cargo al ejercicio fiscal 2020.<\/span><\/p>\n

NO est\u00e1n obligados a esta recaudaci\u00f3n anticipada los siguientes:<\/span><\/strong><\/p>\n

    \n
  • Quienes sean micro, peque\u00f1as o medianas empresas.<\/span><\/li>\n
  • Quienes cuya totalidad de ingresos del periodo 2020, est\u00e9n excentas del pago del impuesto a la renta.<\/span><\/li>\n
  • Quienes tengan su domicilio tributario principal en la provincia de Galapagos o su actividad corresponda a la operaci\u00f3n de l\u00edneas a\u00e9reas o al sector turismo o al sector agr\u00edcola \u00f3 sean exportadores de bienes o el 50% de sus ingresos corresponda a actividades de exportacion de bienes.<\/span><\/li>\n
  • Aquellos cuya actividad econ\u00f3mica corresponda al sector acu\u00edcola.<\/span><\/li>\n<\/ul>\n

    Estan obligados al pago de este anticipo personas naturales y sociedades que:<\/span><\/strong><\/p>\n

      \n
    • Obtengan ingresos gravados con impuesto a la renta, excepto aquellos que provengan del trabajo en relaci\u00f3n de dependencia.<\/span><\/li>\n
    • Quienes en 2019 hayan percibido ingresos igual o superior a $5.0000.000.<\/span><\/li>\n
    • Quienes obtuvieron utilidad contable durante el periodo de enero a junio de 2020, exluyendo ingresos y gastos del trabajo en relaci\u00f3n de dependencia.<\/span><\/li>\n<\/ul>\n

      [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26447″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb css_animation=\u00bbbounceIn\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

      El pago anticipado constituir\u00e1 cr\u00e9dito tributario para el impuesto a la renta y el pago deber\u00e1 ser efectuado hasta el 14 de agosto de 2020.<\/strong><\/span><\/em><\/span><\/p>\n

      Forma de pago del anticipo del impuesto a la renta: <\/em><\/span><\/strong>Podr\u00e1 ser pagados en 3 cuotas de la siguiente manera:<\/em><\/span><\/p>\n

      [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26448″ img_size=\u00bblarge\u00bb alignment=\u00bbcenter\u00bb css_animation=\u00bbbounceIn\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Los pagos realizados fuera de las fechas previstas, estar\u00e1n sujetos a los respectivos intereses previstos en el Codigo Tributario.<\/span><\/p>\n

      Este anticipo podr\u00e1 tambien ser pagado de forma voluntario por los sujetos pasivos que no se encuentren abarcados en este \u00e1mbito.<\/span><\/p>\n

      Los sujetos pasivos del impuesto a la renta podr\u00e1n pagara voluntariamente un valor superior al establecido, dentro de los plazos indicados.<\/span><\/p>\n

      El SRI publicar\u00e1 en la web institucional el detalle de los valores pagados de manera voluntaria de manera individual o como contribuyente.<\/span><\/p>\n

      Los anticipos voluntarios del impuesto a la renta\u00a0 del per\u00edodo fiscal 2020, cancelados previo a la vigencia de este decreto, se considerar\u00e1n como pagos previos y de ser superior al anticipo calculado, ya no existir\u00e1 la obligaci\u00f3n de pago de este \u00faltimo.<\/span><\/p>\n

      Fuente: Decreto Ejecutivo 1109<\/em>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

      Ante cualquier duda, comun\u00edcate con nosotros:<\/span><\/p>\n

      [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_btn title=\u00bbWhatsapp\u00bb style=\u00bbcustom\u00bb custom_background=\u00bb#08253d\u00bb custom_text=\u00bb#f8cc00″ shape=\u00bbround\u00bb align=\u00bbcenter\u00bb link=\u00bburl:https%3A%2F%2Fapi.whatsapp.com%2Fsend%3Fphone%3D%2B593987586407%26text%3DHola%2520Diana%2520%25F0%259F%2591%25A9%25F0%259F%258F%25BB%25E2%2580%258D%25F0%259F%2592%25BB|||\u00bb][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"

      [vc_row][vc_column][vc_column_text] RECAUDACION ANTICIPADA DEL IMPUESTO A LA RENTA 2020 Ecuador [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26451″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Mediante decreto ejecutivo 1109 Se dispuso la recaudacion anticipada del impuesto a la renta con cargo al ejercicio fiscal 2020. NO est\u00e1n obligados a esta recaudaci\u00f3n anticipada los siguientes: Quienes sean micro, peque\u00f1as o medianas empresas. Quienes cuya totalidad de ingresos del […]<\/p>","protected":false},"author":3,"featured_media":26451,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","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":[9,11],"class_list":["post-26445","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-tributario","tag-auditoria-externa","tag-ecuador","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26445","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=26445"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26445\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/26451"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=26445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=26445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=26445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}