{"id":26476,"date":"2020-08-03T18:58:54","date_gmt":"2020-08-03T23:58:54","guid":{"rendered":"https:\/\/acl.com.ec\/?p=26476"},"modified":"2020-08-03T18:58:54","modified_gmt":"2020-08-03T23:58:54","slug":"regimen-impositivo-para-microempresas","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/regimen-impositivo-para-microempresas\/","title":{"rendered":"R\u00e9gimen impositivo para Microempresas Ecuador"},"content":{"rendered":"

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

R\u00e9gimen impositivo para microempresas<\/span><\/h1>\n
BASE IMPONIBLE<\/div>\n

[\/vc_column_text][vc_single_image image=\u00bb26479″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Antecedente:<\/strong><\/em><\/p>\n

RALRTI Art. 253.19, Art. 253.22<\/em><\/p>\n

Reformado mediante Decreto Ejecutivo No. 1114<\/em><\/p>\n

Reglamento para la Aplicaci\u00f3n de la ley Org\u00e1nica de simplificaci\u00f3n y Progresividad Tributaria.<\/em>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26478″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]Considerar: <\/strong>Los contribuyentes incorporados a este R\u00e9gimen ser\u00e1n sujetos de Retenci\u00f3n en la fuente de impuestos a la Renta, en el porcentaje de 1.75%<\/span><\/p>\n

 <\/p>\n

No se incluir\u00e1n, los ingresos provenientes de:<\/span><\/p>\n

    \n
  • Impuesto a la Renta \u00danico<\/span><\/li>\n
  • Rendimientos Financieros<\/span><\/li>\n
  • Revalorizaci\u00f3n de Activos<\/span><\/li>\n
  • Premios de Loteria, Rifas y Apuestas<\/span><\/li>\n
  • Regalias<\/span><\/li>\n
  • Del exterior que hayan sido sometidos a imposici\u00f3n en otro Estado<\/span><\/li>\n
  • Herencias, legados y Donaciones<\/span><\/li>\n
  • Dividendos<\/span><\/li>\n
  • Pensiones Jubilares<\/span><\/li>\n
  • Enajenaci\u00f3n ocasional de bienes muebles e inmuebles<\/span><\/li>\n<\/ul>\n

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    [vc_row][vc_column][vc_column_text] R\u00e9gimen impositivo para microempresas BASE IMPONIBLE [\/vc_column_text][vc_single_image image=\u00bb26479″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Antecedente: RALRTI Art. 253.19, Art. 253.22 Reformado mediante Decreto Ejecutivo No. 1114 Reglamento para la Aplicaci\u00f3n de la ley Org\u00e1nica de simplificaci\u00f3n y Progresividad Tributaria.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26478″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]Considerar: Los contribuyentes incorporados a este R\u00e9gimen ser\u00e1n sujetos de Retenci\u00f3n en la fuente de impuestos a la […]<\/p>","protected":false},"author":3,"featured_media":26479,"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":[24],"tags":[],"class_list":["post-26476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-emprendimiento"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26476","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=26476"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26476\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/26479"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=26476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=26476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=26476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}