{"id":26754,"date":"2020-09-15T22:35:52","date_gmt":"2020-09-16T03:35:52","guid":{"rendered":"https:\/\/acl.com.ec\/?p=26754"},"modified":"2020-09-15T22:35:52","modified_gmt":"2020-09-16T03:35:52","slug":"resolucion-nro-nac-dgercgc20-00000053","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/resolucion-nro-nac-dgercgc20-00000053\/","title":{"rendered":"Resoluci\u00f3n Nro. NAC-DGERCGC20-00000053: Normas para la retenci\u00f3n del IVA, generado en la importaci\u00f3n de servicios digitales"},"content":{"rendered":"

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

RESOLUCI\u00d3N Nro. NAC-DGERCGC20-00000053<\/strong><\/span><\/div>\n

[\/vc_column_text][vc_single_image image=\u00bb26760″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

NORMAS PARA LA RETENCI\u00d3N DEL IMPUESTO AL VALOR AGREGADO GENERADO EN LA IMPORTACI\u00d3N DE SERVICIOS DIGITALES CUANDO LOS PRESTADORES DEL SERVICIO IMPORTADO NO ACT\u00daEN COMO AGENTES DE PERCEPCI\u00d3N<\/strong><\/span><\/p>\n

 <\/p>\n

Retenci\u00f3n en la importaci\u00f3n de servicios digitales<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

Cuando el prestador del servicio digital importado no se encuentre registrado ante el SRI, el IVA generado ser\u00e1 retenido por los siguientes sujetos:<\/span><\/p>\n

 <\/p>\n

    \n
  1. Intermediarios en el proceso de pago: emisoras de tarjetas de cr\u00e9dito o d\u00e9bito<\/span><\/li>\n
  2. El importador del servicio: retendr\u00e1 el 100% del IVA de manera obligatoria, incluso si el prestador del servicio digital no se encuentre en el catastro publicado por el SRI.<\/span><\/li>\n<\/ol>\n

     <\/p>\n

     <\/p>\n

    Declaraci\u00f3n y pago del IVA retenido<\/strong><\/span><\/p>\n

     <\/p>\n

      \n
    • Empresas emisoras de tarjetas de cr\u00e9dito o d\u00e9bito agentes de retenci\u00f3n, declarar\u00e1n y pagar\u00e1n el impuesto retenido, mensualmente, en el formulario previsto para la declaraci\u00f3n y pago del IVA, en los plazos establecidos.<\/span><\/li>\n<\/ul>\n

       <\/p>\n

        \n
      • El importador que efect\u00fae la retenci\u00f3n del IVA, liquidar\u00e1 y pagar\u00e1 el impuesto en la declaraci\u00f3n del IVA que realice el sujeto pasivo.<\/span><\/li>\n<\/ul>\n

        \u00a0<\/strong><\/span><\/p>\n

        [\/vc_column_text][vc_single_image image=\u00bb26762″ img_size=\u00bblarge\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Cr\u00e9dito tributario y sustento de costos y gastos<\/strong><\/span><\/p>\n

         <\/p>\n

        Para efectos de sustentar costos y gastos para el c\u00e1lculo del impuesto a la renta, as\u00ed como el cr\u00e9dito tributario del IVA se emitir\u00e1 liquidaci\u00f3n de compra de bienes y prestaci\u00f3n de servicios.<\/span><\/p>\n

         <\/p>\n

        Base para la retenci\u00f3n<\/strong><\/span><\/p>\n

        \u00a0<\/strong><\/span><\/p>\n

        Comprende el valor total pagado por el residente fiscal en Ecuador o el establecimiento permanente de un no residente, al prestador del servicio digital no residente en Ecuador.<\/span><\/p>\n

         <\/p>\n

        Reverso de transacci\u00f3n<\/strong><\/span><\/p>\n

        \u00a0<\/strong><\/span><\/p>\n

        El IVA retenido no ser\u00e1 devuelto al sujeto pasivo, excepto en las siguientes operaciones:<\/span><\/p>\n

         <\/p>\n

          \n
        1. Pagos con tarjeta de cr\u00e9dito o d\u00e9bito que no concluyan exitosamente, siempre que los valores correspondientes hayan retornado al Ecuador.<\/span><\/li>\n
        2. Consumos no reconocidos por los clientes de las instituciones financieras por actos dolosos cometidos por terceros, tales como robos de tarjeta, clonaci\u00f3n, etc.<\/span><\/li>\n<\/ol>\n

           <\/p>\n

           <\/p>\n

          Pago indebido o en exceso del IVA en la importaci\u00f3n de servicios digitales<\/strong><\/span><\/p>\n

          \u00a0<\/strong><\/span><\/p>\n

          Se presentar\u00e1 una solicitud de devoluci\u00f3n en los siguientes casos:<\/span><\/p>\n

           <\/p>\n

            \n
          1. Si se le efect\u00fao la retenci\u00f3n sobre un servicio digital sujeto a tarifa 0% del IVA;<\/span><\/li>\n
          2. Si se le efect\u00fao la retenci\u00f3n del IVA, cuando el impuesto fue cancelado parcial o totalmente mediante cualquier otra forma.<\/span><\/li>\n<\/ol>\n

             <\/p>\n

            Impuesto a la Salida de Divisas (ISD) en la importaci\u00f3n de servicios digitales<\/strong><\/span><\/p>\n

            Las empresas emisoras de tarjetas de cr\u00e9dito o d\u00e9bito agentes de retenci\u00f3n del IVA en la importaci\u00f3n de servicios digitales, calcular\u00e1n el ISD sobre el total del valor transferido al no residente, cuando el tarjetahabiente supere el monto anual exento.<\/span><\/p>\n

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

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

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

            \u00a1Mant\u00e9nte\u00a0<\/strong>en constante actualizaci\u00f3n!<\/b><\/p>\n

            S\u00edguenos en Redes Sociales!<\/strong><\/p>\n

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            [vc_row][vc_column][vc_column_text] RESOLUCI\u00d3N Nro. NAC-DGERCGC20-00000053 [\/vc_column_text][vc_single_image image=\u00bb26760″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] NORMAS PARA LA RETENCI\u00d3N DEL IMPUESTO AL VALOR AGREGADO GENERADO EN LA IMPORTACI\u00d3N DE SERVICIOS DIGITALES CUANDO LOS PRESTADORES DEL SERVICIO IMPORTADO NO ACT\u00daEN COMO AGENTES DE PERCEPCI\u00d3N   Retenci\u00f3n en la importaci\u00f3n de servicios digitales \u00a0 Cuando el prestador del servicio digital importado no se encuentre […]<\/p>","protected":false},"author":3,"featured_media":26760,"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-26754","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26754","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=26754"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26754\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/26760"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=26754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=26754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=26754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}