{"id":27094,"date":"2020-12-28T17:16:40","date_gmt":"2020-12-28T22:16:40","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27094"},"modified":"2020-12-28T17:16:40","modified_gmt":"2020-12-28T22:16:40","slug":"resolucion-nro-nac-dgercg20-00000077","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/resolucion-nro-nac-dgercg20-00000077\/","title":{"rendered":"Impuesto a la Renta 2021 para Personas Naturales y Sucesiones Indivisas"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<div class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\">Impuesto a la Renta 2021 para Personas Naturales y Sucesiones Indivisas<\/span><\/div>\n<p>[\/vc_column_text][vc_single_image image=\u00bb27098&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<\/p>\n<p style=\"text-align: center;\">\n<p><span style=\"font-weight: 400; color: #000000;\">De acuerdo a la resoluci\u00f3n\u00a0<strong> Resoluci\u00f3n No. NAC-DGERCGC20-00000077<\/strong> emitida por el Servicio de Rentas Internas el 23 de diciembre de 2020.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">El Servicio de Rentas Internas actualiz\u00f3 los rangos de las tablas establecidas para liquidar el impuesto a la renta de las personas naturales, sucesiones indivisas, as\u00ed como los incrementos patrimoniales provenientes de herencias, legados, donaciones, hallazgos y todo tipo de acto o contrato por el cual se adquiera el dominio, a t\u00edtulo gratuito, de bienes y derecho, para el per\u00edodo fiscal 2021.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">1.- Persona naturales y sucesiones indivisas<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Para la liquidaci\u00f3n del impuesto a la renta para los ingresos percibidos por las personas naturales y sucesiones indivisas,\u00a0 correspondientes al ejercicio fiscal 2021, se aplicar\u00e1 la siguiente tabla:<\/span><\/p>\n<p style=\"text-align: center;\">\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb27096&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<\/p>\n<p><span style=\"font-weight: 400;\">\u2003<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">2.- Herencias, legados, donaciones, hallazgos y todo tipo de acto o contrato a t\u00edtulo gratuito<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Para la liquidaci\u00f3n del impuesto a la renta por incrementos patrimoniales provenientes de herencias, legados, donaciones, hallazgos y todo tipo de acto o contrato por el cual se adquiera el dominio, a t\u00edtulo gratuito, de bienes y derechos, correspondientes al ejercicio fiscal 2021, se aplicar\u00e1 la siguiente tabla:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][vc_single_image image=\u00bb27106&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><b>Vigencia\u00a0<\/b><\/p>\n<p style=\"text-align: center;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Esta resoluci\u00f3n estar\u00e1 vigente a partir del 01 de enero del 2021<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><strong>Ante cualquier duda, comun\u00edcate con nosotros<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">info@acl.com.ec<\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=\u00bbWhatsapp\u00bb style=\u00bbcustom\u00bb custom_background=\u00bb#08253d\u00bb custom_text=\u00bb#f8cc00&#8243; 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<p style=\"text-align: center;\"><strong>Mant\u00e9nte en constante actualizaci\u00f3n<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u00a1S\u00edguenos en Redes Sociales!<\/strong><\/p>\n<p>[\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40&#8243; socials=\u00bb%5B%7B%22social%22%3A%22facebook%22%2C%22url%22%3A%22https%3A%2F%2Fwww.facebook.com%2FACLAUDITCO%2F%3Fepa%3DSEARCH_BOX%22%7D%2C%7B%22social%22%3A%22linkedin%22%2C%22url%22%3A%22https%3A%2F%2Fwww.linkedin.com%2Fcompany%2Facl-auditores-y-consultores-latam-ecuador%2F%3FviewAsMember%3Dtrue%22%7D%2C%7B%22social%22%3A%22instagram%22%2C%22url%22%3A%22https%3A%2F%2Fwww.instagram.com%2Facl_latam%2F%22%7D%2C%7B%22social%22%3A%22youtube%22%2C%22url%22%3A%22https%3A%2F%2Fwww.youtube.com%2Fchannel%2FUCZ-wHjiy6Ss3AwamBWk-HAA%3Fview_as%3Dsubscriber%22%7D%5D\u00bb color=\u00bb#08253d\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n<!-- \/wp:post-content -->","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] Impuesto a la Renta 2021 para Personas Naturales y Sucesiones Indivisas [\/vc_column_text][vc_single_image image=\u00bb27098&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text] De acuerdo a la resoluci\u00f3n\u00a0 Resoluci\u00f3n No. NAC-DGERCGC20-00000077 emitida por el Servicio de Rentas Internas el 23 de diciembre de 2020. El Servicio de Rentas Internas actualiz\u00f3 los rangos de las tablas establecidas para liquidar el impuesto a la [&hellip;]<\/p>","protected":false},"author":3,"featured_media":27102,"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":[14],"tags":[],"class_list":["post-27094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-acl"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27094","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=27094"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27094\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27102"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}