{"id":27170,"date":"2021-01-08T21:25:54","date_gmt":"2021-01-09T02:25:54","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27170"},"modified":"2021-01-08T21:25:54","modified_gmt":"2021-01-09T02:25:54","slug":"fecha-para-presentacion-de-proyeccion-de-gastos-personales","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/fecha-para-presentacion-de-proyeccion-de-gastos-personales\/","title":{"rendered":"Fecha para presentaci\u00f3n de proyecci\u00f3n de gastos personales"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 style=\"text-align: center;\"><span style=\"color: #7e9fbb;\"><b>Fecha para presentaci\u00f3n de proyecci\u00f3n de gastos personales<\/b><\/span><\/h1>\n<p>[\/vc_column_text][vc_single_image image=\u00bb27175&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h1 style=\"text-align: center;\"><\/h1>\n<h1><\/h1>\n<p>[\/vc_column_text][vc_column_text]<span style=\"font-weight: 400; color: #000000;\">Hasta el 31 de enero, los trabajadores que est\u00e1n en relaci\u00f3n de dependencia tienen la opci\u00f3n de realizar el proceso de proyecci\u00f3n de gastos personales, para deducirlos de su ingreso y pagar menos impuesto a la renta o, en ciertos casos, no pagar este tributo.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Para ello, los contribuyentes deben llenar un formulario que est\u00e1 en el sitio web del Servicio de Rentas Internas (SRI) y entregarlo a sus empleadores.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Los contribuyentes que registren ingresos anuales superiores a los 11.212 d\u00f3lares estar\u00e1n obligados a pagar el Impuesto a la Renta (IR), seg\u00fan la resoluci\u00f3n el SRI, firmada el pasado 23 de diciembre, que actualiza los rangos de las tablas establecidas para liquidar tributos del per\u00edodo fiscal 2021, de personas naturales y sucesiones indivisas y respecto de herencias, legados, donaciones y hallazgos, as\u00ed quienes pueden proyectar son aquellos que tengan ingresos de este monto o superiores.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Seg\u00fan el SRI, la base imponible est\u00e1 constituida por la totalidad de los ingresos ordinarios y extraordinarios gravados con el impuesto, menos las devoluciones, descuentos, costos, gastos y deducciones, imputables a tales ingresos.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Al realizar el proceso de proyecci\u00f3n de gastos personales, el contribuyente est\u00e1 detallando los gastos posibles que tendr\u00e1 en el a\u00f1o, para que estos se deduzcan o resten de su ingreso anual en el momento de calcular el impuesto a la renta.<\/span><\/p>\n<p><span style=\"color: #7e9fbb;\"><b>Gastos personales que se pueden deducir<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Son aquellos relacionados a vivienda, alimentaci\u00f3n, vestimenta, salud y educaci\u00f3n, que incluye rubros de arte y cultura. Los gastos por turismo interno que se generen este a\u00f1o ser\u00e1n deducibles del pago del impuesto a la renta. As\u00ed lo establece la disposici\u00f3n transitoria d\u00e9cima tercera de la Ley de Apoyo Humanitario, vigente desde el 22 de junio del 2020.<\/span><\/p>\n<p>&nbsp;[\/vc_column_text][vc_single_image image=\u00bb27173&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"color: #7e9fbb;\"><b>Cambio de proyecci\u00f3n<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Cuando el trabajador considere que su proyecci\u00f3n de gastos personales es diferente a la originalmente presentada, podr\u00e1 entregar en el mes de julio del ejercicio fiscal 2021, una nueva proyecci\u00f3n a su empleador.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Tambi\u00e9n podr\u00e1 hacerlo en cualquier mes del a\u00f1o, en el caso de existir un incremento en el sueldo o salario, o cuando los gastos personales proyectados previamente sean superiores a los que efectivamente se estime efectuar.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">Fuente: Servicio de Rentas Internas<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span>[\/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; 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img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] [\/vc_column_text][vc_column_text]Hasta el 31 de enero, los trabajadores que est\u00e1n en relaci\u00f3n de dependencia tienen la opci\u00f3n de realizar el proceso de proyecci\u00f3n de gastos personales, para deducirlos de su ingreso y pagar menos impuesto a la renta o, en ciertos casos, no [&hellip;]<\/p>","protected":false},"author":3,"featured_media":27178,"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-27170","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\/27170","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=27170"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27170\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27178"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}