{"id":27231,"date":"2021-01-17T16:43:54","date_gmt":"2021-01-17T21:43:54","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27231"},"modified":"2022-04-06T14:18:53","modified_gmt":"2022-04-06T19:18:53","slug":"gastos-no-deducibles","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/gastos-no-deducibles\/","title":{"rendered":"Gastos no deducibles"},"content":{"rendered":"

GASTOS NO DEDUCIBLES<\/span><\/h2>\n

Se llaman gastos no deducibles a los que <\/span>no se pueden descontar fiscalmente.<\/b><\/span> Es decir que, no pueden ser tomados en cuenta para la determinaci\u00f3n del resultado fiscal.<\/span><\/span><\/p>\n

Sin embargo, el mismo gasto, en el \u00e1mbito contable, se puede atender a la naturaleza econ\u00f3mica del mismo a la hora de su contabilizaci\u00f3n de forma correcta, en base a normas contables.<\/span><\/p>\n

En s\u00ed son aquellos que no est\u00e1n directamente relacionados con la actividad econ\u00f3mica de la empresa, y que por lo tanto no se pueden deducir a la hora de pagar impuestos.<\/span><\/p>\n

Los gastos no deducibles seg\u00fan el art. 35 del Reglamento para la aplicaci\u00f3n ley org\u00e1nica de r\u00e9gimen tributario interno son:<\/b><\/span><\/p>\n

1. Las cantidades destinadas a sufragar gastos personales del contribuyente y su familia, que sobrepasen los l\u00edmites establecidos en la Ley de R\u00e9gimen Tributario Interno y el presente Reglamento.<\/span><\/p>\n

2. Las depreciaciones, amortizaciones, provisiones y reservas de cualquier naturaleza que excedan de los l\u00edmites permitidos por la Ley de R\u00e9gimen Tributario Interno, este reglamento o de los autorizados por el Servicio de Rentas Intentas.<\/span><\/p>\n

3. Las p\u00e9rdidas o destrucci\u00f3n de bienes no utilizados para la generaci\u00f3n de rentas gravadas.<\/span><\/p>\n

4. La p\u00e9rdida o destrucci\u00f3n de joyas, colecciones art\u00edsticas y otros bienes de uso personal del contribuyente.<\/span><\/p>\n

5. Las donaciones, subvenciones y otras asignaciones en dinero, en especie o en servicio que constituyan empleo de la renta, cuya deducci\u00f3n no est\u00e1 permitida por la Ley de R\u00e9gimen Tributario Interno.<\/span><\/p>\n

6. Las multas por infracciones, recargos e intereses por mora tributaria o por obligaciones con los institutos de seguridad social y las multas impuestas por autoridad p\u00fablica.<\/span><\/p>\n

7. Los costos y gastos no sustentados en los comprobantes de venta autorizados por el Reglamento de Comprobantes de Venta y de Retenci\u00f3n.<\/span><\/p>\n

8. Los costos y gastos por los que no se hayan efectuado las correspondientes retenciones en la fuente, en los casos en los que la ley obliga a tal retenci\u00f3n.<\/span><\/p>\n

9. Los costos y gastos que no se hayan cargado a las provisiones respectivas a pesar de hab\u00e9rselas constituido.<\/span><\/p>\n

\u00a0\u00a0<\/span>Fuente: Servicio de Rentas Internas<\/span><\/em><\/p>\n

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

info@acl.com.ec<\/span><\/p>","protected":false},"excerpt":{"rendered":"

GASTOS NO DEDUCIBLES Se llaman gastos no deducibles a los que no se pueden descontar fiscalmente. Es decir que, no pueden ser tomados en cuenta para la determinaci\u00f3n del resultado fiscal. Sin embargo, el mismo gasto, en el \u00e1mbito contable, se puede atender a la naturaleza econ\u00f3mica del mismo a la hora de su contabilizaci\u00f3n […]<\/p>","protected":false},"author":3,"featured_media":27237,"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-27231","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\/27231","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=27231"}],"version-history":[{"count":1,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27231\/revisions"}],"predecessor-version":[{"id":32425,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27231\/revisions\/32425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27237"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}