{"id":27275,"date":"2021-01-21T10:10:38","date_gmt":"2021-01-21T15:10:38","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27275"},"modified":"2022-04-06T12:15:20","modified_gmt":"2022-04-06T17:15:20","slug":"depreciacion-de-propiedad-planta-y-equipo","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/depreciacion-de-propiedad-planta-y-equipo\/","title":{"rendered":"Depreciaci\u00f3n de Propiedad, Planta y Equipo"},"content":{"rendered":"

Depreciaci\u00f3n de Propiedad, planta y Equipo<\/b><\/span><\/h1>\n

\u00a0La depreciaci\u00f3n de los activos fijos se realizar\u00e1 de acuerdo a la naturaleza de los bienes, a la duraci\u00f3n de su vida \u00fatil y la t\u00e9cnica contable.<\/span><\/p>\n

\u00a0<\/span>L\u00edmites de deducibilidad<\/i><\/b><\/p>\n

\u00a0Para que este gasto sea deducible, no podr\u00e1 superar los siguientes porcentajes:<\/span><\/p>\n

    \n
  1. Inmuebles (excepto terrenos), naves, aeronaves, barcazas y similares 5% anual.<\/span><\/li>\n
  2. Instalaciones, maquinarias, equipos y muebles 10% anual.<\/span><\/li>\n
  3. \u00a0Veh\u00edculos, equipos de transporte y equipo caminero m\u00f3vil 20% anual.<\/span><\/li>\n
  4. Equipos de c\u00f3mputo y software 33% anual.<\/span><\/li>\n<\/ol>\n

    Consideraciones:<\/i><\/b><\/p>\n

      \n
    • En casos de obsolescencia, utilizaci\u00f3n intensiva, deterioro acelerado u otras razones debidamente justificadas, el SRI podr\u00e1 autorizar depreciaciones en % anuales mayores a los indicados en el RLRTI, los que ser\u00e1n fijados en la resoluci\u00f3n que dictar\u00e1 para el efecto. En este caso la depreciaci\u00f3n no exceder\u00e1 del doble de los % establecidos en el reglamento.<\/span><\/li>\n
    • Cuando un contribuyente haya procedido a la revaluaci\u00f3n de activos, la depreciaci\u00f3n correspondiente a dicho reval\u00fao no ser\u00e1 deducible, si se asigna un nuevo valor a activos completamente depreciados, no se podr\u00e1 volverlos a depreciar<\/span>.<\/li>\n<\/ul>\n

      Deducci\u00f3n de veh\u00edculos<\/i><\/b><\/p>\n

      Si el aval\u00fao del veh\u00edculo a la fecha de adquisici\u00f3n, supera los USD 35,000 de acuerdo a la base de datos del SRI para el c\u00e1lculo del Impuesto anual a la propiedad de veh\u00edculos motorizados de transporte terrestre, no aplicar\u00e1 esta deducibilidad sobre el exceso, a menos que se trate de:\u00a0<\/span><\/p>\n

        \n
      • V<\/span>eh\u00edculos blindados<\/span><\/span><\/li>\n
      • Aquellos que tengan derecho a exoneraci\u00f3n o rebaja del pago del Impuesto anual a la propiedad de veh\u00edculos motorizados,<\/span><\/li>\n
      • Aquellos sujetos pasivos que tengan como \u00fanica actividad econ\u00f3mica el alquiler de veh\u00edculos motorizados.<\/span><\/li>\n<\/ul>\n

        Ley de R\u00e9gimen Tributario Interno art\u00edculo 10 y art\u00edculo 28 del Reglamento para la aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno.<\/span><\/em><\/p>\n

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

        info@acl.com.ec
        \n(+593) 99 734 9372<\/span><\/p>","protected":false},"excerpt":{"rendered":"

        Depreciaci\u00f3n de Propiedad, planta y Equipo \u00a0La depreciaci\u00f3n de los activos fijos se realizar\u00e1 de acuerdo a la naturaleza de los bienes, a la duraci\u00f3n de su vida \u00fatil y la t\u00e9cnica contable. \u00a0L\u00edmites de deducibilidad \u00a0Para que este gasto sea deducible, no podr\u00e1 superar los siguientes porcentajes: Inmuebles (excepto terrenos), naves, aeronaves, barcazas y […]<\/p>","protected":false},"author":3,"featured_media":27281,"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-27275","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\/27275","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=27275"}],"version-history":[{"count":1,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27275\/revisions"}],"predecessor-version":[{"id":32394,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27275\/revisions\/32394"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27281"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}