{"id":27588,"date":"2021-02-25T12:59:18","date_gmt":"2021-02-25T17:59:18","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27588"},"modified":"2021-02-25T12:59:18","modified_gmt":"2021-02-25T17:59:18","slug":"depreciacion-acelerada","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/depreciacion-acelerada\/","title":{"rendered":"Depreciaci\u00f3n acelerada"},"content":{"rendered":"

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

DEPRECIACI\u00d3N ACELERADA<\/span><\/h1>\n

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

Autorizaci\u00f3n depreciaci\u00f3n acelerada<\/b><\/h2>\n

El tr\u00e1mite debe ser presentado en casos de:<\/span><\/p>\n

    \n
  • Obsolescencia<\/span><\/li>\n
  • Utilizaci\u00f3n intensiva<\/span><\/li>\n
  • Deterioro acelerado\u00a0<\/span><\/li>\n
  • Otras razones debidamente justificadas seg\u00fan la normativa vigente.<\/span><\/li>\n<\/ul>\n

    El respectivo Director Regional del Servicio de Rentas Internas podr\u00e1 autorizar depreciaciones en porcentajes anuales mayores a los indicados, los que ser\u00e1n fijados en la resoluci\u00f3n que dictar\u00e1 para el efecto.<\/span><\/p>\n

    \u00bfCu\u00e1ndo se considera depreciaci\u00f3n acelerada?<\/b><\/p>\n

    Se la considera exclusivamente en el caso de bienes nuevos, y con una vida \u00fatil de al menos cinco a\u00f1os, por tanto, no proceder\u00e1 para el caso de bienes usados adquiridos por el contribuyente.<\/span><\/p>\n

    Tampoco proceder\u00e1 depreciaci\u00f3n acelerada en el caso de bienes que hayan ingresado al pa\u00eds bajo reg\u00edmenes suspensivos de tributos. Mediante este r\u00e9gimen, la depreciaci\u00f3n no podr\u00e1 exceder del doble de los porcentajes se\u00f1alados en la normativa vigente.<\/span><\/p>\n

    Cuando se compre un bien que haya estado en uso, el adquirente puede calcular razonablemente el resto de vida \u00fatil probable para depreciar el costo de adquisici\u00f3n.<\/span><\/p>\n

    La vida \u00fatil as\u00ed calculada, sumada a la transcurrida durante el uso de anteriores propietarios, no puede ser inferior a la contemplada para bienes nuevos.<\/span><\/p>\n

    Caso de fusiones o escisiones que impliquen la transferencia de bienes de una sociedad a otra<\/b><\/p>\n

    En estos casos, responder\u00e1n los indicados peritos avaluadores y los socios o accionistas de las sociedades fusionadas, escindidas y resultantes de la escisi\u00f3n que hubieren aprobado los respectivos balances. Si la valoraci\u00f3n fuese mayor que el valor residual en libros, ese mayor valor ser\u00e1 registrado como ingreso gravable de la empresa de la cual se escinde; y ser\u00e1 objeto de depreciaci\u00f3n en la empresa resultante de la escisi\u00f3n.\u00a0<\/span><\/p>\n

    En el caso de fusi\u00f3n, el mayor valor no constituir\u00e1 ingreso gravable pero tampoco ser\u00e1 objeto de depreciaci\u00f3n en la empresa resultante de la fusi\u00f3n.<\/span><\/p>\n

    Fuente:<\/b> Art. 28 \u2013 Reglamento para la aplicaci\u00f3n de la Ley Org\u00e1nica de R\u00e9gimen Tributario Interno. Servicio de Rentas Internas<\/span><\/em><\/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<\/span><\/p>\n

    info@acl.com.ec<\/span><\/p>\n

    \u00a0[\/vc_column_text][vc_column_text]<\/p>\n

    Mant\u00e9nte en constante actualizaci\u00f3n<\/span><\/p>\n

    \u00a1S\u00edguenos en Redes Sociales!<\/span><\/p>\n

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    [vc_row][vc_column][vc_column_text] DEPRECIACI\u00d3N ACELERADA [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] Autorizaci\u00f3n depreciaci\u00f3n acelerada El tr\u00e1mite debe ser presentado en casos de: Obsolescencia Utilizaci\u00f3n intensiva Deterioro acelerado\u00a0 Otras razones debidamente justificadas seg\u00fan la normativa vigente. El respectivo Director Regional del Servicio de Rentas Internas podr\u00e1 autorizar depreciaciones en porcentajes anuales mayores a los indicados, los que ser\u00e1n fijados en la resoluci\u00f3n que […]<\/p>","protected":false},"author":3,"featured_media":27590,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","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-27588","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27588","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=27588"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27588\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27590"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}