{"id":27780,"date":"2021-03-15T14:05:39","date_gmt":"2021-03-15T19:05:39","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27780"},"modified":"2021-03-15T14:05:39","modified_gmt":"2021-03-15T19:05:39","slug":"incremento-neto-de-empleados-curicular-n-nac-dgeccgc17-00000009","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/incremento-neto-de-empleados-curicular-n-nac-dgeccgc17-00000009\/","title":{"rendered":"Incremento Neto de Empleados Curicular N\u00b0 NAC- DGECCGC17- 00000009"},"content":{"rendered":"

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

\n

Incremento Neto de Empleados<\/b><\/span><\/p>\n

Curicular N\u00b0 NAC- DGECCGC17- 00000009<\/b><\/span><\/p>\n<\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]El numeral 9 del art\u00edculo 10 de la Ley de R\u00e9gimen Tributario Interno, se\u00f1ala con el prop\u00f3sito de determinar la base imponible sujeta a Impuesto a la Renta, las deducciones que correspondan a remuneraciones y beneficios sociales sobre los que se aporte al Instituto Ecuatoriano de Seguridad Social, por incremento neto de empleos, debido a la contrataci\u00f3n que trabajadores directos, se deducir\u00e1n con el 100% adicional, por el primer ejercicio econ\u00f3mico en que se produzcan y siempre que se haya mantenido como tales seis meses consecutivos o m\u00e1s, dentro del respectivo ejercicio.<\/span>[\/vc_column_text][vc_column_text]<\/p>\n

Empleados nuevos se considera:<\/b><\/span><\/div>\n

Empleados contratados directamente que no hayan estado en relaci\u00f3n de dependencia con el mismo empleador, con sus parientes dentro del cuarto grado de consanguinidad y segundo de afinidad o con sus partes relacionadas, en los tres a\u00f1os anteriores y que hayan estado en relaci\u00f3n de dependencia por seis meses consecutivos o m\u00e1s, dentro del respectivo ejercicio.<\/span><\/p>\n

En caso de que existan empleados nuevos que no cumplan la condici\u00f3n de estar bajo relaci\u00f3n de dependencia por al menos seis meses dentro del respectivo ejercicio, ser\u00e1n considerados como empleados nuevos para el siguiente ejercicio fiscal, siempre que en dicho a\u00f1o se complete el plazo m\u00ednimo en forma consecutiva.<\/span><\/p>\n

Al realizar la presentaci\u00f3n de la f\u00f3rmula se refleja lo siguiente; <\/span><\/p>\n

[\/vc_column_text][vc_single_image image=\u00bb27783″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n

Empleados nuevos que aplican beneficio<\/b><\/span><\/div>\n

[\/vc_column_text][vc_single_image image=\u00bb27785″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<\/p>\n

\n

Empleados salientes que aplican beneficio<\/b><\/span><\/p>\n<\/div>\n

[\/vc_column_text][vc_single_image image=\u00bb27786″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<\/p>\n

Ante cualquier duda, comun\u00edquese con nosotros<\/strong><\/p>\n

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

\u00a1S\u00edganos en Redes Sociales!<\/strong><\/p>\n

[\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40″ 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_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text] Incremento Neto de Empleados Curicular N\u00b0 NAC- DGECCGC17- 00000009 [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]El numeral 9 del art\u00edculo 10 de la Ley de R\u00e9gimen Tributario Interno, se\u00f1ala con el prop\u00f3sito de determinar la base imponible sujeta a Impuesto a la Renta, las deducciones que correspondan a remuneraciones y beneficios sociales sobre los que se aporte al Instituto Ecuatoriano […]<\/p>","protected":false},"author":3,"featured_media":27791,"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":[21],"tags":[],"class_list":["post-27780","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-laboral","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27780","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=27780"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27780\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27791"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}