[vc_row][vc_column][vc_column_text]<\/p>\n
[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]A partir de junio de 2017 los beneficios tributarios previstos en la Ley Org\u00e1nica de Discapacidades, aplican para aquellas personas cuya discapacidad es igual o superior al 30%.<\/span><\/p>\n Los beneficios tributarios de exoneraci\u00f3n del Impuesto a la Renta, devoluci\u00f3n del IVA, rebaja especial para el c\u00e1lculo del Impuesto a la Propiedad de Veh\u00edculos motorizados, exoneraci\u00f3n del Impuesto a las herencias y legados para personas con discapacidad, se aplicar\u00e1 de manera proporcional de acuerdo al grado de discapacidad del beneficiario, como lo se\u00f1ala la siguiente tabla:<\/span>[\/vc_column_text][vc_single_image image=\u00bb27810″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]En el caso exclusivo de las personas con discapacidad se les devuelve el IVA pagado por sus adquisiciones de bienes y\/o servicios de primera necesidad; as\u00ed como por la compra de pr\u00f3tesis, \u00f3rtesis, equipos y otros bienes de uso exclusivo de la persona con discapacidad, necesarios para su rehabilitaci\u00f3n, accesibilidad, cuidado y seguridad.<\/span><\/p>\n Los empleadores que contratan a personas con discapacidad o trabajadores que tienen c\u00f3nyuge o hijos con discapacidad y son sus dependientes, pueden deducir para el pago de su Impuesto a la Renta el 150% del valor de las remuneraciones y beneficios sociales pagados a dichos trabajadores.<\/span><\/p>\n \u00a0<\/b><\/p>\n Base legal:<\/b><\/p>\n Art. 6 Reglamento a la ley Org\u00e1nica de Discapacidades<\/span><\/em><\/p>\n Art. 49 y 50 Reglamento para la aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno<\/span><\/em><\/p>\n Art. 9\u00a0 Ley Org\u00e1nica de R\u00e9gimen Tributario Interno <\/span><\/em>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][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][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":" [vc_row][vc_column][vc_column_text] EXONERACI\u00d3N DEL PAGO DE IMPUESTO A LA RENTA POR DISCAPACIDAD [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]A partir de junio de 2017 los beneficios tributarios previstos en la Ley Org\u00e1nica de Discapacidades, aplican para aquellas personas cuya discapacidad es igual o superior al 30%. Los beneficios tributarios de exoneraci\u00f3n del Impuesto a la Renta, devoluci\u00f3n del IVA, rebaja especial para […]<\/p>","protected":false},"author":3,"featured_media":27813,"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":[20],"tags":[],"class_list":["post-27806","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27806","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=27806"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27806\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27813"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}