{"id":28182,"date":"2021-04-29T15:45:50","date_gmt":"2021-04-29T20:45:50","guid":{"rendered":"https:\/\/acl.com.ec\/?p=28182"},"modified":"2021-04-29T15:45:50","modified_gmt":"2021-04-29T20:45:50","slug":"impuesto-a-la-renta-para-herencias-legados-y-donaciones","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/impuesto-a-la-renta-para-herencias-legados-y-donaciones\/","title":{"rendered":"Impuesto a la Renta para Herencias, Legados y Donaciones"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\"><b>Impuesto a la Renta para Herencias, Legados y Donaciones<\/b><\/span><\/h1>\n<p>&nbsp;[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<b>Plazo &#8211; <\/b><span style=\"font-weight: 400; color: #000000;\">Seis meses desde que los herederos se\u00f1alan expresamente que estos existen (no necesariamente desde la muerte del familiar).<\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Para <\/span><span style=\"font-weight: 400;\">oficializar la herencia, en caso de no existir un testamento, es necesario realizar ciertos tr\u00e1mites para la posesi\u00f3n de los bienes heredados.<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Se requiere de una <\/span><span style=\"font-weight: 400;\">posesi\u00f3n efectiva de bienes sucesorios<\/span><span style=\"font-weight: 400;\">, figura que se establece en la Ley Notarial. Es<\/span><span style=\"font-weight: 400;\"> un notario el que realiza el tr\u00e1mite para la posesi\u00f3n efectiva.<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Luego, se debe revisar la base imponible para declarar y pagar el Impuesto a la Renta para Herencias, Legados y Donaciones.<\/span><\/p>\n<p>&nbsp;[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb28189&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Este tributo se paga, <\/span><span style=\"font-weight: 400;\">por una sola vez<\/span><span style=\"font-weight: 400;\">, en funci\u00f3n de la porci\u00f3n que recibe cada uno de los herederos<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Establece <\/span><span style=\"font-weight: 400;\">excepciones en el pago para los hijos del fallecido que sean menores de edad o con discapacidad<\/span><span style=\"font-weight: 400;\">, y los beneficiarios que se encuentren dentro del primer grado de consanguinidad con el causante pagar\u00e1n la mitad.<\/span><\/span><\/p>\n<h3><span style=\"color: #7e9fbb;\"><b>Claves:<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">La declaraci\u00f3n y pago es un requisito previo para la culminaci\u00f3n de la transferencia y\/o registro de los bienes, derechos, otros actos y contratos.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">Si en un mismo a\u00f1o fiscal es beneficiario de m\u00e1s de una herencia o legado, presentar\u00e1 y pagar\u00e1 su declaraci\u00f3n por cada caso individual.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">Si en un mismo a\u00f1o fiscal es beneficiario de m\u00e1s de una donaci\u00f3n (de uno o varios donantes), en que se transfieran la propiedad a t\u00edtulo gratuito de bienes, derechos, otros actos y contratos, estar\u00e1 obligado a presentar una declaraci\u00f3n sustitutiva, consolidando la informaci\u00f3n como si se tratase de una sola donaci\u00f3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">En caso de presentar y pagar la declaraci\u00f3n de herencia o legado de forma err\u00f3nea o incompleta deber\u00e1 presentar la respectiva sustitutiva.<\/span><\/li>\n<\/ul>\n<p><em><b>Fuente:<\/b><span style=\"font-weight: 400;\"> Servicio de Rentas Internas<\/span><\/em><\/p>\n<p>&nbsp;[\/vc_column_text][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">Ante cualquier duda, comun\u00edquese con nosotros<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"mailto:info@acl.com.ec\">info@acl.com.ec<\/a><\/p>\n<p style=\"text-align: center;\"><strong>\u00a1S\u00edganos en Redes Sociales!<\/strong><\/p>\n<p style=\"text-align: center;\">\n<p>[\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40&#8243; 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":"<p>[vc_row][vc_column][vc_column_text] Impuesto a la Renta para Herencias, Legados y Donaciones &nbsp;[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Plazo &#8211; Seis meses desde que los herederos se\u00f1alan expresamente que estos existen (no necesariamente desde la muerte del familiar). Para oficializar la herencia, en caso de no existir un testamento, es necesario realizar ciertos tr\u00e1mites para la posesi\u00f3n de los bienes heredados. Se requiere [&hellip;]<\/p>","protected":false},"author":3,"featured_media":28184,"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-28182","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\/28182","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=28182"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28182\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/28184"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=28182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=28182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=28182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}