{"id":29185,"date":"2021-10-05T14:07:43","date_gmt":"2021-10-05T19:07:43","guid":{"rendered":"https:\/\/acl.com.ec\/?p=29185"},"modified":"2021-10-05T14:07:43","modified_gmt":"2021-10-05T19:07:43","slug":"plazos-para-la-presentacion-de-declaraciones-sustitutivas-al-servicio-de-rentas-internas","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/plazos-para-la-presentacion-de-declaraciones-sustitutivas-al-servicio-de-rentas-internas\/","title":{"rendered":"Plazos para la presentaci\u00f3n de declaraciones sustitutivas al servicio de rentas internas"},"content":{"rendered":"

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

plazos para la presentaci\u00f3n de declaraciones sustitutivas al servicio de rentas internas<\/b><\/span><\/div>\n

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

 <\/p>\n

    \n
  1. Sobre la presentaci\u00f3n de declaraciones sustitutivas, por errores de hecho o de c\u00e1lculo.-<\/b> El sujeto pasivo podr\u00e1 rectificar los errores de hecho o de c\u00e1lculo en que hubiere incurrido, dentro del a\u00f1o siguiente a la presentaci\u00f3n de la declaraci\u00f3n original, siempre que con anterioridad no se hubiere establecido y notificado el error por la Administraci\u00f3n.<\/span><\/li>\n
  2. Sobre la presentaci\u00f3n de declaraciones sustitutivas, con un valor a pagar mayor al declarado por concepto de impuesto, anticipos o retenciones.<\/b>– Se admitir\u00e1n correcciones a las declaraciones tributarias luego de presentadas, en cualquier tiempo, solo en el caso en que tales correcciones impliquen un mayor valor a pagar por concepto de impuesto, anticipos o retenci\u00f3n, hasta antes que la Administraci\u00f3n Tributaria ejerza su facultad determinadora.<\/span><\/span><\/li>\n
  3. Sobre la presentaci\u00f3n de declaraciones sustitutivas, por errores que no modifican el impuesto a pagar o que implican diferencias a favor del contribuyente.<\/b>– Los errores en las declaraciones, cuya soluci\u00f3n no modifica el impuesto a pagar -no obstante modifica en m\u00e1s o en menos la p\u00e9rdida o el cr\u00e9dito tributario- o implica diferencias a favor del contribuyente, podr\u00e1n enmendarse dentro del a\u00f1o siguiente a la presentaci\u00f3n de la declaraci\u00f3n original, siempre que con anterioridad no se hubiera establecido y notificado el error por la Administraci\u00f3n Tributaria.<\/span><\/span><\/li>\n
  4. Sobre la presentaci\u00f3n de declaraciones sustitutivas, por errores que no modifican el impuesto a pagar o que implican diferencias a favor del contribuyente.-<\/b> Los errores en las declaraciones, cuya soluci\u00f3n no modifica el impuesto a pagar -no obstante modifica en m\u00e1s o en menos la p\u00e9rdida o el cr\u00e9dito tributario- o implica diferencias a favor del contribuyente, podr\u00e1n enmendarse dentro del a\u00f1o siguiente a la presentaci\u00f3n de la declaraci\u00f3n original, siempre que con anterioridad no se hubiera establecido y notificado el error por la Administraci\u00f3n Tributaria.<\/span><\/li>\n
  5. Sobre la presentaci\u00f3n de declaraciones sustitutivas, originadas en procesos de control de la Administraci\u00f3n Tributaria.<\/b>– Dentro de los seis a\u00f1os siguientes a la presentaci\u00f3n de la declaraci\u00f3n original, en los procesos de control de la Administraci\u00f3n Tributaria, esta podr\u00e1 requerir la presentaci\u00f3n de la respectiva declaraci\u00f3n sustitutiva al sujeto pasivo, solamente sobre los rubros requeridos.<\/span><\/span><\/li>\n<\/ol>\n

     <\/p>\n

    FUENTE: <\/strong>Circular No. NAC-DGECCGC13-00011<\/span><\/i><\/p>\n

     <\/p>\n

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

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    [vc_row][vc_column][vc_column_text] plazos para la presentaci\u00f3n de declaraciones sustitutivas al servicio de rentas internas [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]   Sobre la presentaci\u00f3n de declaraciones sustitutivas, por errores de hecho o de c\u00e1lculo.- El sujeto pasivo podr\u00e1 rectificar los errores de hecho o de c\u00e1lculo en que hubiere incurrido, dentro del a\u00f1o siguiente a la presentaci\u00f3n de la declaraci\u00f3n original, […]<\/p>","protected":false},"author":3,"featured_media":29186,"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-29185","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\/29185","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=29185"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29185\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/29186"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=29185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=29185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=29185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}