{"id":29384,"date":"2021-01-13T19:28:52","date_gmt":"2021-01-14T00:28:52","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27215"},"modified":"2021-01-13T19:28:52","modified_gmt":"2021-01-14T00:28:52","slug":"empresas-fantasmas-o-inexistentes","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/empresas-fantasmas-o-inexistentes\/","title":{"rendered":"Empresas Fantasmas o inexistentes"},"content":{"rendered":"

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

Empresas Fantasmas o inexistentes<\/b><\/span><\/h1>\n

[\/vc_column_text][vc_single_image image=\u00bb27217″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Resoluci\u00f3n NAC-DGERCGC16-00000356 (publicada 2S R.O. 820, del 17 de agosto de 2016)<\/span><\/em><\/p>\n

\u00a0<\/span><\/p>\n

Seg\u00fan el art\u00edculo 25 del Reglamento de Aplicaci\u00f3n a la Ley de R\u00e9gimen Tributario Interno son \u201caquellas que se han constituido mediante una declaraci\u00f3n ficticia de voluntad o con ocultaci\u00f3n deliberada de la verdad, quienes fundadas en el acuerdo simulado, aparentan la existencia de una sociedad, empresa o actividad econ\u00f3mica, para justificar supuestas transacciones, ocultar beneficios, modificar ingresos, costos y gastos o evadir obligaciones.<\/span><\/p>\n

\u00a0<\/span>Transacciones inexistentes<\/i><\/b>.- Se considerar\u00e1n transacciones inexistentes cuando la Administraci\u00f3n Tributaria detecte que un contribuyente ha estado emitiendo comprobantes de venta sin que se haya realizado la transferencia del bien o la prestaci\u00f3n del servicio, sin contar con los activos, personal, infraestructura o capacidad material, directa o indirectamente, para prestar los servicios o producir, comercializar o entregar los bienes que amparan tales comprobantes.<\/span><\/span><\/p>\n

\u00a0<\/span>Calificaci\u00f3n de empresas inexistentes, fantasmas o contribuyentes con transacciones inexistentes.-<\/i><\/b> El Servicio de Rentas Internas notificar\u00e1 a los sujetos pasivos que incurran en las condiciones previstas en los art\u00edculos 24, 25 y 25.1 de este reglamento, un oficio con el objeto de presentar, en cinco d\u00edas h\u00e1biles, la documentaci\u00f3n con la que pretendan desvirtuar dicha calidad.<\/span><\/p>\n

Los sujetos pasivos que no desvirt\u00faen las consideraciones del Servicio de Rentas Internas ser\u00e1n notificados, en las formas establecidas en el C\u00f3digo Tributario, con la resoluci\u00f3n administrativa que los considera como empresas inexistentes, fantasmas o contribuyentes con transacciones inexistentes.<\/span><\/p>\n

\u00a0<\/span>Publicaci\u00f3n<\/i><\/b><\/p>\n

El SRI publicar\u00e1 en el portal web oficial el listado de empresas inexistentes, fantasmas o personas naturales y sociedades que realizan actividades supuestas y\/o transacciones inexistentes.<\/span><\/p>\n

\u00a0<\/span>Efectos<\/i><\/b><\/p>\n

    \n
  • Se suspender\u00e1 de oficio el Registro \u00danico de Contribuyentes (RUC).<\/span><\/li>\n
  • Se suspender\u00e1 la vigencia de la o las autorizaciones utilizadas de comprobantes de venta, retenci\u00f3n y documentos complementarios.<\/span><\/li>\n
  • En el caso de sociedades, tambi\u00e9n se comunicar\u00e1 a los organismos de control respectivos<\/span><\/li>\n<\/ul>\n

    \u00a0<\/span>Correcci\u00f3n de declaraciones<\/i><\/b><\/p>\n

    Si no cuenta con la documentaci\u00f3n que respalde la realidad econ\u00f3mica de la o las transacciones, quienes han utilizado en sus declaraciones los documentos emitidos por empresas inexistentes, fantasmas o personas naturales y sociedades que realizan actividades supuestas y\/o transacciones inexistentes, deber\u00e1n corregir sus declaraciones, cumpliendo lo establecido en la normativa tributaria vigente.<\/span><\/p>\n

      \n
    • Para el Impuesto a la Renta, la correcci\u00f3n afectar\u00e1 al estado de resultados del ejercicio fiscal respectivo debido a que los gastos incurridos con Compa\u00f1\u00edas clasificadas dentro del catastro de empresas fantasmas deber\u00e1n ser considerados no deducibles.<\/span><\/li>\n
    • Para el IVA, se realizar\u00e1 la correcci\u00f3n de la declaraci\u00f3n a partir de la cual se genere un valor a pagar de impuesto por la disminuci\u00f3n del cr\u00e9dito tributario.<\/span><\/li>\n
    • \u00a0<\/span>No se podr\u00e1 solicitar devoluci\u00f3n o utilizar como cr\u00e9dito tributario, los impuestos que se hubieren generado en operaciones efectuadas con empresas inexistentes, fantasmas o supuestas, as\u00ed como con sociedades o personas naturales por transacciones inexistentes.<\/span><\/span><\/li>\n<\/ul>\n

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

      Descarga aqu\u00ed el Catastro de Empresas Fantasmas:<\/strong><\/p>\n

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      Ante cualquier duda, comun\u00edcate con nosotros<\/strong><\/p>\n

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      [vc_row][vc_column][vc_column_text] Empresas Fantasmas o inexistentes [\/vc_column_text][vc_single_image image=\u00bb27217″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Resoluci\u00f3n NAC-DGERCGC16-00000356 (publicada 2S R.O. 820, del 17 de agosto de 2016) \u00a0 Seg\u00fan el art\u00edculo 25 del Reglamento de Aplicaci\u00f3n a la Ley de R\u00e9gimen Tributario Interno son \u201caquellas que se han constituido mediante una declaraci\u00f3n ficticia de voluntad o con ocultaci\u00f3n deliberada de la verdad, […]<\/p>","protected":false},"author":3,"featured_media":27220,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","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":[24],"tags":[],"class_list":["post-29384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-emprendimiento"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29384","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=29384"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29384\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27220"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=29384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=29384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=29384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}