{"id":29385,"date":"2021-01-13T19:56:00","date_gmt":"2021-01-14T00:56:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27221"},"modified":"2022-04-06T12:14:30","modified_gmt":"2022-04-06T17:14:30","slug":"amortizacion-de-perdidas-tributarias","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/amortizacion-de-perdidas-tributarias\/","title":{"rendered":"Amortizaci\u00f3n de p\u00e9rdidas tributarias"},"content":{"rendered":"<div class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\"><b>Amortizaci\u00f3n de p\u00e9rdidas tributarias<\/b><\/span><\/div>\n<p><span style=\"font-weight: 400; color: #000000;\">Ley de R\u00e9gimen Tributario Interno art\u00edculo 11 y art\u00edculo 28 del Reglamento para la Aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Las sociedades, las personas naturales obligadas a llevar contabilidad y las sucesiones indivisas obligadas a llevar contabilidad pueden compensar las p\u00e9rdidas sufridas en ejercicios anteriores.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Se amortizan dentro de los <\/span><b>5 a\u00f1os<\/b> <b>siguientes <\/b><span style=\"font-weight: 400; color: #000000;\">a aquel en que se produjo la p\u00e9rdida, siempre que tal amortizaci\u00f3n no <\/span><b>sobrepase del 25% de<\/b> <b>la utilidad gravable<\/b><span style=\"font-weight: 400; color: #000000;\"> realizada en el respectivo ejercicio.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">En caso de liquidaci\u00f3n de la sociedad o terminaci\u00f3n de sus actividades en el pa\u00eds, el saldo de la p\u00e9rdida acumulada durante los \u00faltimos cinco ejercicios ser\u00e1 deducible en su totalidad en el ejercicio impositivo en que concluya su liquidaci\u00f3n o se produzca la terminaci\u00f3n de actividades.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Para fines tributarios, los socios o accionistas no podr\u00e1n compensar las p\u00e9rdidas de la sociedad con sus propios ingresos.<\/span><\/p>\n<p style=\"text-align: center;\"><strong>Ante cualquier duda, comun\u00edcate con nosotros<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">info@acl.com.ec<br \/>\n(+593) 99 734 9372<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Amortizaci\u00f3n de p\u00e9rdidas tributarias Ley de R\u00e9gimen Tributario Interno art\u00edculo 11 y art\u00edculo 28 del Reglamento para la Aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno Las sociedades, las personas naturales obligadas a llevar contabilidad y las sucesiones indivisas obligadas a llevar contabilidad pueden compensar las p\u00e9rdidas sufridas en ejercicios anteriores. Se amortizan dentro de [&hellip;]<\/p>","protected":false},"author":3,"featured_media":27225,"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":[14,20],"tags":[],"class_list":["post-29385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-acl","category-tributario"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29385","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=29385"}],"version-history":[{"count":1,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29385\/revisions"}],"predecessor-version":[{"id":32393,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29385\/revisions\/32393"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27225"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=29385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=29385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=29385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}