{"id":30594,"date":"2021-12-01T04:34:43","date_gmt":"2021-12-01T04:34:43","guid":{"rendered":"https:\/\/acl.com.ec\/?p=30594"},"modified":"2021-12-01T05:23:02","modified_gmt":"2021-12-01T05:23:02","slug":"regimen-impositivo-voluntario-unico-y-temporal-para-la-regularizacion-de-activos-en-el-exterior","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/regimen-impositivo-voluntario-unico-y-temporal-para-la-regularizacion-de-activos-en-el-exterior\/","title":{"rendered":"R\u00e9gimen impositivo voluntario, \u00fanico y temporal para la regularizaci\u00f3n de activos en el exterior"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"30594\" class=\"elementor elementor-30594\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-medium\">R\u00e9gimen impositivo voluntario, \u00fanico y temporal para la regularizaci\u00f3n de activos en el exterior<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d165304 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d165304\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f05cdc0\" data-id=\"f05cdc0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec58019 elementor-widget elementor-widget-text-editor\" data-id=\"ec58019\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Art\u00edculo 15 R\u00e9gimen Impositivo Voluntario, \u00danico y Temporal para Regularizaci\u00f3n de Activos en el Exterior.- Se crea el R\u00e9gimen Impositivo Voluntario, \u00danico y Temporal aplicable a los residentes fiscales en el Ecuador que al 31 de diciembre de 2020 hayan mantenido en el exterior activos de cualquier clase, incluyendo pero sin limitarse a dinero, muebles o inmuebles, derechos representativos de capital, derechos de beneficiario o derechos fiduciarios, inversiones monetarias o no monetarias cuyo origen hayan sido ingresos gravados con impuesto a la renta en Ecuador, o hayan realizado operaciones o transacciones monetarias o no monetarias sujetas al Impuesto a la Salida de Divisas, no declaradas o cuyo impuesto correspondiente no hubiere sido objeto de retenci\u00f3n y\/o pago en el Ecuador de conformidad con lo establecido en la Ley de R\u00e9gimen Tributario Interno. <\/span><\/p><p><span style=\"font-weight: 400;\">El presente R\u00e9gimen Impositivo Voluntario, \u00danico y Temporal no supone un proceso de remisi\u00f3n de obligaciones tributarias del sujeto pasivo, toda vez que queda sujeto a la tarifa del impuesto que se crea en virtud del presente Libro. Ser\u00e1n objeto del presente r\u00e9gimen, asimismo, los ingresos que podr\u00edan haberse determinado por el Servicio de Rentas Internas aplicando las normas relativas al incremento patrimonial no justificado.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Art\u00edculo 22 Tarifa.- Los sujetos pasivos que se acojan al r\u00e9gimen impositivo regulado en el presente libro, pagar\u00e1n las siguientes tarifas:\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6aa6f3a\" data-id=\"6aa6f3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e941045 elementor-widget elementor-widget-image\" data-id=\"e941045\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"555\" src=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2021\/12\/Regimen-impositivo-voluntario-unico-y-tempora-1024x555.png\" class=\"attachment-large size-large wp-image-30608\" alt=\"R\u00e9gimen impositivo voluntario, \u00fanico y tempora\" srcset=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2021\/12\/Regimen-impositivo-voluntario-unico-y-tempora-1024x555.png 1024w, https:\/\/acl.com.ec\/wp-content\/uploads\/2021\/12\/Regimen-impositivo-voluntario-unico-y-tempora-300x163.png 300w, https:\/\/acl.com.ec\/wp-content\/uploads\/2021\/12\/Regimen-impositivo-voluntario-unico-y-tempora-768x416.png 768w, https:\/\/acl.com.ec\/wp-content\/uploads\/2021\/12\/Regimen-impositivo-voluntario-unico-y-tempora-20x11.png 20w, https:\/\/acl.com.ec\/wp-content\/uploads\/2021\/12\/Regimen-impositivo-voluntario-unico-y-tempora.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35e5759 elementor-widget elementor-widget-text-editor\" data-id=\"35e5759\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><span style=\"font-weight: 400;\">FUENTE: LEY ORGANICA PARA EL DESARROLLO ECON\u00d3MICO Y SOSTENIBILIDAD FISCAL TRAS LA PANDEMIA COVID-19\u00a0<\/span><\/em><\/p><p><br \/><br \/><br \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d4b6f6 elementor-widget elementor-widget-text-editor\" data-id=\"4d4b6f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<\/p><p>\u00a1S\u00edganos en Redes Sociales!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9be424 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a9be424\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" 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[&hellip;]<\/p>","protected":false},"author":3,"featured_media":30612,"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 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