{"id":31023,"date":"2022-01-05T04:40:41","date_gmt":"2022-01-05T04:40:41","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31023"},"modified":"2022-01-05T04:51:59","modified_gmt":"2022-01-05T04:51:59","slug":"reduccion-progresiva-del-impuesto-a-la-salida-de-divisas-2","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/reduccion-progresiva-del-impuesto-a-la-salida-de-divisas-2\/","title":{"rendered":"Reducci\u00f3n progresiva del Impuesto a la Salida de Divisas"},"content":{"rendered":"
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Reducci\u00f3n progresiva del Impuesto a la Salida de Divisas<\/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
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Art.1 Reducir progresivamente la tarifa del impuesto a la Salida de Divisas en un cuarto de punto porcentual (0,25) por trimestre durante el 2022, hasta llegar a una tasa del 4% conforme a las siguientes fechas;<\/span><\/p>

–<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>Primera reducci\u00f3n: 01 de enero de 2022<\/span><\/p>

–<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>Segunda reducci\u00f3n 01 de abril de 2022<\/span><\/p>

–<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>Tercera reducci\u00f3n: 01 de julio de 2022<\/span><\/p>

–<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>Cuarta reducci\u00f3n: 01 de octubre de 2022<\/span><\/p>

DISPOSICI\u00d3N TRANSITORIA PRIMERA.- El Servicio de Rentas Internas quince d\u00edas antes de las fechas indicadas en el art\u00edculo primero del presente decreto, modificara todo resoluci\u00f3n de car\u00e1cter general que se pertinente y actualizar\u00e1 los formularios correspondientes con el fin de aplicar la reducci\u00f3n del Impuesto a la Salida de divisas dispuesto en el presente decreto ejecutivo.<\/span><\/p>

DISPOSICI\u00d3N TRANSITORIA SEGUNDA \u2013 A efectos de aplicar la tarifa descrita en el Art\u00edculo \u00danico del presente instrumento, los agentes de retenci\u00f3n y percepci\u00f3n del Impuesto a la Salida de Divisas \u2013 ISD, efectuar\u00e1n los ajustes necesarios en sus sistemas operativos.<\/span><\/p>

DISPOSICI\u00d3N TRANSITORIA TERCERA\u00a0 \u2013 Mientras se efect\u00faan los ajustes necesarios para la implementaci\u00f3n de la tarifa prevista en el presente Decreto, los sujetos pasivos obligados podr\u00e1n solicitar al Servicio de Rentas Internas la anulaci\u00f3n masiva de los comprobantes de retenci\u00f3n que hubieran sido emitidos considerando una tarifa diferente a la vigente, previa emisi\u00f3n del nuevo comprobante aplicando la tarifa correspondiente.<\/span><\/p>

Los ajustes en los mismos sistemas antes referidos deber\u00e1n implementarse hasta el 31 de enero de 2022.<\/span><\/p>

\u00a0<\/p>

Fuente Legal<\/strong> <\/em>
Decreto Ejecutivo No. 298,\u00a0\u00a0emitido el 22 de diciembre\u00a0\u00a0<\/em>de 2021.\u00a0<\/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

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

info@acl.com.ec<\/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

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Reducci\u00f3n progresiva del Impuesto a la Salida de Divisas Art.1 Reducir progresivamente la tarifa del impuesto a la Salida de Divisas en un cuarto de punto porcentual (0,25) por trimestre durante el 2022, hasta llegar a una tasa del 4% conforme a las siguientes fechas; –\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Primera reducci\u00f3n: 01 de enero […]<\/p>","protected":false},"author":3,"featured_media":31027,"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":[1],"tags":[],"class_list":["post-31023","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-uncategorized","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31023","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=31023"}],"version-history":[{"count":11,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31023\/revisions"}],"predecessor-version":[{"id":31036,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31023\/revisions\/31036"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/31027"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=31023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=31023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=31023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}