{"id":31091,"date":"2022-01-11T03:35:18","date_gmt":"2022-01-11T03:35:18","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31091"},"modified":"2022-01-11T03:54:08","modified_gmt":"2022-01-11T03:54:08","slug":"porcentajes-de-retencion-de-impuesto-al-valor-agregado-en-las-ventas-de-derivados-de-petroleo-a-las-distribuidoras","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/porcentajes-de-retencion-de-impuesto-al-valor-agregado-en-las-ventas-de-derivados-de-petroleo-a-las-distribuidoras\/","title":{"rendered":"Porcentajes de retenci\u00f3n de impuesto al valor agregado en las ventas de derivados de petr\u00f3leo a las distribuidoras"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31091\" class=\"elementor elementor-31091\" 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\">Porcentajes de retenci\u00f3n de Impuesto al Valor Agregado en las ventas de derivados de petr\u00f3leo a las distribuidoras<\/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>Art\u00edculo 1. &#8211; Petrocomercial y las comercializadoras de combustibles, en las ventas de derivados de petr\u00f3leo a las distribuidoras, deber\u00e1n efectuar las retenciones sobre el Impuesto Valor Agregado &#8211; IVA causado, conforme a los porcentajes detallados en el cuadro a continuaci\u00f3n:<\/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-c93e566 elementor-widget elementor-widget-image\" data-id=\"c93e566\" 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=\"401\" src=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/PORCENTAJES-DE-RETENCIO\u0301N-DE-IVA-EN-LAS-VENTAS-DE-DERIVADOS-DE-PETRO\u0301LEO--e1641873119347-1024x401.png\" class=\"attachment-large size-large wp-image-31107\" alt=\"PORCENTAJES DE RETENCI\u00d3N DE IVA EN LAS VENTAS DE DERIVADOS DE PETR\u00d3LEO\" srcset=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/PORCENTAJES-DE-RETENCIO\u0301N-DE-IVA-EN-LAS-VENTAS-DE-DERIVADOS-DE-PETRO\u0301LEO--e1641873119347-1024x401.png 1024w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/PORCENTAJES-DE-RETENCIO\u0301N-DE-IVA-EN-LAS-VENTAS-DE-DERIVADOS-DE-PETRO\u0301LEO--e1641873119347-300x118.png 300w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/PORCENTAJES-DE-RETENCIO\u0301N-DE-IVA-EN-LAS-VENTAS-DE-DERIVADOS-DE-PETRO\u0301LEO--e1641873119347-768x301.png 768w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/PORCENTAJES-DE-RETENCIO\u0301N-DE-IVA-EN-LAS-VENTAS-DE-DERIVADOS-DE-PETRO\u0301LEO--e1641873119347-20x8.png 20w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/PORCENTAJES-DE-RETENCIO\u0301N-DE-IVA-EN-LAS-VENTAS-DE-DERIVADOS-DE-PETRO\u0301LEO--e1641873119347.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-758a8fe elementor-widget elementor-widget-text-editor\" data-id=\"758a8fe\" 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>Art\u00edculo 2.- Para el caso de otros derivados del petr\u00f3leo, que no se encuentren referidos en el art\u00edculo anterior, se aplicar\u00e1 la retenci\u00f3n del 100% del IVA presuntivo calculado sobre el margen de comercializaci\u00f3n que corresponde al distribuidor; los valores retenidos se declarar\u00e1n y pagar\u00e1n sin deducci\u00f3n alguna.<\/p><p><em>RESOLUCI\u00d3N NRO. NAC-DGERCGC21-00000063 de 30 de diciembre de 2021<\/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\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-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\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-1ccab11\" href=\"https:\/\/www.facebook.com\/ACLAUDITCO\/?epa=SEARCH_BOX\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-11a0a69\" href=\"https:\/\/www.youtube.com\/channel\/UCZ-wHjiy6Ss3AwamBWk-HAA?view_as=subscriber\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-1bd231e\" href=\"https:\/\/www.linkedin.com\/company\/acl-auditores-y-consultores-latam-ecuador\/?viewAsMember=true\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-ad68edc\" href=\"https:\/\/www.instagram.com\/acl_latam\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\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<\/div>","protected":false},"excerpt":{"rendered":"<p>Porcentajes de retenci\u00f3n de Impuesto al Valor Agregado en las ventas de derivados de petr\u00f3leo a las distribuidoras Art\u00edculo 1. &#8211; Petrocomercial y las comercializadoras de combustibles, en las ventas de derivados de petr\u00f3leo a las distribuidoras, deber\u00e1n efectuar las retenciones sobre el Impuesto Valor Agregado &#8211; IVA causado, conforme a los porcentajes detallados en [&hellip;]<\/p>","protected":false},"author":3,"featured_media":31114,"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-31091","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\/31091","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=31091"}],"version-history":[{"count":21,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31091\/revisions"}],"predecessor-version":[{"id":31115,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31091\/revisions\/31115"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/31114"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=31091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=31091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=31091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}