{"id":31258,"date":"2022-01-25T00:50:22","date_gmt":"2022-01-25T00:50:22","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31258"},"modified":"2022-01-25T01:09:38","modified_gmt":"2022-01-25T01:09:38","slug":"actualizacion-de-rangos-para-liquidar-el-impuesto-a-la-renta-por-incrementos-patrimoniales","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/actualizacion-de-rangos-para-liquidar-el-impuesto-a-la-renta-por-incrementos-patrimoniales\/","title":{"rendered":"Actualizaci\u00f3n de rangos para liquidar el Impuesto a la Renta por incrementos patrimoniales"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31258\" class=\"elementor elementor-31258\" 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\">Actualizar los rangos de la tabla establecida para liquidar el Impuesto a la Renta por incrementos patrimoniales provenientes de herencias, legados, donaciones, hallazgos y todo tipo de acto o contrato por el cual se adquiera el dominio, a t\u00edtulo gratuito de bienes y derechos, para el per\u00edodo fiscal 2022\n<\/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 1.- Objeto. &#8211;\u00a0 Actualizar los rangos de la tabla para liquidar el impuesto a la renta por incrementos patrimoniales provenientes de herencias, legados, donaciones, hallazgos y todo tipo de acto o contrato por el cual se adquiera el dominio, a t\u00edtulo gratuito, de bienes y derechos, a partir de la variaci\u00f3n anual del \u00cdndice de Precios al Consumidor de \u00c1rea Urbana dictado por el INEC a noviembre de 2021. Esta tabla rige para el ejercicio fiscal 2022.<\/span><\/p><p><span style=\"font-weight: 400;\">Art\u00edculo 2.- Actualizaci\u00f3n de rangos. &#8211; Se actualizan los rangos de la tabla prevista en el literal d) del art\u00edculo 36 de la Ley de R\u00e9gimen Tributario Interno, para la liquidaci\u00f3n del impuesto a la \u00a0 renta \u00a0 por\u00a0 incrementos \u00a0 patrimoniales \u00a0 provenientes \u00a0 de\u00a0 herencias, legados, donaciones, hallazgos y todo tipo de acto o contrato por el cual se adquiera el dominio, a t\u00edtulo gratuito, de bienes y derechos, correspondientes al ejercicio fiscal 2022, de conformidad con la siguiente tabla:<\/span><\/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-7db4cbb elementor-widget elementor-widget-image\" data-id=\"7db4cbb\" 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=\"903\" src=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/tabla-establecida-para-liquidar-el-Impuesto-a-la-Renta-por-incrementos-patrimoniales-e1643072967199-1024x903.png\" class=\"attachment-large size-large wp-image-31275\" alt=\"tabla establecida para liquidar el Impuesto a la Renta por incrementos patrimoniales\" srcset=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/tabla-establecida-para-liquidar-el-Impuesto-a-la-Renta-por-incrementos-patrimoniales-e1643072967199-1024x903.png 1024w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/tabla-establecida-para-liquidar-el-Impuesto-a-la-Renta-por-incrementos-patrimoniales-e1643072967199-300x265.png 300w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/tabla-establecida-para-liquidar-el-Impuesto-a-la-Renta-por-incrementos-patrimoniales-e1643072967199-768x677.png 768w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/tabla-establecida-para-liquidar-el-Impuesto-a-la-Renta-por-incrementos-patrimoniales-e1643072967199-20x18.png 20w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/tabla-establecida-para-liquidar-el-Impuesto-a-la-Renta-por-incrementos-patrimoniales-e1643072967199.png 1415w\" 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\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-0ae3163 elementor-widget elementor-widget-text-editor\" data-id=\"0ae3163\" 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><b>DISPOSICI\u00d3N FINAL. &#8211;<\/b><span style=\"font-weight: 400;\"> La presente Resoluci\u00f3n entrar\u00e1 en vigencia a partir de su publicaci\u00f3n en el Registro Oficial y ser\u00e1 aplicable a partir del 01 de enero de 2022.<\/span><\/p><p><em><b>Base legal: <\/b><span style=\"font-weight: 400;\">RESOLUCI\u00d3N Nro.\u00a0 NAC-DGERCGC21-00000059 SERVICIO DE RENTAS INTERNAS\u00a0<\/span><\/em><\/p><p><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 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para liquidar el Impuesto a la Renta por incrementos patrimoniales provenientes de herencias, legados, donaciones, hallazgos y todo tipo de acto o contrato por el cual se adquiera el dominio, a t\u00edtulo gratuito de bienes y derechos, para el per\u00edodo fiscal 2022 Art\u00edculo 1.- Objeto. &#8211;\u00a0 Actualizar los [&hellip;]<\/p>","protected":false},"author":3,"featured_media":31260,"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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