{"id":31344,"date":"2022-01-25T03:35:53","date_gmt":"2022-01-25T03:35:53","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31344"},"modified":"2022-01-25T03:46:50","modified_gmt":"2022-01-25T03:46:50","slug":"disponible-el-formulario-de-proyeccion-de-gastos-personales-para-el-ano-2022","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/disponible-el-formulario-de-proyeccion-de-gastos-personales-para-el-ano-2022\/","title":{"rendered":"Disponible el formulario de proyecci\u00f3n de gastos personales para el a\u00f1o 2022"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31344\" class=\"elementor elementor-31344\" 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\">Disponible el formulario de proyecci\u00f3n de gastos personales para el a\u00f1o 2022<\/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-7b3f941 elementor-widget elementor-widget-text-editor\" data-id=\"7b3f941\" 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;\">El Servicio de Rentas Internas (SRI) habilit\u00f3 el formulario \u00fanico para la proyecci\u00f3n de gastos personales, aplicable para el a\u00f1o 2022, que deber\u00e1 ser presentado por los trabajadores en relaci\u00f3n de dependencia a sus empleadores dentro del mes de enero de este a\u00f1o.<\/span><\/p><p><span style=\"font-weight: 400;\">Para acceder al formulario, los contribuyentes deben ingresar a www.sri.gob.ec, secci\u00f3n Informaci\u00f3n sobre impuestos \/ \u00bfC\u00f3mo declaro mis impuestos? \/ Formulario y gu\u00edas \/ Gastos Personales.<\/span><\/p><p><span style=\"font-weight: 400;\">La Ley Org\u00e1nica para el Desarrollo Econ\u00f3mico y Sostenibilidad Fiscal tras la pandemia COVID 19 crea una rebaja del Impuesto a la Renta causado por gastos personales (sustentados en comprobantes de venta) para personas naturales, aplicable antes de imputar cr\u00e9ditos tributarios a los que haya lugar de conformidad con la Ley.<\/span><\/p><p><span style=\"font-weight: 400;\">La fracci\u00f3n b\u00e1sica desgravada del Impuesto a la Renta para el per\u00edodo fiscal 2022 es de USD 11.310,00, y ser\u00e1n deducibles los gastos realizados en el pa\u00eds sustentados en comprobantes de venta por concepto de:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Arriendo o pago de intereses por cr\u00e9ditos para adquisici\u00f3n de una sola vivienda.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alimentaci\u00f3n.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pensiones alimenticias.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vestimenta.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Turismo nacional en establecimientos registrados y con LUAE La Licencia Metropolitana \u00danica para el Ejercicio de Actividades Econ\u00f3micas).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salud.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Educaci\u00f3n (incluye los gastos efectuados en arte y cultura).<\/span><\/li><\/ul><h2><b>Nuevo esquema de gastos personales<\/b><\/h2><p>\u00a0<\/p><p><b>a) C\u00e1lculo del Ingreso Bruto:<\/b><\/p><p><span style=\"font-weight: 400;\">Se calcular\u00e1n los ingresos brutos anuales, para lo cual se sumar\u00e1n todas las remuneraciones, comisiones o bonificaciones, incluidos los d\u00e9cimos y fondos de reserva.<\/span><\/p><p><b>b) Monto m\u00e1ximo de rebaja del Impuesto a la Renta causado por gastos personales:<\/b><\/p><ol><li><b> <\/b><span style=\"font-weight: 400;\">Si los ingresos brutos anuales del contribuyente (incluidos los ingresos exentos) no superan 2,13 fracciones b\u00e1sicas desgravadas (A\u00f1o 2022: USD 24.090,30), aplicar\u00e1 la siguiente f\u00f3rmula:<\/span><\/li><\/ol><p><b>Rebaja =<\/b><span style=\"font-weight: 400;\"> 20% del valor menor entre los gastos personales o el valor de 7 canastas familiares b\u00e1sicas* (hasta USD 1.007,51).<\/span><\/p><ol start=\"2\"><li><b> <\/b><span style=\"font-weight: 400;\">Si los ingresos brutos anuales del contribuyente (incluidos los ingresos exentos) superan 2,13 fracciones b\u00e1sicas desgravadas (A\u00f1o 2022: USD 24.090,30), aplicar\u00e1 la siguiente f\u00f3rmula:<\/span><\/li><\/ol><p><b>Rebaja = <\/b><span style=\"font-weight: 400;\">10% del valor menor entre los gastos personales o el valor de 7 canastas familiares b\u00e1sicas* (hasta USD 503.76).<\/span><\/p><ol start=\"3\"><li><b> R\u00e9gimen aplicable para la provincia de Gal\u00e1pagos<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">Para la rebaja del c\u00e1lculo diferencial, aplicable al Impuesto a la Renta causado, para Gal\u00e1pagos, los valores de siete veces la canasta familiar b\u00e1sica; y 2,13 fracciones b\u00e1sicas desgravadas de impuesto a la renta se\u00f1alados en la Ley, se deber\u00e1n multiplicar por el \u00cdndice de Precios al Consumidor Espacial de Gal\u00e1pagos IPCEG.<\/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-4d4b6f6 elementor-widget 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de gastos personales para el a\u00f1o 2022 El Servicio de Rentas Internas (SRI) habilit\u00f3 el formulario \u00fanico para la proyecci\u00f3n de gastos personales, aplicable para el a\u00f1o 2022, que deber\u00e1 ser presentado por los trabajadores en relaci\u00f3n de dependencia a sus empleadores dentro del mes de enero de este a\u00f1o. [&hellip;]<\/p>","protected":false},"author":3,"featured_media":31346,"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":[26],"tags":[],"class_list":["post-31344","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-finanzas","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31344","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=31344"}],"version-history":[{"count":15,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31344\/revisions"}],"predecessor-version":[{"id":31360,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31344\/revisions\/31360"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/31346"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=31344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=31344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=31344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}