{"id":31527,"date":"2022-02-12T08:00:00","date_gmt":"2022-02-12T13:00:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31527"},"modified":"2022-02-12T13:41:55","modified_gmt":"2022-02-12T18:41:55","slug":"las-contribuciones-temporales-no-son-deducibles-de-impuesto-a-la-renta-y-tampoco-son-credito-tributario-para-dicho-impuesto-resolucion-nro-nac-dgercgc22-00000001-de-4-de-enero-de-2022","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/las-contribuciones-temporales-no-son-deducibles-de-impuesto-a-la-renta-y-tampoco-son-credito-tributario-para-dicho-impuesto-resolucion-nro-nac-dgercgc22-00000001-de-4-de-enero-de-2022\/","title":{"rendered":"Las contribuciones temporales no son deducibles de impuesto a la renta y tampoco son cr\u00e9dito tributario para dicho impuesto &#8211; RESOLUCI\u00d3N Nro. NAC-DGERCGC22-00000001 de 4 de enero de 2022"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31527\" class=\"elementor elementor-31527\" 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\">Las contribuciones temporales no son deducibles de impuesto a la renta y tampoco son cr\u00e9dito tributario para dicho impuesto - RESOLUCI\u00d3N Nro. NAC-DGERCGC22-00000001 de 4 de enero de 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-8ba3d59 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ba3d59\" 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-afe8c28\" data-id=\"afe8c28\" 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-e16d1f6 elementor-widget elementor-widget-text-editor\" data-id=\"e16d1f6\" 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 valor pagado por concepto de estas contribuciones temporales no servir\u00e1 como cr\u00e9dito tributario para el pago de los impuestos a cargo del sujeto pasivo ni ser\u00e1 deducible para el pago de otros impuestos, seg\u00fan lo previsto en los art\u00edculos 7 y 11 de la Ley Org\u00e1nica para el Desarrollo Econ\u00f3mico y Sostenibilidad Fiscal Tras la Pandemia COVID-19.<\/span><\/p><p><span style=\"font-weight: 400;\">En caso de que los contribuyentes, siempre y cuando la correspondiente normativa contable as\u00ed lo disponga, deban registrar una provisi\u00f3n por efectos del pago de la Contribuci\u00f3n \u00danica y Temporal sobre el Patrimonio de las Sociedades, el gasto contable atribuible a esta provisi\u00f3n deber\u00e1 ser considerado como no deducible y no dar\u00e1 derecho al reconocimiento de un impuesto diferido, de conformidad con lo establecido en el art\u00edculo 11 de la Ley Org\u00e1nica para el Desarrollo Econ\u00f3mico y Sostenibilidad Fiscal Tras la Pandemia COVID-19.\u201d<\/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 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NAC-DGERCGC22-00000001 de 4 de enero de 2022 El valor pagado por concepto de estas contribuciones temporales no servir\u00e1 como cr\u00e9dito tributario para el pago de los impuestos a cargo del sujeto pasivo ni [&hellip;]<\/p>","protected":false},"author":3,"featured_media":31529,"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":[25,20],"tags":[],"class_list":["post-31527","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-resoluciones","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31527","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=31527"}],"version-history":[{"count":9,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31527\/revisions"}],"predecessor-version":[{"id":31593,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31527\/revisions\/31593"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/31529"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=31527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=31527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=31527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}