{"id":31888,"date":"2022-03-26T03:00:05","date_gmt":"2022-03-26T08:00:05","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31888"},"modified":"2022-03-23T16:48:01","modified_gmt":"2022-03-23T21:48:01","slug":"ley-reformatoria-para-la-equidad-tributaria-del-ecuador","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/ley-reformatoria-para-la-equidad-tributaria-del-ecuador\/","title":{"rendered":"Ley reformatoria para la equidad tributaria del Ecuador"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31888\" class=\"elementor elementor-31888\" 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<h2 class=\"elementor-heading-title elementor-size-medium\">Ley reformatoria para la equidad tributaria del Ecuador<\/h2>\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-5c94526 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c94526\" 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-3b56793\" data-id=\"3b56793\" 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-88a88be elementor-widget elementor-widget-text-editor\" data-id=\"88a88be\" 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<h2><b>Nuevas exenciones del Impuesto a la salida de Divisas<\/b><\/h2><div><b>\u00a0<\/b><\/div><h3><b>Los pagos de capital o dividendos realizados al exterior<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">En un monto equivalente al valor del capital ingresado al pa\u00eds, sea como financiamiento propio sin intereses o como <a href=\"https:\/\/acl.com.ec\/en\/disminucion-del-capital-social\/\">aporte de capital<\/a>, siempre y cuando se hayan destinado a realizar inversiones productivas.<\/span><\/p><h3><b>Venta de derechos representativos de capital<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">Los pagos efectuados al exterior por concepto de venta de derechos representativos de capital o cualquier otro activo adquirido por sociedades o personas no residentes en Ecuador.<\/span><\/p><h3><b>Pago y\/o devoluci\u00f3n de valores recaudados<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">La transferencia o traslado de divisas al exterior sea realizada por entidades de Servicios Auxiliares del Sistema Financiero calificadas y constituidas en el Ecuador, y correspondan de manera justificada, al pago y\/o devoluci\u00f3n de valores recaudados como parte de la prestaci\u00f3n de servicios de medio de pago electr\u00f3nicos, siempre y cuando los ingresos que la entidad perciba por la prestaci\u00f3n de dichos servicios sean declarados y tributados en Ecuador.<\/span><\/p><h4><b>Pagos realizados al exterior por concepto de importaci\u00f3n de bienes de capital y materias primas efectuados por las sociedades<\/b><\/h4><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">En los t\u00e9rminos del art\u00edculo 98 de la Ley de R\u00e9gimen Tributario Interno, que suscriban contratos de inversi\u00f3n, a partir de la vigencia de la Ley Org\u00e1nica para el desarrollo econ\u00f3mico y sostenibilidad fiscal tras la pandemia COVID19, hasta por los montos y plazos establecidos en dichos contratos de inversi\u00f3n y\/o adeudas, siempre que dichas adquisiciones sean necesarias para el desarrollo del proyecto.<\/span><\/p><p><span style=\"font-weight: 400;\">Para acceder a esta exoneraci\u00f3n, se deber\u00e1 contar con dictamen de la entidad rectora de las finanzas p\u00fablicas previo a la celebraci\u00f3n del contrato de inversi\u00f3n o su adenda.<\/span><\/p><p><strong>Fuente: Ley Desarrollo Econ\u00f3mico y Org\u00e1nico para la Sostenibilidad Fiscal<\/strong><\/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<br \/>(+593) 99 734 9372<\/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-whatsapp elementor-repeater-item-05d578a\" href=\"https:\/\/api.whatsapp.com\/send?phone=593997349372&#038;text=\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Whatsapp<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/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-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-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\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<\/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>Ley reformatoria para la equidad tributaria del Ecuador Nuevas exenciones del Impuesto a la salida de Divisas \u00a0 Los pagos de capital o dividendos realizados al exterior \u00a0 En un monto equivalente al valor del capital ingresado al pa\u00eds, sea como financiamiento propio sin intereses o como aporte de capital, siempre y cuando se hayan [&hellip;]<\/p>","protected":false},"author":3,"featured_media":31890,"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":[20],"tags":[],"class_list":["post-31888","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31888","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=31888"}],"version-history":[{"count":9,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31888\/revisions"}],"predecessor-version":[{"id":32240,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31888\/revisions\/32240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/31890"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=31888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=31888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=31888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}