{"id":31914,"date":"2022-03-28T03:00:45","date_gmt":"2022-03-28T08:00:45","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31914"},"modified":"2022-03-23T16:32:54","modified_gmt":"2022-03-23T21:32:54","slug":"impuesto-1-5-por-mil-2","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/impuesto-1-5-por-mil-2\/","title":{"rendered":"Impuesto 1.5 por mil"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31914\" class=\"elementor elementor-31914\" 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\">Impuesto 1.5 por mil<\/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<p><span style=\"font-weight: 400;\">El impuesto 1.5 por mil es un Impuesto Municipal anual, que deben pagar \u00fanicamente las personas Jur\u00eddicas y Naturales <a href=\"https:\/\/acl.com.ec\/en\/declaracion-del-impuesto-a-la-renta-personas-naturales-obligadas-a-llevar-contabilidad\/\">obligadas a llevar Contabilidad.<\/a><\/span><\/p><h2><b>Cu\u00e1nto se paga<\/b><\/h2><p><span style=\"font-weight: 400;\">El impuesto 1.5 por mil Se paga en funci\u00f3n de los activos totales menos el pasivo corriente y contingente x 1.5 por mil. La declaraci\u00f3n la debe realizar a trav\u00e9s de la p\u00e1gina web<\/span><a href=\"http:\/\/www.quito.gob.ec\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">www.quito.gob.ec<\/span><\/a><\/p><h2><b>Exoneraciones del impuesto 1.5 por mil<\/b><\/h2><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">1)<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Entidades del Estado y privadas con car\u00e1cter social<\/span><\/p><p><span style=\"font-weight: 400;\">2)<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Empresas multinacionales y de econom\u00eda mixta, con el porcentaje de propiedad p\u00fablica.<\/span><\/p><p><span style=\"font-weight: 400;\">3)<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Las personas naturales amparadas exclusivamente en la Ley de Fomento Artesanal.<\/span><\/p><p><span style=\"font-weight: 400;\">4)<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Personas naturales y jur\u00eddicas con porcentaje de actividad agropecuaria. * Art\u00edculo 35 del C\u00f3digo Tributario * Art\u00edculo 554 del COOTAD<\/span><\/p><h2><b>Est\u00edmulo por empleo Joven<\/b><\/h2><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">En la actual Administraci\u00f3n, para estimular el empleo joven se otorga hasta el 50% de reducci\u00f3n del impuesto de 1.5 por mil sobre los activos totales si se contrata personas entre 18 y 29 a\u00f1os de edad.<\/span><\/p><h2><b>Requisitos est\u00edmulo Empleo Joven<\/b><\/h2><p><span style=\"font-weight: 400;\">Para acogerse al est\u00edmulo, el empleador deber\u00e1 reportar, por lo menos, seis aportaciones consecutivas al Instituto Ecuatoriano de Seguridad Social (IESS) dentro del per\u00edodo de un a\u00f1o, por cada trabajador joven contratado.<\/span><\/p><h2><b>Requisitos<\/b><span style=\"font-weight: 400;\">:<\/span><\/h2><p><span style=\"font-weight: 400;\">1)<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Seis aportaciones del IESS durante un a\u00f1o<\/span><\/p><p><span style=\"font-weight: 400;\">2)<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Plazo m\u00e1ximo del est\u00edmulo 10 a\u00f1os.<\/span><\/p><h2><b>Est\u00edmulo por emprendimiento joven:<\/b><\/h2><p><span style=\"font-weight: 400;\">Busca estimular el emprendimiento liderado mayoritariamente por j\u00f3venes comprendidos entre 18 y 29 a\u00f1os de edad, dentro del Distrito Metropolitano de Quito.<\/span><\/p><p><i><span style=\"font-weight: 400;\">Este est\u00edmulo otorga:<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">1)<\/span><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Una disminuci\u00f3n del 50% del valor de la patente Municipal durante tres a\u00f1os y del 50% del valor del impuesto de 1.5 por mil sobre los activos totales durante 5 a\u00f1os.<\/span><\/p><p><strong>Fuente:<a href=\"https:\/\/www.quito.gob.ec\/\" target=\"_blank\" rel=\"noopener\">\u00a0https:\/\/www.quito.gob.ec\/<\/a><\/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 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Cu\u00e1nto se paga El impuesto 1.5 por mil Se paga en funci\u00f3n de los activos totales menos el pasivo corriente y contingente x 1.5 por mil. La declaraci\u00f3n [&hellip;]<\/p>","protected":false},"author":3,"featured_media":31921,"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-31914","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\/31914","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=31914"}],"version-history":[{"count":8,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31914\/revisions"}],"predecessor-version":[{"id":32231,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31914\/revisions\/32231"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/31921"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=31914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=31914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=31914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}