{"id":32251,"date":"2022-03-30T13:00:14","date_gmt":"2022-03-30T18:00:14","guid":{"rendered":"https:\/\/acl.com.ec\/?p=32251"},"modified":"2022-03-29T17:59:29","modified_gmt":"2022-03-29T22:59:29","slug":"impuesto-a-la-patente-2","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/impuesto-a-la-patente-2\/","title":{"rendered":"Impuesto a la patente"},"content":{"rendered":"
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Impuesto a la Patente<\/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
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Es un impuesto a la patente pagan todas las personas que tienen una actividad econ\u00f3mica<\/a> en el Distrito Metropolitano de Quito.<\/span><\/p>

Exoneraciones de pago de patente<\/b><\/h2>
\u00a0<\/b><\/div>

1)<\/span> Artesanos debidamente calificados por la Junta Nacional del Artesano<\/span><\/p>

2)<\/span> E<\/span>ntidades Estatales y Entidades privadas con car\u00e1cter social *Art\u00edculo 35 del C\u00f3digo Tributario<\/span><\/p>

Reducciones del impuesto a la patente<\/b><\/h2>
\u00a0<\/b><\/div>

1)<\/span> Adultos mayores: gozan de una reducci\u00f3n del impuesto de patente del 50%<\/span><\/p>

2) <\/span>Personas jur\u00eddicas y naturales obligadas a llevar contabilidad que demuestren p\u00e9rdidas en el respectivo ejercicio fiscal tienen el 50% de reducci\u00f3n de la Patente; y cuando demuestre un descenso de la utilidad de m\u00e1s del 50% respecto a los 3 a\u00f1os anteriores, el impuesto se deducir\u00e1 a una tercera parte.<\/span><\/p>

Incentivo a las actividades productivas para Impuesto a la Patente<\/b><\/h2>
\u00a0<\/b><\/div>
  1. P<\/span>rimer a\u00f1o de inicio de actividades, 10 d\u00f3lares de patente.<\/span>\u00a0<\/span><\/li>
  2. Segundo a\u00f1o, 50% de la base imponible de la patente.<\/span><\/li><\/ol>

    FUENTE : <\/b>\u00a0Municipio de Quito<\/strong><\/a><\/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

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    Ante cualquier duda, comun\u00edquese con nosotros<\/p>

    info@acl.com.ec
    (+593) 99 734 9372<\/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

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    Impuesto a la Patente Es un impuesto a la patente pagan todas las personas que tienen una actividad econ\u00f3mica en el Distrito Metropolitano de Quito. Exoneraciones de pago de patente \u00a0 1) Artesanos debidamente calificados por la Junta Nacional del Artesano 2) Entidades Estatales y Entidades privadas con car\u00e1cter social *Art\u00edculo 35 del C\u00f3digo Tributario […]<\/p>","protected":false},"author":3,"featured_media":32257,"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":[23,20],"tags":[],"class_list":["post-32251","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-contabilidad","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32251","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=32251"}],"version-history":[{"count":6,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32251\/revisions"}],"predecessor-version":[{"id":32263,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32251\/revisions\/32263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/32257"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=32251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=32251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=32251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}