{"id":32281,"date":"2022-03-31T16:20:09","date_gmt":"2022-03-31T21:20:09","guid":{"rendered":"https:\/\/acl.com.ec\/?p=32281"},"modified":"2022-03-31T16:20:10","modified_gmt":"2022-03-31T21:20:10","slug":"regimen-impositivo-voluntario-unico-y-temporal-para-la-regularizacion-de-activos-en-el-exterior-2","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/regimen-impositivo-voluntario-unico-y-temporal-para-la-regularizacion-de-activos-en-el-exterior-2\/","title":{"rendered":"R\u00e9gimen impositivo voluntario, \u00fanico y temporal para la regularizaci\u00f3n de activos en el exterior"},"content":{"rendered":"
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R\u00e9gimen impositivo voluntario, \u00fanico y temporal para la regularizaci\u00f3n de activos en el exterior<\/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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Se crea el R\u00e9gimen Impositivo Voluntario, \u00danico y Temporal aplicable a los residentes fiscales en el Ecuador que al 31 de diciembre de 2020 hayan mantenido en el exterior activos de cualquier clase cuyo origen hayan sido ingresos gravados con impuesto a la renta en Ecuador, o hayan realizado operaciones monetarias o no monetarias sujetas al Impuesto a la Salida de Divisas, no declaradas o cuyo impuesto correspondiente no hubiere sido objeto de retenci\u00f3n y\/o pago en el Ecuador de conformidad con lo establecido en la Ley de R\u00e9gimen Tributario Interno.<\/span><\/p>

Plazo:<\/b><\/h2>
\u00a0<\/b><\/div>

Los sujetos pasivos que deseen acogerse al R\u00e9gimen Impositivo Voluntario, \u00danico y Temporal para la Regularizaci\u00f3n de Activos en el Exterior lo podr\u00e1n hacer hasta el 31 de diciembre de 2022.<\/span><\/p>

Hecho\u00a0 Generador:<\/b><\/h2>
\u00a0<\/b><\/div>

Es la presentaci\u00f3n de la declaraci\u00f3n juramentada en la que manifieste la voluntad irrevocable de acogerse al r\u00e9gimen impositivo al Servicio de Rentas Internas.<\/span><\/p>

Base imponible<\/b><\/h2>
\u00a0<\/b><\/div>

Est\u00e1 constituida por el monto de los activos de cualquier clase que declare mantener el sujeto pasivo con corte al 31 de diciembre de 2020.<\/span><\/p>

Los sujetos pasivos que se acojan a este r\u00e9gimen, pagar\u00e1n las siguientes tarifas:<\/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

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El Impuesto \u00danico y Temporal<\/a> para la Regularizaci\u00f3n de Activos en el Exterior no podr\u00e1 ser utilizado como cr\u00e9dito tributario, ni como gasto deducible para la determinaci\u00f3n de otros impuestos.<\/span><\/p>

FUENTE:<\/b> SRI – Ley de Desarrollo Econ\u00f3mico y Org\u00e1nico para la Sostenibilidad Fiscal<\/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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R\u00e9gimen impositivo voluntario, \u00fanico y temporal para la regularizaci\u00f3n de activos en el exterior Se crea el R\u00e9gimen Impositivo Voluntario, \u00danico y Temporal aplicable a los residentes fiscales en el Ecuador que al 31 de diciembre de 2020 hayan mantenido en el exterior activos de cualquier clase cuyo origen hayan sido ingresos gravados con impuesto […]<\/p>","protected":false},"author":3,"featured_media":32287,"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-32281","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\/32281","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=32281"}],"version-history":[{"count":5,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32281\/revisions"}],"predecessor-version":[{"id":32288,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32281\/revisions\/32288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/32287"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=32281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=32281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=32281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}