{"id":32301,"date":"2022-04-02T03:00:00","date_gmt":"2022-04-02T08:00:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=32301"},"modified":"2022-03-31T16:21:02","modified_gmt":"2022-03-31T21:21:02","slug":"deducciones-del-impuesto-a-la-renta","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/deducciones-del-impuesto-a-la-renta\/","title":{"rendered":"Deducciones del Impuesto a la Renta"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"32301\" class=\"elementor elementor-32301\" 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\">Deducciones del Impuesto a la Renta<\/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<h3><b>Deducci\u00f3n adicional para la depreciaci\u00f3n y amortizaci\u00f3n<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">Se aplicar\u00e1 la deducci\u00f3n adicional del 1OO% a la <a href=\"https:\/\/acl.com.ec\/en\/depreciacion-de-propiedad-planta-y-equipo\/\">depreciaci\u00f3n<\/a> and <a href=\"https:\/\/acl.com.ec\/en\/amortizacion-de-perdidas-tributarias\/\">amortizaci\u00f3n<\/a> de maquinarias, equipos y tecnolog\u00edas de construcci\u00f3n sustentable, en la medida en que cumplan con los par\u00e1metros t\u00e9cnicos y condiciones establecidos en la normativa que para el efecto emita la autoridad ambiental competente. Este gasto adicional no podr\u00e1 superar un valor equivalente al 5% de los ingresos totales.<\/span><\/p><h3><b>Deducci\u00f3n adicional para los gastos de publicidad, promoci\u00f3n y patrocinio<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">Se ampl\u00eda la deducci\u00f3n adicional del 100% al 15O%\u00a0 sobre los valores destinados a:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Favor de deportistas, y programas deportivos.<\/span><\/li><li><span style=\"font-weight: 400;\">Becas o ayudas a estudiantes de bajos recursos en instituciones educativas de formaci\u00f3n dual y de tercer o cuarto nivel.<\/span><\/li><li><span style=\"font-weight: 400;\">Los auspicios y patrocinios realizados a entidades educativas de nivel b\u00e1sico y bachillerato destinados a becas, alimentaci\u00f3n, infraestructura, en escuelas y colegios p\u00fablicos y fiscomisionales.<\/span><\/li><li><span style=\"font-weight: 400;\">Entidades sin fines de lucro cuya actividad se centre en la erradicaci\u00f3n de la desnutrici\u00f3n infantil y atenci\u00f3n de madres gestantes.<\/span><b><\/b><\/li><\/ul><h3><b>Deducci\u00f3n adicional para eventos art\u00edsticos, culturales y obras cinematogr\u00e1ficas<\/b><\/h3><div><b>\u00a0<\/b><\/div><ul><li><span style=\"font-weight: 400;\"> \u00a0 <\/span> <span style=\"font-weight: 400;\">Se incluye la deducci\u00f3n adicional hasta un 15O% a los gastos por organizaci\u00f3n, producci\u00f3n y patrocinio de obras cinematogr\u00e1ficas.<\/span><\/li><li><span style=\"font-weight: 400;\"> \u00a0 <\/span> <span style=\"font-weight: 400;\">Ser\u00e1n deducibles tambi\u00e9n los gastos por aportes privados para el fomento a las artes, el cine y la innovaci\u00f3n en cultura hasta un 15O% adicional.<\/span><\/li><\/ul><h3><b>Dedu<\/b><b>cci\u00f3n adicional por programas ambientales<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">Se podr\u00e1 deducir el 1OO% adicional por las donaciones, inversiones y\/o patrocinios que se destinen a favor de programas, fondos y proyectos de prevenci\u00f3n, protecci\u00f3n, conservaci\u00f3n, bioemprendimientos, restauraci\u00f3n y reparaci\u00f3n ambiental, siempre que esta deducci\u00f3n no supere el 1O% de los ingresos brutos anuales percibidos en el ejercicio impositivo anterior.<\/span><\/p><p><b>Fuente:<\/b><a href=\"https:\/\/www.sri.gob.ec\/ley-organica-para-el-desarrollo-economico-y-sostenibilidad-fiscal-tras-la-pandemia-covid-19\" target=\"_blank\" rel=\"noopener\"><strong> Ley de Desarrollo Econ\u00f3mico y Org\u00e1nica 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<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\" 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[&hellip;]<\/p>","protected":false},"author":3,"featured_media":32310,"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 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