{"id":32826,"date":"2022-05-17T11:32:00","date_gmt":"2022-05-17T16:32:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=32826"},"modified":"2022-05-10T11:44:05","modified_gmt":"2022-05-10T16:44:05","slug":"reforma-ley-organica-para-el-desarrollo-economico","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/reforma-ley-organica-para-el-desarrollo-economico\/","title":{"rendered":"Reforma al reglamento para la aplicaci\u00f3n de la Ley Org\u00e1nica para el Desarrollo Econ\u00f3mico y Sostenibilidad Fiscal tras la pandemia covid-19"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"32826\" class=\"elementor elementor-32826\" 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\">Reforma al reglamento para la aplicaci\u00f3n de la ley org\u00e1nica para el desarrollo Econ\u00f3mico y Sostenibilidad fiscal tras la pandemia covid-19<\/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;\">Mediante Decreto Ejecutivo N\u00b0384, el presidente Constitucional de la Rep\u00fablica reforma el Reglamento para la Aplicaci\u00f3n de la Ley Org\u00e1nica para el Desarrollo Econ\u00f3mico y Sostenibilidad Fiscal tras la pandemia COVID-19, a continuaci\u00f3n, los principales cambios: <a href=\"https:\/\/acl.com.ec\/en\/reforma-regimen-impositivo-voluntario-activos-exterior\/\">R\u00e9gimen impositivo voluntario, \u00fanico y temporal<\/a> para la regularizaci\u00f3n de activos en el exterior indicando:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El sujeto pasivo que deseen acogerse al r\u00e9gimen impositivo voluntario, \u00fanico y temporal para la regularizaci\u00f3n de activos en el exterior deber\u00e1 efectuar la declaraci\u00f3n juramentada ante el Servicio de Rentas Internas hasta el 31 de diciembre de 2022, en la que manifieste su voluntad irrevocable de acogerse a dicho r\u00e9gimen.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Para la aplicaci\u00f3n de la contribuci\u00f3n temporal sobre el patrimonio de las sociedades en el caso de fideicomisos mercantiles y fondos de inversi\u00f3n se entender\u00e1 como actividades empresariales o que opera un negocio en marcha, cuando su objeto y\/o la actividad que realiza es de tipo industrial, comercial, agr\u00edcola, de prestaci\u00f3n de servicios, as\u00ed como cualquier otra que tenga \u00e1nimo de lucro, y que regularmente sea realizada a trav\u00e9s de otro tipo de sociedades, de igual manera se entender\u00e1 que mantienen actividad econ\u00f3mica si sus beneficiarios son personas naturales o sociedades residentes, constituidas o ubicadas en un para\u00edso fiscal o jurisdicci\u00f3n de menor imposici\u00f3n.<\/span><\/li><\/ul><p><b>Fuente: <\/b><a href=\"https:\/\/www.sri.gob.ec\/web\/intersri\/home\" target=\"_blank\" rel=\"noopener\"><strong>Servicio de Rentas Internas &#8211; SRI<\/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\" 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 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[&hellip;]<\/p>","protected":false},"author":3,"featured_media":32827,"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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