{"id":33448,"date":"2022-07-21T16:22:18","date_gmt":"2022-07-21T21:22:18","guid":{"rendered":"https:\/\/acl.com.ec\/?p=33448"},"modified":"2022-07-21T16:30:20","modified_gmt":"2022-07-21T21:30:20","slug":"anexo-de-incentivos-y-beneficios-tributarios-del-copci","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/anexo-de-incentivos-y-beneficios-tributarios-del-copci\/","title":{"rendered":"Anexo de incentivos y beneficios tributarios del COPCI"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"33448\" class=\"elementor elementor-33448\" 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\">Anexo de incentivos y beneficios tributarios del COPCI<\/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-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" 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-09d6cf5\" data-id=\"09d6cf5\" 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-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" 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><b><i>Sujetos obligados<\/i><\/b><\/p><p><b><i>Est\u00e1n obligados a presentar el <\/i><\/b><span style=\"font-weight: 400;\">Anexo de incentivos y beneficios tributarios del COPCI, los sujetos pasivos de tributos administrados por el Servicio de Rentas Internas, que de conformidad con la normativa tributaria vigente, durante un determinado ejercicio fiscal hayan aplicado los incentivos y beneficios tributarios otorgados por el C\u00f3digo Org\u00e1nico de la Producci\u00f3n, Comercio en Inversiones (COPCI), espec\u00edficamente los relacionados con el Impuesto a la Renta, su anticipo y el Impuesto a la Salida de Divisas.<\/span><\/p><p><b><i>Informaci\u00f3n a reportar<\/i><\/b><\/p><p><span style=\"font-weight: 400;\">Informaci\u00f3n relacionada con la utilizaci\u00f3n de los incentivos y dem\u00e1s beneficios tributarios establecidos en el COPCI, que hayan sido aplicados en el ejercicio fiscal inmediato anterior al de la presentaci\u00f3n de dicho anexo y que se encuentren relacionados con el Impuesto a la Renta, su anticipo y el Impuesto a la salida de divisas.<\/span><\/p><p><span style=\"font-weight: 400;\">La informaci\u00f3n que debe reportarse en este <a href=\"https:\/\/acl.com.ec\/en\/modifica-normas-proyeccion-y-anexo-de-gastos-personales\/\">anexo<\/a>, comprende todos los hechos, operaciones y transacciones efectuadas dentro del territorio nacional o en el extranjero, relacionadas con la aplicaci\u00f3n de los referidos incentivos y beneficios.<\/span><\/p><p><strong>Fuente:<\/strong> <a href=\"https:\/\/www.sri.gob.ec\/web\/intersri\/home\" target=\"_blank\" rel=\"noopener\"><b>Servicio de Rentas Internas<\/b><\/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 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elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93245ab\" 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-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" 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-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" 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><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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<\/div>","protected":false},"excerpt":{"rendered":"<p>Anexo de incentivos y beneficios tributarios del COPCI Sujetos obligados Est\u00e1n obligados a presentar el Anexo de incentivos y beneficios tributarios del COPCI, los sujetos pasivos de tributos administrados por el Servicio de Rentas Internas, que de conformidad con la normativa tributaria vigente, durante un determinado ejercicio fiscal hayan aplicado los incentivos y beneficios tributarios [&hellip;]<\/p>","protected":false},"author":4,"featured_media":33449,"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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