{"id":33587,"date":"2022-08-06T06:28:00","date_gmt":"2022-08-06T11:28:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=33587"},"modified":"2022-08-05T00:39:42","modified_gmt":"2022-08-05T05:39:42","slug":"la-transaccion-en-materia-tributaria","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/la-transaccion-en-materia-tributaria\/","title":{"rendered":"La transacci\u00f3n en materia tributaria"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"33587\" class=\"elementor elementor-33587\" 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\">La transacci\u00f3n en materia tributaria<\/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><span style=\"font-weight: 400;\">La transacci\u00f3n en materia tributaria es un procedimiento que tiene por objetivo resolver controversias en materia tributaria cuyo resultado plasmado en un acuerdo pone fin a los procedimientos administrativos y judiciales. Es factible sobre la conformaci\u00f3n de la obligaci\u00f3n tributaria, o su recaudo, mediante la concesi\u00f3n rec\u00edproca sobre elementos o conceptos que se encuentren dentro del \u00e1mbito del objeto transigible por parte de los sujetos pasivos y el ente acreedor del tributo.<\/span><\/p><p><span style=\"font-weight: 400;\">De conformidad con el art\u00edculo 2348 del C\u00f3digo Civil, la transacci\u00f3n es un contrato en que las partes terminan extrajudicialmente un litigio pendiente, o precaven un litigio eventual.\u00a0 No es transacci\u00f3n el acto que s\u00f3lo consiste en la renuncia de un derecho que no se disputa\u2019.<\/span><\/p><p><span style=\"font-weight: 400;\">Por otro lado, el vocablo \u2018transigir\u2019 significa<\/span><i><span style=\"font-weight: 400;\">: <\/span><\/i><span style=\"font-weight: 400;\">\u2018Consentir en parte con lo que no se cree justo, razonable o verdadero, a fin de acabar con una diferencia\u2019, y\/o ajustar alg\u00fan punto dudoso o litigioso, conviniendo las partes voluntariamente en alg\u00fan medio que componga y parta la diferencia de la disputa.<\/span><\/p><p><span style=\"font-weight: 400;\">De acuerdo a las reformas del Decreto-Ley, denominado Ley Org\u00e1nica para el Desarrollo Econ\u00f3mico y Sostenibilidad Fiscal tras la Pandemia Covid-19, las obligaciones tributarias pueden ser objeto de transacci\u00f3n de acuerdo con lo prescrito en la Secci\u00f3n 6a del C\u00f3digo Tributario, en virtud de lo cual, un procedimiento administrativo o judicial queda concluido a consecuencia de los acuerdos plasmados en un acta transaccional, en un auto o sentencia, emitido por autoridad competente y bajo las condiciones y preceptos establecidos en el C\u00f3digo Tributario y permitidos por la Ley.<\/span><\/p><p><span style=\"font-weight: 400;\">M\u00e9todos alternativos de soluci\u00f3n de conflictos sobre la obligaci\u00f3n tributaria o su recaudo<\/span><\/p><p><span style=\"font-weight: 400;\">Entre los m\u00e9todos alternativos de soluci\u00f3n de conflictos existen otras figuras adicionales\u00a0 a\u00a0 la\u00a0 transacci\u00f3n,\u00a0 tales\u00a0 como\u00a0 la\u00a0 negociaci\u00f3n, el\u00a0 arbitraje\u00a0 y\u00a0 la\u00a0 conciliaci\u00f3n,\u00a0 de acuerdo\u00a0 a\u00a0 la\u00a0 Secci\u00f3n\u00a0 6a,\u00a0 incorporada\u00a0 en\u00a0 el\u00a0 C\u00f3digo\u00a0 Tributario, la\u00a0 transacci\u00f3n\u00a0 en\u00a0 materia tributaria se instrumenta \u00fanicamente mediante el proceso de mediaci\u00f3n. Este proceso puede concluir con la suscripci\u00f3n de un acta transaccional o un acta de imposibilidad de acuerdo suscrita por un mediador debidamente registrado ante el \u00f3rgano competente (Art. 56.8 del C\u00f3digo Tributario).<\/span><\/p><p><span style=\"font-weight: 400;\">\u00bfCu\u00e1les son los presupuestos para que pueda realizarse la\u00a0 transacci\u00f3n en materia tributaria?<\/span><\/p><p><span style=\"font-weight: 400;\">Para que proceda la transacci\u00f3n debe existir: una controversia relacionada con la conformaci\u00f3n de la <a href=\"https:\/\/acl.com.ec\/en\/obligacion-tributaria-aduanera\/\">obligaci\u00f3n tributaria<\/a> o su recaudo; un elemento o aspecto incierto o susceptible de transacci\u00f3n; y, la voluntad de las partes para solucionarlo mediante concesiones rec\u00edprocas, dentro del marco jur\u00eddico vigente.<\/span><\/p><p><b>Fuente: <a href=\"https:\/\/taxstrategy.com.ec\/instructivo-para-el-proceso-de-transaccion-en-materia-tributaria\/\" target=\"_blank\" rel=\"noopener\">Instructivo para la aplicaci\u00f3n de la transacci\u00f3n en materia tributaria (Versi\u00f3n 1.0)<\/a><\/b><\/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 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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>La transacci\u00f3n en materia tributaria La transacci\u00f3n en materia tributaria es un procedimiento que tiene por objetivo resolver controversias en materia tributaria cuyo resultado plasmado en un acuerdo pone fin a los procedimientos administrativos y judiciales. Es factible sobre la conformaci\u00f3n de la obligaci\u00f3n tributaria, o su recaudo, mediante la concesi\u00f3n rec\u00edproca sobre elementos o [&hellip;]<\/p>","protected":false},"author":4,"featured_media":33588,"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-33587","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\/33587","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=33587"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/33587\/revisions"}],"predecessor-version":[{"id":33592,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/33587\/revisions\/33592"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/33588"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=33587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=33587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=33587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}