{"id":37037,"date":"2023-12-27T16:10:15","date_gmt":"2023-12-27T21:10:15","guid":{"rendered":"https:\/\/acl.com.ec\/?p=37037"},"modified":"2023-12-27T16:15:43","modified_gmt":"2023-12-27T21:15:43","slug":"pagos-mayores-a-500-ya-no-podran-realizarse-en-efectivo","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/pagos-mayores-a-500-ya-no-podran-realizarse-en-efectivo\/","title":{"rendered":"\u00a0Los pagos mayores a 500 d\u00f3lares ya no podr\u00e1n realizarse en efectivo, seg\u00fan dispone la Ley de Eficiencia Econ\u00f3mica, si se quiere aplicar una deducci\u00f3n o un cr\u00e9dito tributario"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"37037\" class=\"elementor elementor-37037\" 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\">Los pagos mayores a 500 d\u00f3lares ya no podr\u00e1n realizarse en efectivo, seg\u00fan dispone la Ley de Eficiencia Econ\u00f3mica, si se quiere aplicar una deducci\u00f3n o un cr\u00e9dito tributario<\/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<h5><strong>Para esas compras se requiere el uso de medios digitales como transferencias electr\u00f3nicas o la utilizaci\u00f3n de tarjetas de cr\u00e9dito.<\/strong><\/h5><p><span style=\"font-weight: 400;\">Para beneficiarse de la deducci\u00f3n tributaria o un cr\u00e9dito tributario en las compras de montos mayores a 500 d\u00f3lares se requerir\u00e1 que el pago se haga a trav\u00e9s de una transferencia electr\u00f3nica, el uso de las tarjetas de cr\u00e9dito o d\u00e9bito, cheques, giros o cualquier otro medio de pago electr\u00f3nico.<\/span><\/p><p><span style=\"font-weight: 400;\">El art. 25 de la <a href=\"https:\/\/acl.com.ec\/en\/ley-organica-de-urgencia-economica\/\">Ley de Eficiencia Econ\u00f3mica y Generaci\u00f3n de Empleo<\/a>, enviada por el presidente de la Rep\u00fablica, Daniel Noboa, y aprobada por la Asamblea, establece \u201cla obligatoriedad de utilizar a cualquier instituci\u00f3n del sistema financiero para realizar el pago\u201d.<\/span><\/p><p><span style=\"font-weight: 400;\">Para que el costo o gasto por cada caso entendido superior a los quinientos d\u00f3lares sea deducible para el c\u00e1lculo del impuesto a la renta y el cr\u00e9dito tributario para el impuesto al valor agregado sea aplicable, se requiere la utilizaci\u00f3n de cualquiera de los medios de pago antes referidos, con cuya constancia y el comprobante de venta correspondiente a la adquisici\u00f3n se justificar\u00e1 la deducci\u00f3n o el cr\u00e9dito tributario\u201d, indica la norma aprobada que entr\u00f3 en vigencia a partir del 20 de diciembre de 2023.<\/span><\/p><p><span style=\"font-weight: 400;\">Con ello se busca incentivar los medios de pago electr\u00f3nicos, cuyo uso aument\u00f3 durante el confinamiento por la pandemia del COVID-19.<\/span><\/p><p><span style=\"font-weight: 400;\">Incluso, la denominada como reforma tributaria de Noboa contempla una por la no entrega de comprobantes de venta.<\/span><\/p><p><span style=\"font-weight: 400;\">\u201cLas personas naturales o jur\u00eddicas, residentes en el pa\u00eds, que no entreguen comprobantes de venta o no transmitan a la Administraci\u00f3n Tributaria comprobantes de venta electr\u00f3nicos, seg\u00fan corresponda, ser\u00e1n sancionadas con una multa de 1 a 30 remuneraciones b\u00e1sicas unificadas del trabajador en general (hasta 13.800 d\u00f3lares). La aplicaci\u00f3n de esta sanci\u00f3n ser\u00e1 regulada mediante resoluci\u00f3n de car\u00e1cter general emitida por el Servicio de Rentas Internas\u201d.<\/span><\/p><p><span style=\"font-weight: 400;\">\u201cEn el caso de que dicha infracci\u00f3n ocurra de manera flagrante, para la aplicaci\u00f3n de la sanci\u00f3n, bastar\u00e1 la comprobaci\u00f3n de la no entrega de los comprobantes de venta o falta de transmisi\u00f3n, por parte del funcionario nombrado para el efecto por el Servicio de Rentas Internas, quien levantar\u00e1, bajo su responsabilidad, actas probatorias que dar\u00e1n fe p\u00fablica de la infracci\u00f3n detectada\u201d, seg\u00fan el art. 26 del marco jur\u00eddico publicado en el Registro Oficial este 20 de diciembre de 2023.<\/span><\/p><p><b>Fuente: <a href=\"https:\/\/www.eluniverso.com\/\" target=\"_blank\" rel=\"noopener\">El Universo<\/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 elementor-widget-text-editor\" data-id=\"4d4b6f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div 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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\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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>Los pagos mayores a 500 d\u00f3lares ya no podr\u00e1n realizarse en efectivo, seg\u00fan dispone la Ley de Eficiencia Econ\u00f3mica, si se quiere aplicar una deducci\u00f3n o un cr\u00e9dito tributario Para esas compras se requiere el uso de medios digitales como transferencias electr\u00f3nicas o la utilizaci\u00f3n de tarjetas de cr\u00e9dito. Para beneficiarse de la deducci\u00f3n tributaria [&hellip;]<\/p>","protected":false},"author":4,"featured_media":37038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"set","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":[23,14,20],"tags":[],"class_list":["post-37037","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-contabilidad","category-noticias-acl","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37037","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=37037"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37037\/revisions"}],"predecessor-version":[{"id":37043,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37037\/revisions\/37043"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/37038"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=37037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=37037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=37037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}