{"id":38056,"date":"2024-07-02T14:42:54","date_gmt":"2024-07-02T19:42:54","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38056"},"modified":"2024-07-02T14:54:14","modified_gmt":"2024-07-02T19:54:14","slug":"estas-son-las-nuevas-tasas-de-autorretencion-que-las","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/estas-son-las-nuevas-tasas-de-autorretencion-que-las\/","title":{"rendered":"Estas son las nuevas tasas de autorretenci\u00f3n que las grandes empresas pagar\u00e1n al Gobierno\u00a0"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38056\" class=\"elementor elementor-38056\" 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\">Estas son las nuevas tasas de autorretenci\u00f3n que las grandes empresas pagar\u00e1n al Gobierno<\/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>Los porcentajes de autorretenci\u00f3n del Impuesto a la Renta para grandes contribuyentes variaron en junio de 2024. Gremio est\u00e1 inconforme.<\/strong><\/h5><p><span style=\"font-weight: 400;\">El <a href=\"https:\/\/acl.com.ec\/en\/guia-completa-para-la-presentacion-del-ict\/\">Servicio de Rentas Internas (SRI)<\/a> reajust\u00f3 los porcentajes de autorretenci\u00f3n del Impuesto a la Renta (IR) que deben hacer los grandes contribuyentes sobre sus ingresos mensuales, mediante una resoluci\u00f3n publicada el 28 de junio de 2024.<\/span><\/p><p><span style=\"font-weight: 400;\">Este pago es una autorretenci\u00f3n del IR que se declara al a\u00f1o siguiente. <\/span><span style=\"font-weight: 400;\">La medida fue introducida con la Ley Eficiencia Econ\u00f3mica y de Generaci\u00f3n de Empleo, que entr\u00f3 en vigencia en diciembre de 2023.<\/span><\/p><p><span style=\"font-weight: 400;\">Seg\u00fan la resoluci\u00f3n del SRI, los porcentajes de autorretenci\u00f3n fueron modificados tomando en cuenta la declaraci\u00f3n del IR del \u00faltimo ejercicio fiscal y la tasa impositiva efectiva, determinada en los procesos de control de la Administraci\u00f3n Tributaria, por actividad econ\u00f3mica.<\/span><\/p><p><span style=\"font-weight: 400;\">Los porcentajes de autorretenci\u00f3n van de 1,25% a 10%. A diferencia de la resoluci\u00f3n publicada en enero de 2024, ahora derogada, esta vez no se detallan los rangos porcentuales por sector econ\u00f3mico.<\/span><\/p><p><span style=\"font-weight: 400;\">Pero, s\u00ed se especifican los porcentajes de autorretenci\u00f3n por contribuyente. En algunos casos, el porcentaje baj\u00f3 y en otros, aument\u00f3.<\/span><\/p><p><span style=\"font-weight: 400;\">Por ejemplo, para Farmacias y Comisariatos de Medicinas (Farcomed), el porcentaje baj\u00f3 de 2,25% a 1,25%. Mientras tanto, para la empresa minera Ecuacorriente subi\u00f3 de 7% a 7,50%.<\/span><\/p><p><span style=\"font-weight: 400;\">En el siguiente documento encuentra el detalle de las autorretenciones para grandes contribuyentes:\u00a0<\/span><\/p><p style=\"text-align: center;\"><a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2024\/07\/Autorrretenciones-SRI-1.pdf\">\u00a0RESOLUCI\u00d3N Nro. NAC-DGERCGC24-00000024<\/a><\/p><p><span style=\"font-weight: 400;\">El Comit\u00e9 Empresarial Ecuatoriano mostr\u00f3 su inconformidad con la reciente resoluci\u00f3n del SRI, en un comunicado, y pide a las autoridades \u00abclarificar la metodolog\u00eda y fundamentos t\u00e9cnicos\u00bb utilizados para determinar los porcentajes de autorretenci\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">Seg\u00fan el gremio empresarial, se habr\u00eda omitido la informaci\u00f3n actualizada del ejercicio fiscal 2023.<\/span><\/p><p><strong>Fuente: <a href=\"https:\/\/www.primicias.ec\/\" target=\"_blank\" rel=\"noopener\">Primicias<\/a><\/strong><\/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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elementor-element elementor-element-47809fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47809fa\" 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-7d0ee28\" data-id=\"7d0ee28\" 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-00520dd elementor-widget elementor-widget-spacer\" data-id=\"00520dd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-93245ab 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\" 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>Estas son las nuevas tasas de autorretenci\u00f3n que las grandes empresas pagar\u00e1n al Gobierno Los porcentajes de autorretenci\u00f3n del Impuesto a la Renta para grandes contribuyentes variaron en junio de 2024. Gremio est\u00e1 inconforme. El Servicio de Rentas Internas (SRI) reajust\u00f3 los porcentajes de autorretenci\u00f3n del Impuesto a la Renta (IR) que deben hacer los [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38057,"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":[14,23,20],"tags":[],"class_list":["post-38056","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38056","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=38056"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38056\/revisions"}],"predecessor-version":[{"id":38066,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38056\/revisions\/38066"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/38057"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=38056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=38056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=38056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}