{"id":38154,"date":"2024-07-19T16:37:04","date_gmt":"2024-07-19T21:37:04","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38154"},"modified":"2024-07-19T16:41:48","modified_gmt":"2024-07-19T21:41:48","slug":"el-sri-mantiene-los-mecanismos-de-devolucion-de-iva","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/el-sri-mantiene-los-mecanismos-de-devolucion-de-iva\/","title":{"rendered":"El SRI mantiene los mecanismos de devoluci\u00f3n de IVA para grupos prioritarios"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38154\" class=\"elementor elementor-38154\" 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\">El SRI mantiene los mecanismos de devoluci\u00f3n de IVA para grupos prioritarios<\/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>Con el fin de facilitar\u00a0la<strong><a href=\"https:\/\/acl.com.ec\/en\/devolucion-de-iva-para-la-tercera-edad-solo-aplicara\/\">devoluci\u00f3n del Impuesto al Valor Agregado (IVA)<\/a><\/strong>\u00a0pagado en compras efectuadas por personas con discapacidad y de tercera edad, el SRI impulsa los mecanismos de devoluci\u00f3n de este impuesto, basados en la informaci\u00f3n de las facturas electr\u00f3nicas con la tarifa vigente. Se verifica que el IVA haya sido efectivamente declarado y pagado al SRI por el proveedor; es por ello que la Ley Org\u00e1nica para el Fortalecimiento de las Actividades Tur\u00edsticas y Fomento del Empleo estableci\u00f3 que la devoluci\u00f3n del IVA se realizar\u00e1 \u00fanicamente por los consumos efectuados en establecimientos autorizados por el SRI.<\/p><p>Adem\u00e1s del derecho a la devoluci\u00f3n del IVA mediante solicitud presencial o virtual en el SRI respecto del IVA pagado en las compras, que ya est\u00e1 vigente, existe el mecanismo de devoluci\u00f3n autom\u00e1tica. Este permite que estos grupos no paguen el IVA en la adquisici\u00f3n de sus consumos personales, ya que en el momento de la compra se descuenta este valor directamente en la factura electr\u00f3nica.<\/p><p>Actualmente, el SRI est\u00e1 trabajando en el listado de los establecimientos autorizados y lo publicar\u00e1 oportunamente. Mientras esto sucede, se siguen aplicando los mecanismos de devoluci\u00f3n bajo petici\u00f3n o autom\u00e1tico respecto a\u00a0<strong>consumos realizados en cualquier establecimiento.<\/strong><\/p><p>Con la devoluci\u00f3n autom\u00e1tica, el SRI tambi\u00e9n busca evitar el abuso y manipulaci\u00f3n que ejercen terceras personas inescrupulosas hacia los grupos prioritarios, mediante diversos tipos de fraude y tramas que se detallan a continuaci\u00f3n:<\/p><ul><li>Los estafadores enga\u00f1an a las personas con discapacidad y adultos mayores para que obtengan la clave de acceso a los servicios en l\u00ednea del SRI a cambio de un supuesto bono. Luego, les crean y administran cuentas bancarias para recibir y apropiarse de las devoluciones de IVA que les corresponden.<\/li><\/ul><ul><li>Otros sujetos inescrupulosos solicitan la devoluci\u00f3n del IVA a nombre de las personas con discapacidad y adultos mayores, utilizando facturas por transacciones inexistentes. Una vez que obtienen la devoluci\u00f3n, anulan dichos documentos para evadir el control del SRI. Es decir, estas personas reciben la devoluci\u00f3n por un impuesto que nunca se pag\u00f3.<\/li><\/ul><p>Este tipo de tramas perjudican a los grupos vulnerables y al pa\u00eds, ya que son los estafadores quienes reciben el beneficio y el Estado devuelve impuestos que nunca percibi\u00f3.<\/p><p>Mediante los mecanismos de devoluci\u00f3n del IVA, el SRI garantiza a los grupos prioritarios el acceso a los beneficios que les corresponden.<\/p><p><strong>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/\" target=\"_blank\" rel=\"noopener\">Servicio de Rentas Internas<\/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\" data-element_type=\"section\" 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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>El SRI mantiene los mecanismos de devoluci\u00f3n de IVA para grupos prioritarios Con el fin de facilitar\u00a0ladevoluci\u00f3n del Impuesto al Valor Agregado (IVA)\u00a0pagado en compras efectuadas por personas con discapacidad y de tercera edad, el SRI impulsa los mecanismos de devoluci\u00f3n de este impuesto, basados en la informaci\u00f3n de las facturas electr\u00f3nicas con la tarifa [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38155,"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 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