{"id":38253,"date":"2024-08-15T12:59:30","date_gmt":"2024-08-15T17:59:30","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38253"},"modified":"2024-08-15T14:06:43","modified_gmt":"2024-08-15T19:06:43","slug":"resolucion-del-sri-actualiza-normas-de-autorretencion","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/resolucion-del-sri-actualiza-normas-de-autorretencion\/","title":{"rendered":"Resoluci\u00f3n del SRI actualiza normas de autorretenci\u00f3n para el sector minero"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38253\" class=\"elementor elementor-38253\" 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\">Resoluci\u00f3n del SRI actualiza normas de autorretenci\u00f3n para el sector minero<\/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>El <a href=\"https:\/\/acl.com.ec\/en\/el-sri-mantiene-los-mecanismos-de-devolucion-de-iva\/\">Servicio de Rentas Internas (SRI)<\/a> emiti\u00f3 la Resoluci\u00f3n Nro. NAC-DGERCGC24-00000028 que introduce cambios en las normas generales para la autorretenci\u00f3n en la fuente de Impuesto a la Renta del sector minero, con el objetivo de actualizar, optimizar y clarificar los procedimientos establecidos en la Resoluci\u00f3n Nro. NAC-DGERCGC16-00000217.<\/p><p>La Ley Org\u00e1nica de Eficiencia Econ\u00f3mica y Generaci\u00f3n de Empleo y la Ley Org\u00e1nica para el Fortalecimiento de las Actividades Tur\u00edsticas y Fomento del Empleo reformaron el r\u00e9gimen de autorretenciones aplicable a la comercializaci\u00f3n de sustancias minerales que requieran la obtenci\u00f3n de licencias de comercializaci\u00f3n previsto en la Ley de R\u00e9gimen Tributario Interno. Con esta reforma quedan sujetos al r\u00e9gimen, adicionalmente, los ingresos generados en la producci\u00f3n y comercializaci\u00f3n de sustancias minerales que provengan de una concesi\u00f3n minera.<\/p><p>Entre los puntos m\u00e1s relevantes de esta reforma se destacan:<\/p><ul><li><strong>Exclusi\u00f3n de grandes contribuyentes:\u00a0<\/strong>Las sociedades calificadas como Grandes Contribuyentes quedan excluidas de este r\u00e9gimen, centrando la normativa en otros contribuyentes del sector.<\/li><li><strong>Nuevos sujetos pasivos y porcentajes de retenci\u00f3n:\u00a0<\/strong>Se incorporan nuevos sujetos pasivos, espec\u00edficamente aquellos que produzcan y comercialicen sustancias minerales provenientes de concesiones mineras. Los porcentajes de retenci\u00f3n var\u00edan seg\u00fan el tipo de miner\u00eda: 1% para la peque\u00f1a miner\u00eda, 3% para la mediana miner\u00eda y 7% para la miner\u00eda a gran escala. En casos donde no se cumplan las condiciones establecidas, el porcentaje de retenci\u00f3n ser\u00e1 del 10%.<\/li><li><strong>Ajuste en porcentajes para titulares de licencias de comercializaci\u00f3n:\u00a0<\/strong>Los porcentajes para los titulares de licencias de comercializaci\u00f3n se ajustan a 2%, 4% y 10%, en lugar de los anteriores 2%, 3% y 10%, siempre que se cumplan los par\u00e1metros establecidos.<\/li><li><strong>Requisitos para aplicaci\u00f3n de porcentajes inferiores al 10%:<\/strong>\u00a0Para que los sujetos pasivos puedan aplicar porcentajes de autorretenci\u00f3n inferiores al 10%, deben estar al d\u00eda en sus obligaciones tributarias, mantener actualizado su RUC, entre otros requisitos.<\/li><li><strong>Precios internacionales de venta referenciales:\u00a0<\/strong>Se establecen precios internacionales de venta referenciales para el oro, cobre y plata, los cuales deben ser considerados para el c\u00e1lculo de la base de la autorretenci\u00f3n.<\/li><li><strong>Requisitos de facturaci\u00f3n:<\/strong> Los contribuyentes deber\u00e1n incluir en el campo \u201cDescripci\u00f3n\u201d o \u201cDetalle Adicional\u201d de la factura electr\u00f3nica, informaci\u00f3n detallada sobre el contenido del mineral principal y secundario, el porcentaje pagable, el precio de venta, la fecha de cotizaci\u00f3n del concentrado y\/o elemento met\u00e1lico, as\u00ed como el n\u00famero de la declaraci\u00f3n aduanera de exportaci\u00f3n correspondiente.<\/li><\/ul><p>La declaraci\u00f3n y el pago de esta autorretenci\u00f3n se debe realizar mediante el formulario de retenci\u00f3n en la fuente del Impuesto a la Renta en la comercializaci\u00f3n de minerales, disponible en el portal SRI en l\u00ednea de\u00a0<a style=\"font-size: 16px; background-color: #ffffff;\" title=\"Ir a enlace\" href=\"https:\/\/www.sri.gob.ec\/\" target=\"_blank\" rel=\"noopener\">www.sri.gob.ec<\/a><span style=\"font-size: 16px;\">.<\/span><\/p><p>Estas modificaciones buscan mejorar la transparencia y la eficiencia en el pago de impuestos del sector minero, asegurando un cumplimiento m\u00e1s riguroso y tambi\u00e9n controles tributarios m\u00e1s estrictos.<\/p><p>Para acceder a la Resoluci\u00f3n Nro. NAC-DGERCGC24-00000028 visite <a title=\"Ir a enlace\" href=\"https:\/\/www.sri.gob.ec\/\" target=\"_blank\" rel=\"noopener\">www.sri.gob.ec<\/a> o desc\u00e1rguela directamente <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2024\/08\/NAC-DGERCGC24-00000028.pdf\">aqu\u00ed<\/a>.<\/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\" 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 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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>Resoluci\u00f3n del SRI actualiza normas de autorretenci\u00f3n para el sector minero El Servicio de Rentas Internas (SRI) emiti\u00f3 la Resoluci\u00f3n Nro. NAC-DGERCGC24-00000028 que introduce cambios en las normas generales para la autorretenci\u00f3n en la fuente de Impuesto a la Renta del sector minero, con el objetivo de actualizar, optimizar y clarificar los procedimientos establecidos en [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38254,"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-38253","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\/38253","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=38253"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38253\/revisions"}],"predecessor-version":[{"id":38260,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38253\/revisions\/38260"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/38254"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=38253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=38253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=38253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}