{"id":38441,"date":"2024-09-05T11:23:58","date_gmt":"2024-09-05T16:23:58","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38441"},"modified":"2024-09-05T11:44:20","modified_gmt":"2024-09-05T16:44:20","slug":"reforma-tributaria-y-deducciones-fiscales-para","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/reforma-tributaria-y-deducciones-fiscales-para\/","title":{"rendered":"Reforma tributaria y deducciones fiscales para entidades sin fines de lucro"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38441\" class=\"elementor elementor-38441\" 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\">Reforma tributaria y deducciones fiscales para entidades sin fines de lucro<\/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<div id=\"aui_3_2_0_1169\"><div id=\"aui_3_2_0_1178\"><p class=\"p1\">El 20 de agosto de 2024, el presidente constitucional del Ecuador, Daniel Noboa Az\u00edn, emiti\u00f3 el Decreto Ejecutivo No. 366, el cual implementa importantes reformas al Reglamento para la Aplicaci\u00f3n de la <a href=\"https:\/\/acl.com.ec\/en\/reforma-a-la-ley-de-regimen-tributario-interno\/\">Ley de R\u00e9gimen Tributario Interno<\/a>.<\/p><p class=\"p1\">Estas reformas est\u00e1n enfocadas en promover la deducibilidad fiscal para los auspicios y patrocinios dirigidos a entidades sin fines de lucro que trabajan en la atenci\u00f3n de personas con discapacidad y la protecci\u00f3n de ni\u00f1os, ni\u00f1as y adolescentes.<\/p><h5 class=\"p3\"><strong>Detalles del Decreto Ejecutivo No. 366<\/strong><\/h5><p class=\"p1\">La reforma adiciona el subnumeral 11.6.3 al art\u00edculo 28 del Reglamento. Este cambio permite que las empresas que realicen donaciones o patrocinios a entidades sin fines de lucro dedicadas a la atenci\u00f3n de estos grupos vulnerables puedan acceder a beneficios fiscales.<\/p><p class=\"p1\">Estas entidades deben contar con una certificaci\u00f3n otorgada por el Ministerio de Inclusi\u00f3n Econ\u00f3mica y Social (MIES), que es el organismo encargado de verificar que la actividad principal de dichas organizaciones se centre en la protecci\u00f3n de personas con discapacidad o menores de edad.<\/p><p class=\"p1\">Para que las empresas puedan deducir estos patrocinios de su carga tributaria, es esencial que la entidad beneficiaria cuente con la certificaci\u00f3n del MIES, garantizando as\u00ed la transparencia y correcta utilizaci\u00f3n de los recursos donados.<\/p><h5 class=\"p3\"><b>Beneficios para Empresas y Entidades sin Fines de Lucro<\/b><\/h5><p class=\"p1\">Con esta reforma, el gobierno busca alinear los intereses del sector privado con las necesidades sociales del pa\u00eds.<\/p><p class=\"p1\">Las empresas que realicen donaciones a entidades certificadas podr\u00e1n acceder a deducciones fiscales, fomentando as\u00ed su participaci\u00f3n activa en el desarrollo social y fortaleciendo la cooperaci\u00f3n entre el sector empresarial y las organizaciones que atienden a los sectores m\u00e1s vulnerables de la poblaci\u00f3n.<\/p><p class=\"p1\">Por otro lado, las organizaciones sin fines de lucro podr\u00e1n captar m\u00e1s fondos para continuar con sus labores, siempre que cuenten con la certificaci\u00f3n correspondiente. Esto asegura que los recursos sean dirigidos de manera efectiva a las personas y comunidades que m\u00e1s lo necesitan.<\/p><p class=\"p1\">Si deseas revisar los detalles completos del Decreto Ejecutivo No. 366, puedes descargar el documento <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2024\/09\/Decreto-Ejecutivo-No-366.pdf\">aqu\u00ed<\/a>.<\/p><p><strong>Fuente: <a href=\"https:\/\/acl.com.ec\/en\/\">Audit &amp; Co. Latam<\/a><\/strong><\/p><\/div><div>\u00a0<\/div><\/div>\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\" 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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>Reforma tributaria y deducciones fiscales para entidades sin fines de lucro El 20 de agosto de 2024, el presidente constitucional del Ecuador, Daniel Noboa Az\u00edn, emiti\u00f3 el Decreto Ejecutivo No. 366, el cual implementa importantes reformas al Reglamento para la Aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno. Estas reformas est\u00e1n enfocadas en promover la [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38442,"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":[14,23,30,20],"tags":[],"class_list":["post-38441","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-reformas","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38441","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=38441"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38441\/revisions"}],"predecessor-version":[{"id":38448,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38441\/revisions\/38448"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/38442"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=38441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=38441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=38441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}