{"id":38601,"date":"2024-10-10T15:28:41","date_gmt":"2024-10-10T20:28:41","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38601"},"modified":"2024-10-10T15:45:06","modified_gmt":"2024-10-10T20:45:06","slug":"exoneracion-de-iva-importacion-y-venta-de-generadores","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/exoneracion-de-iva-importacion-y-venta-de-generadores\/","title":{"rendered":"Exoneraci\u00f3n de IVA para importaci\u00f3n y venta de generadores el\u00e9ctricos en Ecuador"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38601\" class=\"elementor elementor-38601\" 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\">Exoneraci\u00f3n de IVA para importaci\u00f3n y venta de generadores el\u00e9ctricos en Ecuador<\/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 class=\"p1\">El <a href=\"https:\/\/acl.com.ec\/en\/ecuador-aplicara-el-0-de-arancel-a-generadores\/\">Servicio de Rentas Internas (SRI)<\/a> emiti\u00f3 la <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2024\/10\/NAC-DGECCGC24-00000007.pdf\">Circular No. NAC-DGECCGC24-00000007<\/a>, estableciendo un cambio importante en la normativa tributaria para la importaci\u00f3n y venta local de generadores el\u00e9ctricos. Esta medida, en respuesta a la emergencia energ\u00e9tica que enfrenta Ecuador debido a la escasez de lluvias, tiene como objetivo mitigar el impacto en la generaci\u00f3n de energ\u00eda hidroel\u00e9ctrica.<\/p><h5 class=\"p3\"><strong>\u00bfQu\u00e9 establece la nueva circular?<\/strong><\/h5><p class=\"p1\">A partir del 04 de octubre de 2024, se aplica una tarifa del 0% de IVA a la importaci\u00f3n y transferencia local de generadores el\u00e9ctricos en todas sus formas y gamas, as\u00ed como a sus partes y piezas. Esta disposici\u00f3n estar\u00e1 vigente hasta el 31 de diciembre de 2024, permitiendo a los importadores y comerciantes ajustar sus operaciones para aprovechar este beneficio.<\/p><p class=\"p1\">La medida fue emitida en el contexto de la crisis energ\u00e9tica que afecta al pa\u00eds, producto de la reducci\u00f3n significativa de las lluvias, lo que ha comprometido la capacidad de generaci\u00f3n hidroel\u00e9ctrica. Este cambio normativo busca garantizar el suministro de energ\u00eda en sectores cr\u00edticos y evitar la paralizaci\u00f3n de la producci\u00f3n nacional.<\/p><h5 class=\"p3\"><strong>Base normativa<\/strong><\/h5><p class=\"p1\">La Circular est\u00e1 respaldada por varias disposiciones legales y constitucionales, incluyendo:<\/p><ul><li class=\"p4\">Art\u00edculo 55 de la Ley de R\u00e9gimen Tributario Interno, que prev\u00e9 la exoneraci\u00f3n del IVA para ciertos bienes como la energ\u00eda el\u00e9ctrica.<\/li><li class=\"p4\">Decreto Ejecutivo 411<span style=\"font-size: 16px;\">, que reforma el Reglamento de Aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno para incluir generadores el\u00e9ctricos en la exoneraci\u00f3n del IVA.<\/span><\/li><li class=\"p4\">Art\u00edculo 7 del C\u00f3digo Tributario<span style=\"font-size: 16px;\">, que faculta al Director General del SRI para emitir circulares que garanticen la correcta aplicaci\u00f3n de las leyes tributarias.<\/span><\/li><\/ul><h5 class=\"p3\"><strong>Obligaciones para los sujetos pasivos<\/strong><\/h5><p class=\"p1\">Los contribuyentes que importen y vendan generadores el\u00e9ctricos, sus partes y piezas, deber\u00e1n cumplir con las siguientes obligaciones:<\/p><ol><li class=\"p5\">Declaraci\u00f3n y pago del IVA: La tarifa del 0% deber\u00e1 aplicarse a las operaciones a partir de la fecha de vigencia de la circular, es decir, desde el 04 de octubre de 2024.<\/li><li class=\"p5\">Clasificaci\u00f3n de productos<span style=\"font-size: 16px;\">: Los generadores el\u00e9ctricos y sus componentes deber\u00e1n estar correctamente clasificados de acuerdo con las disposiciones del Servicio Nacional de Aduana del Ecuador (SENAE) para acceder a la exoneraci\u00f3n.<\/span><\/li><\/ol><h5 class=\"p3\"><strong>Impacto de la medida<\/strong><\/h5><p class=\"p1\">La crisis energ\u00e9tica actual en Ecuador ha motivado la adopci\u00f3n de esta medida extraordinaria. La falta de lluvias ha reducido la capacidad de las plantas hidroel\u00e9ctricas, lo que ha incrementado la dependencia de fuentes alternativas de energ\u00eda. Con la implementaci\u00f3n de la tarifa 0% de IVA para generadores el\u00e9ctricos, se busca:<\/p><ul><li class=\"p4\">Reducir costos de adquisici\u00f3n para empresas y consumidores que dependen de generadores el\u00e9ctricos para sus actividades diarias.<\/li><li class=\"p4\">Estimular la inversi\u00f3n<span style=\"font-size: 16px;\"> en infraestructura el\u00e9ctrica que permita afrontar la crisis de suministro energ\u00e9tico.<\/span><\/li><li class=\"p4\">Asegurar la producci\u00f3n industrial<span style=\"font-size: 16px;\"> al garantizar un suministro el\u00e9ctrico constante en sectores estrat\u00e9gicos.<\/span><\/li><\/ul><h5 class=\"p3\"><strong>Medidas complementarias<\/strong><\/h5><p class=\"p1\">Adem\u00e1s de la exoneraci\u00f3n del IVA, el Decreto Ejecutivo 411 establece que las autoridades nacionales deben monitorear continuamente la situaci\u00f3n energ\u00e9tica del pa\u00eds y tomar medidas adicionales si es necesario. Esto incluye posibles ajustes en las tarifas arancelarias y otras pol\u00edticas fiscales que faciliten la importaci\u00f3n y comercializaci\u00f3n de productos energ\u00e9ticos clave para enfrentar la emergencia.<\/p><p><strong>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/web\/intersri\/home\" 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 elementor-top-column elementor-element elementor-element-6aa6f3a\" 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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>Exoneraci\u00f3n de IVA para importaci\u00f3n y venta de generadores el\u00e9ctricos en Ecuador El Servicio de Rentas Internas (SRI) emiti\u00f3 la Circular No. NAC-DGECCGC24-00000007, estableciendo un cambio importante en la normativa tributaria para la importaci\u00f3n y venta local de generadores el\u00e9ctricos. Esta medida, en respuesta a la emergencia energ\u00e9tica que enfrenta Ecuador debido a la escasez [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38602,"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":[14,22,25],"tags":[],"class_list":["post-38601","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-economia-finanzas","category-resoluciones","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38601","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=38601"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38601\/revisions"}],"predecessor-version":[{"id":38611,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38601\/revisions\/38611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/38602"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=38601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=38601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=38601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}