{"id":38863,"date":"2024-12-03T15:59:51","date_gmt":"2024-12-03T20:59:51","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38863"},"modified":"2024-12-03T16:08:19","modified_gmt":"2024-12-03T21:08:19","slug":"el-presidente-daniel-noboa-decreta-0-isd-para-insumos","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/el-presidente-daniel-noboa-decreta-0-isd-para-insumos\/","title":{"rendered":"El presidente Daniel Noboa decreta 0% ISD para insumos farmac\u00e9uticos"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38863\" class=\"elementor elementor-38863\" 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 presidente Daniel Noboa decreta 0% ISD para insumos farmac\u00e9uticos<\/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__width-inherit 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><span style=\"font-weight: 400;\">A trav\u00e9s del decreto 468, el presidente <a href=\"https:\/\/acl.com.ec\/en\/daniel-noboa-tomo-una-decision-inesperada-sobre\/\">Daniel Noboa<\/a> ordena que, desde 2025, baje al 0% el Impuesto a la Salida de Divisas (ISD) para insumos y materias primas del sector farmac\u00e9utico. Para el resto de sectores econ\u00f3micos, luego de un 0% de ISD temporal entre enero y marzo del pr\u00f3ximo a\u00f1o, el impuesto quedar\u00e1 en el 2,5% para ciertos insumos y materias primas que deber\u00e1n establecerse mediante acuerdo ministerial. Sectores productivos cuestionan la medida.\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">El pasado 28 de noviembre de 2024, el Gobierno de Daniel Noboa ya hab\u00eda anunciado que el Impuesto a la Salida de Divisas (ISD) bajar\u00eda desde enero de 2025.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Este lunes 2 de diciembre de 2024, a trav\u00e9s del decreto 468, el presidente Noboa estableci\u00f3 que se modifica la tarifa del ISD para las \u00abimportaciones de la lista de subpartidas arancelarias que determinar\u00e1, mediante acuerdo<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">ministerial, el Ministerio de Econom\u00eda, conforme a los par\u00e1metros que establezca y acorde a las siguientes tarifas: 0% de tarifa del ISD para subpartidas arancelarias del sector farmac\u00e9utico; 2,5 % de ISD para importaciones de insumos y materias primas de otros sectores productivos.<\/span><\/p><p><span style=\"font-weight: 400;\">Previo a la emisi\u00f3n del acuerdo, el Ministerio de Econom\u00eda deber\u00e1 emitir el dictamen dispuesto en el numeral 15 del art\u00edculo 74 del C\u00f3digo Org\u00e1nico de Planificaci\u00f3n y Finanzas P\u00fablicas, que contendr\u00e1 el informe de impacto recaudatorio elaborado por el Servicio de Rentas Internas (SRI).<\/span><\/p><p><span style=\"font-weight: 400;\">El Ministerio de Agricultura y Ganader\u00eda y la Secretar\u00eda T\u00e9cnica del Comit\u00e9 de Comercio Exterior deber\u00e1n informar de manera inmediata al Ministerio de Econom\u00eda que insumos y materias del sector agr\u00edcola tienen que incluirse entre los beneficiados con la tarifa reducida del ISD desde 2025. Actualmente, el ISD tiene una tarifa del 5%.<\/span><\/p><p><span style=\"font-weight: 400;\">De acuerdo con el decreto firmado por Noboa, debido a la situaci\u00f3n energ\u00e9tica causada por las condiciones clim\u00e1ticas actuales, se establece para los meses de enero, febrero y marzo de 2025, la tarifa del Impuesto a la Salida<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">de Divisas del 0%, para el listado de subpartidas arancelarias que determinar\u00e1 el Ministerio de Econom\u00eda determinar\u00e1 mediante acuerdo ministerial.<\/span><\/p><p><span style=\"font-weight: 400;\">Anualmente, el Ministerio de Econom\u00eda evaluar\u00e1, al final de cada periodo fiscal, las condiciones de las finanzas p\u00fablicas y balanza de pagos a fin de determinar la pertinencia de la continuidad de la reducci\u00f3n del ISD.<\/span><\/p><p style=\"text-align: center;\"><strong><a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2024\/12\/Decreto-Ejecutivo-Nro.-468.pdf\">Decreto Ejecutivo Nro. 468<\/a><\/strong><\/p><p style=\"text-align: left;\"><strong>Fuente: <a href=\"https:\/\/www.lahora.com.ec\/\" target=\"_blank\" rel=\"noopener\">La Hora<\/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\" data-id=\"6aa6f3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap 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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 presidente Daniel Noboa decreta 0% ISD para insumos farmac\u00e9uticos A trav\u00e9s del decreto 468, el presidente Daniel Noboa ordena que, desde 2025, baje al 0% el Impuesto a la Salida de Divisas (ISD) para insumos y materias primas del sector farmac\u00e9utico. Para el resto de sectores econ\u00f3micos, luego de un 0% de ISD temporal [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38864,"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-38863","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\/38863","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=38863"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38863\/revisions"}],"predecessor-version":[{"id":38870,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38863\/revisions\/38870"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/38864"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=38863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=38863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=38863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}