{"id":39207,"date":"2025-01-20T10:25:09","date_gmt":"2025-01-20T15:25:09","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39207"},"modified":"2025-01-20T10:33:31","modified_gmt":"2025-01-20T15:33:31","slug":"beneficio-tributario-2024-un-incentivo-clave-para-la","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/beneficio-tributario-2024-un-incentivo-clave-para-la\/","title":{"rendered":"Beneficio Tributario 2024: Un incentivo clave para la estabilidad laboral y el crecimiento empresarial"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39207\" class=\"elementor elementor-39207\" 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\">Beneficio Tributario 2024: Un incentivo clave para la estabilidad laboral y el crecimiento empresarial<\/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;\">El <a href=\"https:\/\/acl.com.ec\/en\/gobierno-de-ecuador-fijo-nuevo-salario-basico-para-2025\/\">Gobierno de Ecuador<\/a> ha establecido un cr\u00e9dito tributario especial para empleadores que prioricen la estabilidad laboral de sus trabajadores durante el \u00faltimo trimestre del 2024. Esta medida busca impulsar el empleo, fortalecer la seguridad social y proporcionar alivio financiero a las empresas que han mantenido sus n\u00f3minas sin reducciones en este periodo.<\/span><\/p><h5><strong>\u00bfQui\u00e9nes pueden acceder a este beneficio?<\/strong><\/h5><p><span style=\"font-weight: 400;\">Este incentivo est\u00e1 dirigido a personas naturales y jur\u00eddicas que cumplan con los siguientes requisitos:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">No haber desvinculado trabajadores en los meses de octubre, noviembre y diciembre de 2024.<\/span><\/li><li>Mantener a sus empleados en las mismas o mejores condiciones laborales que al momento de su vinculaci\u00f3n.<\/li><li>Realizar el correspondiente aporte patronal a la seguridad social de sus colaboradores.<\/li><\/ul><h5><strong>\u00a0\u00bfEn qu\u00e9 consiste el beneficio?<\/strong><\/h5><p><span style=\"font-weight: 400;\">Los empleadores que cumplan con estos requisitos podr\u00e1n acceder a un cr\u00e9dito tributario equivalente a un porcentaje del aporte patronal efectuado a la seguridad social durante este per\u00edodo. Este beneficio representa un importante respaldo financiero para las empresas, ya que permite reducir la carga tributaria de manera significativa.<\/span><\/p><h5><strong>\u00bfC\u00f3mo se aplica y cu\u00e1l es su impacto?<\/strong><\/h5><p><span style=\"font-weight: 400;\">Compensaci\u00f3n exclusiva con el Impuesto a la Renta: El cr\u00e9dito tributario s\u00f3lo podr\u00e1 ser utilizado para compensar el Impuesto a la Renta del ejercicio fiscal 2024.<\/span><\/p><p><span style=\"font-weight: 400;\">Monto m\u00e1ximo aplicable: El valor del cr\u00e9dito no podr\u00e1 superar el impuesto causado en el mismo ejercicio fiscal, lo que significa que su aplicaci\u00f3n ser\u00e1 proporcional a la carga tributaria generada.<\/span><\/p><h5><strong>Importancia de este beneficio para las empresas:<\/strong><\/h5><p><span style=\"font-weight: 400;\">Este incentivo no solo representa una reducci\u00f3n en la carga impositiva para los empleadores, sino que tambi\u00e9n fomenta la retenci\u00f3n del talento humano, brindando mayor estabilidad a los trabajadores y contribuyendo al fortalecimiento del mercado laboral ecuatoriano.<\/span><\/p><h5><strong>\u00bfC\u00f3mo pueden las empresas beneficiarse de este incentivo?<\/strong><\/h5><p><span style=\"font-weight: 400;\">Para aprovechar esta oportunidad, es fundamental que los empleadores:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Mantengan registros actualizados sobre su n\u00f3mina y aportes a la seguridad social.<\/span><\/li><li>Verifiquen su cumplimiento de los requisitos establecidos en la normativa.<\/li><li>Consulten con sus asesores tributarios sobre la correcta aplicaci\u00f3n del cr\u00e9dito en su declaraci\u00f3n de Impuesto a la Renta.<\/li><\/ul><p><strong>Fuente: <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2025\/01\/Ley-Organica-para-el-Alivio-Financiero-y-el-Fortalecimiento-Economico-de-las-Generaciones-en-el-Ecuador.pdf\">Ley-Organica-para-el-Alivio-Financiero-y-el-Fortalecimiento-Economico-de-las-Generaciones-en-el-Ecuador<\/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 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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>Beneficio Tributario 2024: Un incentivo clave para la estabilidad laboral y el crecimiento empresarial El Gobierno de Ecuador ha establecido un cr\u00e9dito tributario especial para empleadores que prioricen la estabilidad laboral de sus trabajadores durante el \u00faltimo trimestre del 2024. Esta medida busca impulsar el empleo, fortalecer la seguridad social y proporcionar alivio financiero a [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39208,"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":[14,23,22,20],"tags":[],"class_list":["post-39207","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-economia-finanzas","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39207","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=39207"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39207\/revisions"}],"predecessor-version":[{"id":39216,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39207\/revisions\/39216"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39208"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}