{"id":39244,"date":"2025-01-24T12:37:24","date_gmt":"2025-01-24T17:37:24","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39244"},"modified":"2025-01-24T12:49:04","modified_gmt":"2025-01-24T17:49:04","slug":"quienes-deben-hacer-la-declaracion-semestral-del-iva","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/quienes-deben-hacer-la-declaracion-semestral-del-iva\/","title":{"rendered":"\u00bfQui\u00e9nes deben hacer la declaraci\u00f3n semestral del IVA en enero de 2025?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39244\" class=\"elementor elementor-39244\" 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\">\u00bfQui\u00e9nes deben hacer la declaraci\u00f3n semestral del IVA en enero de 2025?<\/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<h5><strong>Hay tres grupos de contribuyentes que deben declarar y pagar el IVA de manera semestral, es decir, en enero y julio de cada a\u00f1o. Conozca cu\u00e1les son.<\/strong><\/h5><p><span style=\"font-weight: 400;\">El <a href=\"https:\/\/acl.com.ec\/en\/devolucion-del-iva-a-la-tercera-edad-cuando-pagan\/\">Impuesto al Valor Agregado (IVA)<\/a> puede declararse y pagarse de forma mensual o semestral, seg\u00fan lo establezca el Servicio de Rentas Internas (SRI).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">La analista tributaria Yael Fierro detalla los casos en los que debe realizarse la declaraci\u00f3n semestral:\u00a0<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Contribuyentes que se dediquen a la venta de bienes o prestaci\u00f3n de servicios gravados con tarifa 0% de IVA. Por ejemplo, productores agr\u00edcolas, ganaderos, pescadores, empresas de productos l\u00e1cteos, cooperativas agr\u00edcolas, compa\u00f1\u00edas de servicios m\u00e9dicos, colegios o universidades.<\/span><\/li><li>Profesionales de libre ejercicio, sujetos a la retenci\u00f3n total del IVA causado; por ejemplo, contadores o arquitectos que trabajen por servicios profesionales. En el caso de abogados y representantes legales, aunque sean profesionales, la declaraci\u00f3n debe hacerse mensual.<\/li><li>Contribuyentes incorporados al R\u00e9gimen RIMPE-Emprendedor, en este caso, son empresas o personas naturales con ingresos anuales de entre USD. 20.000 y USD. 300.000,00. Pueden ser importadores o comerciantes peque\u00f1os.\u00a0<\/li><\/ul><p><span style=\"font-weight: 400;\">Fierro recalca que el SRI tiene potestad de definir internamente si las declaraciones de los contribuyentes son mensuales o semestrales, siempre que no contravenga la ley. Por ello, recomienda la revisi\u00f3n del RUC de manera peri\u00f3dica.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Un ejemplo de lo anterior es que, desde 2024, abogados y representantes legales deben efectuar\u00a0 declaraciones mensuales del IVA, dado que en sus RUC se detalla que la obligaci\u00f3n es mensual. Anteriormente, era semestral, como otros profesionales de libre ejercicio.<\/span><\/p><h5><strong>\u00bfEn qu\u00e9 fechas debe hacerse la declaraci\u00f3n?<\/strong><\/h5><p><span style=\"font-weight: 400;\">El IVA gravado en las transacciones de bienes o prestaciones de servicios efectuadas en el primer semestre del a\u00f1o, debe declararse y pagarse en julio. Mientras tanto, las que se realicen en el segundo semestre, se declaran en enero del a\u00f1o siguiente, seg\u00fan el noveno d\u00edgito de Registro \u00danico de Contribuyentes (RUC).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Es por ello que, en enero de 2025, los contribuyentes que determina el SRI deben realizar la declaraci\u00f3n semestral del IVA, seg\u00fan el siguiente calendario:<\/span><\/p><h5 class=\"block-headline datawrapper-bgd7P-16cs784\"><strong>Declaraci\u00f3n semestral del IVA, en enero de 2025\u00a0<\/strong><\/h5><p class=\"block-description datawrapper-bgd7P-1mtcx6q\">Por transacciones de bienes o servicio en el segundo semestre de 2024<\/p><table><tbody><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Noveno d\u00edgito del RUC<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Fecha m\u00e1xima de pago<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">18<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">22<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">24<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">26<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">28<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">Es decir, a la fecha, ya deber\u00edan haber declarado el IVA semestral los contribuyentes con RUC, cuyo noveno d\u00edgito sea 1, 2, 3, 4 \u00f3 5. En caso de no haberlo hecho, tendr\u00e1 que pagar una multa por retraso.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Seg\u00fan el art\u00edculo 100 de la Ley de R\u00e9gimen Tributario Interno, la multa es de 3% sobre el impuesto causado, por cada mes o fracci\u00f3n de mes de retraso en la presentaci\u00f3n de la declaraci\u00f3n; la multa no exceder\u00e1 del 100% de dicho impuesto.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">En aquellos casos en los que la tarifa es 0%, la sanci\u00f3n por cada mes o fracci\u00f3n de mes de retraso ser\u00e1 equivalente al 0,1% de las ventas o de los ingresos brutos percibidos por el declarante en el per\u00edodo al cual se refiere la declaraci\u00f3n, sin exceder el 5% de dichas ventas o ingresos.<\/span><\/p><p><strong>Fuente: <a href=\"https:\/\/www.primicias.ec\/\" target=\"_blank\" rel=\"noopener\">Primicias<\/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 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>\u00bfQui\u00e9nes deben hacer la declaraci\u00f3n semestral del IVA en enero de 2025? Hay tres grupos de contribuyentes que deben declarar y pagar el IVA de manera semestral, es decir, en enero y julio de cada a\u00f1o. Conozca cu\u00e1les son. El Impuesto al Valor Agregado (IVA) puede declararse y pagarse de forma mensual o semestral, seg\u00fan [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39245,"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],"tags":[],"class_list":["post-39244","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-economia-finanzas","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39244","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=39244"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39244\/revisions"}],"predecessor-version":[{"id":39253,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39244\/revisions\/39253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39245"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}