{"id":39254,"date":"2025-01-27T12:14:22","date_gmt":"2025-01-27T17:14:22","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39254"},"modified":"2025-01-27T12:44:29","modified_gmt":"2025-01-27T17:44:29","slug":"paraisos-fiscales-nuevas-normas-que-transforman-el","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/paraisos-fiscales-nuevas-normas-que-transforman-el\/","title":{"rendered":"Para\u00edsos fiscales: Nuevas normas que transforman el cumplimiento tributario en Ecuador"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39254\" class=\"elementor elementor-39254\" 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\">Para\u00edsos fiscales: Nuevas normas que transforman el cumplimiento tributario 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__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 class=\"p1\">El <a href=\"https:\/\/acl.com.ec\/en\/sri-establece-precios-referenciales-para-el-calculo-del-ice-en-perfumes-y-aguas-de-tocador\/\">Servicio de Rentas Internas (SRI)<\/a>, a trav\u00e9s de la reciente Circular NAC-DGECCGC25-00000002, ha emitido importantes disposiciones sobre el tratamiento de para\u00edsos fiscales, reg\u00edmenes fiscales preferentes y jurisdicciones de menor imposici\u00f3n, actualizando el marco normativo aplicable a los contribuyentes.<\/p><p class=\"p1\">Este documento tiene como objetivo fortalecer la transparencia y alinearse con los est\u00e1ndares internacionales en materia tributaria.<\/p><p class=\"p1\">A continuaci\u00f3n, exploramos los puntos clave de la circular y su impacto en el cumplimiento tributario.<\/p><h5 class=\"p3\"><b>\u00bfQu\u00e9 establece la nueva Circular del SRI?<\/b><b><\/b><\/h5><p class=\"p1\">La circular, firmada por el Director General del SRI, economista Dami\u00e1n Larco Guam\u00e1n, se sustenta en principios constitucionales y legales que gu\u00edan el sistema tributario ecuatoriano, tales como la equidad, la progresividad y la suficiencia recaudatoria.<\/p><p class=\"p1\">Adem\u00e1s, recalca que los contribuyentes deben considerar tres criterios para identificar jurisdicciones como para\u00edsos fiscales:<\/p><ol><li class=\"p4\"><b>Baja imposici\u00f3n efectiva:<\/b> Reg\u00edmenes cuya tasa efectiva del impuesto sobre la renta es inferior al 60% de la vigente en Ecuador.<\/li><li class=\"p4\"><b style=\"font-style: inherit;\">Falta de actividad sustancial:<\/b><span style=\"font-size: 16px;\"> Lugares que permiten obtener beneficios tributarios sin desarrollar actividades econ\u00f3micas significativas dentro de la jurisdicci\u00f3n.<\/span><\/li><li class=\"p4\"><b style=\"font-style: inherit;\">Ausencia de intercambio de informaci\u00f3n:<\/b><span style=\"font-size: 16px;\"> Jurisdicciones que no cumplen con est\u00e1ndares internacionales de transparencia, incluyendo acceso limitado a datos sobre beneficiarios, registros contables y cuentas bancarias.<\/span><\/li><\/ol><h5 class=\"p3\"><b>\u00bfQu\u00e9 cambios introduce esta circular?<\/b><b><\/b><\/h5><p class=\"p1\">El pronunciamiento elimina la aplicaci\u00f3n de criterios se\u00f1alados en circulares previas, como la NAC-DGECCGC12-00013 de 2012, debido a los avances normativos y la adopci\u00f3n de est\u00e1ndares internacionales por parte de diversas jurisdicciones. No obstante, el SRI se reserva el derecho de revisar la correcta aplicaci\u00f3n de estas disposiciones.<\/p><p class=\"p1\">Esto implica que los contribuyentes deben ser m\u00e1s diligentes al declarar operaciones con jurisdicciones potencialmente consideradas como para\u00edsos fiscales, ajust\u00e1ndose a la normativa vigente y evitando sanciones.<\/p><h5 class=\"p3\"><b>\u00bfC\u00f3mo afecta a los contribuyentes?<\/b><b><\/b><\/h5><p class=\"p1\">Para las empresas y personas naturales en Ecuador, el cumplimiento de estas disposiciones es esencial para evitar inconvenientes legales y fiscales.<\/p><p class=\"p1\">El desconocimiento o la incorrecta interpretaci\u00f3n de las normativas puede derivar en ajustes tributarios, multas o, en casos graves, procesos legales.<\/p><p class=\"p1\">En este sentido, es vital que los contribuyentes consulten a expertos en la materia y mantengan registros claros y transparentes de sus operaciones internacionales.<\/p><p class=\"p1\">Adem\u00e1s, el SRI pone a disposici\u00f3n herramientas y resoluciones para facilitar el cumplimiento y fomentar la transparencia en las declaraciones.<\/p><p class=\"p1\">Para m\u00e1s detalles, te invitamos a descargar la circular completa emitida por el Servicio de Rentas Internas, disponible <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2025\/01\/NAC-DGECCGC25-00000002.pdf\">aqu\u00ed<\/a>.<\/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 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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>Para\u00edsos fiscales: Nuevas normas que transforman el cumplimiento tributario en Ecuador El Servicio de Rentas Internas (SRI), a trav\u00e9s de la reciente Circular NAC-DGECCGC25-00000002, ha emitido importantes disposiciones sobre el tratamiento de para\u00edsos fiscales, reg\u00edmenes fiscales preferentes y jurisdicciones de menor imposici\u00f3n, actualizando el marco normativo aplicable a los contribuyentes. Este documento tiene como objetivo [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39255,"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-39254","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\/39254","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=39254"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39254\/revisions"}],"predecessor-version":[{"id":39263,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39254\/revisions\/39263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39255"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}