{"id":39602,"date":"2025-06-02T10:22:30","date_gmt":"2025-06-02T15:22:30","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39602"},"modified":"2025-06-02T15:14:38","modified_gmt":"2025-06-02T20:14:38","slug":"cambios-en-los-anexos-del-ict-2024","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/cambios-en-los-anexos-del-ict-2024\/","title":{"rendered":"Cambios en los Anexos del ICT 2024"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39602\" class=\"elementor elementor-39602\" 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\">Cambios en los Anexos del ICT 2024.<\/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\">En seguimiento a nuestro art\u00edculo anterior sobre el Informe de Cumplimiento Tributario (ICT), es importante destacar que <span class=\"s1\">la Administraci\u00f3n Tributaria ha introducido importantes cambios en la estructura y contenido de los anexos correspondientes al ejercicio fiscal 2024<\/span>. Estas modificaciones no solo afectan el formato de presentaci\u00f3n, sino tambi\u00e9n el nivel de detalle y la trazabilidad de la informaci\u00f3n que debe ser reportada.<\/p><h5><b>Reestructuraci\u00f3n de los Anexos: \u00bfQu\u00e9 ha cambiado?<\/b><\/h5><p class=\"p1\">Tras una revisi\u00f3n comparativa entre la versi\u00f3n anterior y la versi\u00f3n final de los anexos del ICT 2024, se identificaron ajustes estructurales sustanciales:<\/p><h5><b>Nuevos nombres y secuencias de hojas<\/b><\/h5><ul><li><p class=\"p1\">Las hojas han sido renombradas y reordenadas (ej. de <span class=\"s1\">MAPEO DE LA DECLARACI\u00d3N A2<\/span> a <span class=\"s1\">MAPEO DE LA DECLARACI\u00d3N A1<\/span>), evidenciando un redise\u00f1o para facilitar la navegaci\u00f3n y alineaci\u00f3n con los procesos declarativos.<\/p><\/li><\/ul><h5><b>Cambios en el n\u00famero de columnas y filas<\/b><\/h5><ul><li><p class=\"p1\">Se observaron variaciones en el n\u00famero de columnas en casi todos los anexos. Por ejemplo, el anexo de <span class=\"s1\">INGRESOS<\/span> pas\u00f3 de tener 17 a 14 columnas, mientras que <span class=\"s1\">CONCILIACI\u00d3N INGRESOS<\/span> se redujo de 11 a 7 columnas. Estos cambios podr\u00edan implicar:<\/p><ul><li><p class=\"p1\">Eliminaci\u00f3n de campos redundantes<\/p><\/li><li><p class=\"p1\">Inclusi\u00f3n de nuevas variables de control<\/p><\/li><li><p class=\"p1\">Reorganizaci\u00f3n para facilitar cruces autom\u00e1ticos con otros formularios del SRI<\/p><\/li><\/ul><\/li><\/ul><h5><b>Nuevas exigencias t\u00e9cnicas<\/b><\/h5><ul><li><p class=\"p1\">Hojas como <span class=\"s1\">INVENTARIOS<\/span> ahora solicitan m\u00e1s precisi\u00f3n en el c\u00f3digo de \u00edtem y presentan menos filas, lo que puede sugerir una depuraci\u00f3n o consolidaci\u00f3n de informaci\u00f3n irrelevante.<\/p><\/li><li><p class=\"p1\">Se mantienen estructuras en hojas cr\u00edticas como <span class=\"s1\">CR\u00c9DITO TRIBUTARIO<\/span> and <span class=\"s1\">COMERCIO EXTERIOR<\/span>, asegurando continuidad en aspectos fiscalmente sensibles.<\/p><\/li><\/ul><h5><b>Implicaciones para los contribuyentes y auditores<\/b><\/h5><p class=\"p1\">Estos cambios no deben interpretarse \u00fanicamente como una actualizaci\u00f3n est\u00e9tica. Tienen <span class=\"s1\">implicaciones operativas y legales concretas<\/span>:<\/p><ol start=\"1\"><li><p class=\"p1\"><b>Mayor trazabilidad y fiscalizaci\u00f3n cruzada:<\/b><b><\/b><\/p><p class=\"p2\">La reestructuraci\u00f3n permite al SRI implementar controles m\u00e1s eficientes entre lo declarado en el ICT y lo reportado en formularios como el 101, 104 y en comprobantes electr\u00f3nicos.<\/p><\/li><li><p class=\"p1\"><b>Exigencia de mayor consistencia documental:<\/b><b><\/b><\/p><p class=\"p2\">Las diferencias entre datos contables y tributarios ahora deber\u00e1n estar plenamente justificadas, con soporte t\u00e9cnico desde el anexo.<\/p><\/li><li><p class=\"p1\"><b>Validaci\u00f3n de beneficios e incentivos:<\/b><b><\/b><\/p><p class=\"p2\">Los nuevos cuadros de beneficios tributarios requieren una presentaci\u00f3n m\u00e1s exhaustiva de los incentivos aplicados, lo cual ser\u00e1 revisado rigurosamente.<\/p><\/li><\/ol><h5><b>Recomendaciones t\u00e9cnicas<\/b><\/h5><ul><li><p class=\"p1\"><span class=\"s1\"><b>Auditores externos:<\/b><\/span> deben revisar a profundidad los nuevos campos y validar que la informaci\u00f3n proporcionada por el contribuyente est\u00e9 completa, coherente y sustentada documentalmente.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Contribuyentes obligados:<\/b><\/span> deben asignar tiempo suficiente para cargar los nuevos formatos, especialmente en m\u00f3dulos con cambios estructurales como <span class=\"s2\">INGRESOS<\/span>, <span class=\"s2\">INVENTARIOS<\/span>, <span class=\"s2\">CONCILIACI\u00d3N<\/span>, y <span class=\"s2\">MAPEO DE LA DECLARACI\u00d3N<\/span>.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Firmas contables y consultores:<\/b><\/span> se recomienda actualizar sus plantillas internas y flujos de revisi\u00f3n conforme a los nuevos requerimientos del SRI.<\/p><\/li><\/ul><p class=\"p1\">La versi\u00f3n 2024 del ICT no es solo una renovaci\u00f3n de forma, sino una transformaci\u00f3n de fondo que fortalece el sistema de control tributario del pa\u00eds. Estar al tanto de estos cambios es clave para <span class=\"s1\">evitar rechazos del tr\u00e1mite, garantizar el cumplimiento normativo<\/span> y asegurar que la opini\u00f3n del auditor est\u00e9 sustentada sobre una base de informaci\u00f3n \u00edntegra y correctamente presentada.<\/p><p class=\"p1\"><b>Descarga el anexo actualizado aqu\u00ed:<a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2025\/06\/ICT-2024.xlsx\">ICT 2024<\/a><\/b><\/p><p><strong>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/ict#%C2%BFqu%C3%A9-es\" 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\" 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class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-93245ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" 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>Cambios en los Anexos del ICT 2024. En seguimiento a nuestro art\u00edculo anterior sobre el Informe de Cumplimiento Tributario (ICT), es importante destacar que la Administraci\u00f3n Tributaria ha introducido importantes cambios en la estructura y contenido de los anexos correspondientes al ejercicio fiscal 2024. Estas modificaciones no solo afectan el formato de presentaci\u00f3n, sino tambi\u00e9n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39603,"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-39602","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\/39602","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=39602"}],"version-history":[{"count":32,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39602\/revisions"}],"predecessor-version":[{"id":39648,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39602\/revisions\/39648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39603"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}