{"id":39725,"date":"2025-06-26T11:33:37","date_gmt":"2025-06-26T16:33:37","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39725"},"modified":"2025-06-26T11:40:37","modified_gmt":"2025-06-26T16:40:37","slug":"sri-intensifica-control-a-ganancias-por-venta-de-accion","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/sri-intensifica-control-a-ganancias-por-venta-de-accion\/","title":{"rendered":"SRI intensifica control a ganancias por venta de acciones"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39725\" class=\"elementor elementor-39725\" 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\">SRI habilita formulario de Impuesto a la Renta para personas naturales RIMPE<\/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 href=\"https:\/\/acl.com.ec\/en\/sri-actualiza-el-catastro-de-agentes-de-retencion-con-nuevos-sujetos-calificados\/\">El Servicio de Rentas Internas (SRI)<\/a> inici\u00f3 acciones de control dirigidas a asegurar la recaudaci\u00f3n del Impuesto a la Renta \u00danico (IRU) sobre la utilidad en la venta de acciones. Esta decisi\u00f3n se enmarca en la pol\u00edtica fiscal del Gobierno del presidente Daniel Noboa, orientada a cerrar las brechas de incumplimiento tributario y fortalecer las finanzas p\u00fablicas.<\/span><\/p><p><span style=\"font-weight: 400;\">Los controles del SRI est\u00e1n dirigidos principalmente a empresarios con grandes patrimonios que mantienen participaciones societarias. Ya se han iniciado procesos de fiscalizaci\u00f3n a varios casos, por lo que los contribuyentes deber\u00e1n pasar por las instancias correspondientes para declarar y pagar lo que les corresponde.<\/span><\/p><p><span style=\"font-weight: 400;\">El IRU grava con el 10% la utilidad obtenida en la transferencia de acciones, es decir, el margen de ganancia que un accionista obtiene al vender sus t\u00edtulos societarios. Aunque cerca de 300 contribuyentes han cumplido con esta obligaci\u00f3n de forma voluntaria \u2014lo que ha representado una recaudaci\u00f3n promedio de USD 30 millones anuales\u2014, el SRI identific\u00f3 un universo potencial de 6.000 contribuyentes que a\u00fan no han declarado este impuesto, que podr\u00edan generar una recaudaci\u00f3n de USD 50 millones en este a\u00f1o.<\/span><\/p><p><span style=\"font-weight: 400;\">Adem\u00e1s, seg\u00fan la informaci\u00f3n que tiene el SRI, actualmente en el Ecuador existen m\u00e1s de USD 29 mil millones de dividendos sin distribuir entre accionistas, por lo que el SRI refuerza el control para garantizar la adecuada tributaci\u00f3n del impuesto sobre estos dividendos.<\/span><\/p><p><span style=\"font-weight: 400;\">Para fortalecer esta gesti\u00f3n, el SRI y la Superintendencia de Compa\u00f1\u00edas retomar\u00e1n el convenio de cooperaci\u00f3n interinstitucional, que administraciones anteriores de ambas entidades dejaron sin efecto, con el fin de cruzar informaci\u00f3n y detectar casos de omisi\u00f3n o subdeclaraci\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">El SRI recuerda que el C\u00f3digo Integral Penal establece que cualquier acto de simulaci\u00f3n, ocultamiento, falsedad o enga\u00f1o, que lleve a error a la Administraci\u00f3n Tributaria constituyen delitos sancionados con penas de hasta 10 a\u00f1os de prisi\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">El SRI seguir\u00e1 ejecutando acciones contempladas dentro de su Plan de Control para atacar, denunciar y sancionar conductas defraudatorias de contribuyentes con altos patrimonios que ocultan el valor real de sus acciones para no pagar los impuestos que les corresponden. <\/span><\/p><p><strong style=\"font-size: 16px;\">Fuente: <a href=\"https:\/\/www.sri.gob.ec\/detalle-noticias?idnoticia=1151&amp;marquesina=1\" 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 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\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div 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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>SRI habilita formulario de Impuesto a la Renta para personas naturales RIMPE El Servicio de Rentas Internas (SRI) inici\u00f3 acciones de control dirigidas a asegurar la recaudaci\u00f3n del Impuesto a la Renta \u00danico (IRU) sobre la utilidad en la venta de acciones. Esta decisi\u00f3n se enmarca en la pol\u00edtica fiscal del Gobierno del presidente Daniel [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39726,"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-39725","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\/39725","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=39725"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39725\/revisions"}],"predecessor-version":[{"id":39731,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39725\/revisions\/39731"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39726"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}