{"id":39842,"date":"2025-08-04T10:37:57","date_gmt":"2025-08-04T15:37:57","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39842"},"modified":"2025-08-07T12:55:15","modified_gmt":"2025-08-07T17:55:15","slug":"ecuador-elimina-el-impuesto-a-la-renta-para-nuevas-inve","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/ecuador-elimina-el-impuesto-a-la-renta-para-nuevas-inve\/","title":{"rendered":"Ecuador elimina el impuesto a la renta para nuevas inversiones"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39842\" class=\"elementor elementor-39842\" 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 class=\"p1\">El Gobierno ecuatoriano contin\u00faa impulsando <a href=\"https:\/\/acl.com.ec\/en\/sri-actualiza-el-catastro-de-agentes-de-retencion-con-nuevos-sujetos-calificados\/\">pol\u00edticas que promuevan la inversi\u00f3n privada y el desarrollo econ\u00f3mico a trav\u00e9s de incentivos tributarios estrat\u00e9gicos.<\/a> Esta vez, el sector tur\u00edstico y las empresas que operan bajo el r\u00e9gimen de Zonas Francas son los protagonistas.<\/p><p class=\"p1\">Una de las novedades m\u00e1s relevantes es la exoneraci\u00f3n del Impuesto a la Renta durante siete a\u00f1os para nuevas inversiones productivas dirigidas al turismo. Esto se aplicar\u00e1 exclusivamente a los proyectos que califiquen bajo las definiciones contenidas en las secciones a) y b) del art\u00edculo 13 del C\u00f3digo Org\u00e1nico de la Producci\u00f3n, Comercio e Inversiones (COPCI). El beneficio comienza a contarse desde el primer a\u00f1o en que la nueva inversi\u00f3n genera ingresos atribuibles exclusivamente a dicha inversi\u00f3n.<\/p><p class=\"p1\">Esta medida busca incentivar el desarrollo de nuevas iniciativas tur\u00edsticas en el pa\u00eds, ofreciendo una ventaja competitiva en t\u00e9rminos fiscales que puede ser decisiva al momento de planificar nuevos proyectos o atraer capital extranjero.<\/p><h5><b>El turismo se suma al r\u00e9gimen de Zonas Francas<\/b><\/h5><p class=\"p1\">Adem\u00e1s, el turismo ha sido oficialmente incorporado entre los sectores habilitados para establecerse en Zonas Francas, lo cual representa un cambio significativo. Esto significa que proyectos tur\u00edsticos ahora pueden beneficiarse de los atractivos reg\u00edmenes especiales de estas zonas, como aranceles reducidos, tr\u00e1mites simplificados y acceso a mercados internacionales.<\/p><p class=\"p1\">En este nuevo marco legal, el turismo se clasifica como parte de los \u00abservicios industriales\u00bb, lo que le permite aprovechar plenamente el r\u00e9gimen fiscal especial que caracteriza a las Zonas Francas.<\/p><h5><b>Exoneraciones fiscales para usuarios en Zonas Francas<\/b><\/h5><p class=\"p1\">Los beneficios no terminan ah\u00ed. Tanto los usuarios operadores como los usuarios que desarrollen actividades o firmen contratos dentro de una Zona Franca podr\u00e1n acceder a una tarifa del 0\u202f% en el Impuesto a la Renta durante los primeros cinco a\u00f1os. Esto les permite destinar m\u00e1s recursos al crecimiento de su negocio y recuperaci\u00f3n de inversiones iniciales.<\/p><p class=\"p1\">Transcurrido ese per\u00edodo, estos actores pasar\u00e1n a tributar con una tarifa fija del 15\u202f%, significativamente menor al r\u00e9gimen general vigente en el pa\u00eds, manteniendo as\u00ed un entorno atractivo para la permanencia y expansi\u00f3n de sus operaciones.<\/p><p class=\"p1\">Este entorno normativo refuerza la visi\u00f3n de un Ecuador m\u00e1s competitivo, moderno y abierto a las oportunidades que surgen del turismo sostenible y la inversi\u00f3n privada. Para las empresas y emprendedores que buscan desarrollar proyectos en el pa\u00eds, estos incentivos representan una ocasi\u00f3n \u00fanica para crecer con respaldo jur\u00eddico y ventajas fiscales claras.<\/p><p><strong style=\"font-size: 16px;\">Fuente: <a href=\"https:\/\/acl.com.ec\/en\/\">Audit &amp; Co. Latam aclsa auditores s.a.<\/a><\/strong><\/p><div class=\"x9f619 x1n2onr6 x1ja2u2z x78zum5 xdt5ytf x2lah0s x193iq5w x1cy8zhl xyamay9\">\u00a0<\/div>\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 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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>SRI habilita formulario de Impuesto a la Renta para personas naturales RIMPE El Gobierno ecuatoriano contin\u00faa impulsando pol\u00edticas que promuevan la inversi\u00f3n privada y el desarrollo econ\u00f3mico a trav\u00e9s de incentivos tributarios estrat\u00e9gicos. Esta vez, el sector tur\u00edstico y las empresas que operan bajo el r\u00e9gimen de Zonas Francas son los protagonistas. Una de las [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39843,"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-39842","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\/39842","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=39842"}],"version-history":[{"count":6,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39842\/revisions"}],"predecessor-version":[{"id":39851,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39842\/revisions\/39851"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39843"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}