{"id":40063,"date":"2025-10-15T09:02:44","date_gmt":"2025-10-15T14:02:44","guid":{"rendered":"https:\/\/acl.com.ec\/?p=40063"},"modified":"2025-10-15T10:58:38","modified_gmt":"2025-10-15T15:58:38","slug":"retenciones-deberan-declararse-y-pagarse-juntas-desde-n","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/retenciones-deberan-declararse-y-pagarse-juntas-desde-n\/","title":{"rendered":"Retenciones deber\u00e1n declararse y pagarse juntas desde noviembre"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"40063\" class=\"elementor elementor-40063\" 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\">Retenciones deber\u00e1n declararse y pagarse juntas desde noviembre<\/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\"><a href=\"https:\/\/acl.com.ec\/en\/sri-logra-crecimiento-sostenido-de-la-recaudacion-graci\/\">El Servicio de Rentas Internas (SRI)<\/a> ha emitido la Resoluci\u00f3n NAC-DGERCGC25-00000030, mediante la cual establece que, a partir del 3 de noviembre de 2025, las declaraciones de retenciones y autorretenciones ser\u00e1n v\u00e1lidas \u00fanicamente si se presenta el pago total al momento de su transmisi\u00f3n.<\/p><p class=\"p1\">Esta normativa aclara que el uso parcial de notas de cr\u00e9dito tributarias ya no ser\u00e1 suficiente para considerar una declaraci\u00f3n como v\u00e1lida, lo que representa un cambio significativo para empresas que suelen planificar sus pagos escalonadamente.<\/p><h2 class=\"p1\">\ud83d\udd17 Ver resoluci\u00f3n oficial: <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2025\/10\/NAC_DGERCGC_25_00000030_d1276a20cb.pdf\">NAC_DGERCGC_25_00000030_d1276a20cb<\/a><\/h2><p class=\"p1\">Recomendaci\u00f3n: revisa tus procesos internos y actualiza tu flujo de validaci\u00f3n de declaraciones y pagos.<\/p><h5 class=\"p1\">\u00bfNotas de cr\u00e9dito o pago en efectivo?<\/h5><p class=\"p1\">Lo que debes saber para declarar correctamente desde noviembre 2025<\/p><p class=\"p1\">Desde noviembre 2025, declarar y pagar ya no ser\u00e1n procesos independientes. Las nuevas disposiciones del SRI obligan a que las declaraciones de retenciones en la fuente y autorretenciones se presenten \u00fanicamente con el pago total, lo cual implica un ajuste inmediato en la gesti\u00f3n financiera de las empresas.<\/p><h5 class=\"p1\">\u00bfQu\u00e9 cambia?<\/h5><p class=\"p1\">Hasta ahora, las empresas pod\u00edan:<\/p><p class=\"p1\">\u2022Declarar dentro del plazo legal.<\/p><p class=\"p1\">\u2022Usar notas de cr\u00e9dito tributarias (NCTs) como medio de pago, incluso parcialmente.<\/p><p class=\"p1\">\u2022Completar el pago en d\u00edas posteriores.<\/p><h5 class=\"p1\">Esto ya no ser\u00e1 posible.<\/h5><p class=\"p1\">Con la nueva resoluci\u00f3n, si no pagas el 100% al momento de declarar, el SRI no lo reconocer\u00e1 como una declaraci\u00f3n presentada, generando riesgos como:<\/p><p class=\"p1\">\u2022Multas autom\u00e1ticas.<\/p><p class=\"p1\">\u2022Intereses desde la fecha de vencimiento.<\/p><p class=\"p1\">\u2022Eventuales procesos de fiscalizaci\u00f3n por omisi\u00f3n.<\/p><h5 class=\"p1\">\u00bfQu\u00e9 debes hacer?<\/h5><p class=\"p1\">1.Revisa si tu empresa es gran contribuyente.<\/p><p class=\"p1\">Esta normativa aplica inicialmente para este segmento.<\/p><p class=\"p1\">2.Eval\u00faa si cuentas con notas de cr\u00e9dito suficientes.<\/p><p class=\"p1\">Si no puedes cubrir el total de la obligaci\u00f3n con NCTs, deber\u00e1s usar efectivo o transferencias por la diferencia antes de declarar.<\/p><p class=\"p1\">3.Actualiza tus flujos contables y tributarios.<\/p><p class=\"p1\">Aseg\u00farate de tener conciliaciones previas al vencimiento, con una sola fecha l\u00edmite para declarar y pagar.<\/p><p class=\"p1\">4.Capacita a tu equipo tributario y financiero.<\/p><p class=\"p1\">La coordinaci\u00f3n entre ambos ser\u00e1 clave para evitar errores.<\/p><p class=\"p1\">5.Consulta con expertos.<\/p><p class=\"p1\">Si tienes NCTs vencidas, o planeas utilizarlas en parte, es momento de definir una nueva estrategia.<\/p><p><strong style=\"font-size: 16px;\">Fuente: <\/strong><a href=\"https:\/\/www.sri.gob.ec\/noticias7\" target=\"_blank\" rel=\"noopener\">Servicio de Rentas Internas<\/a><\/p><p><strong style=\"font-size: 16px;\"><a class=\"zReHs\" href=\"https:\/\/www.deloitte.com\/latam\/es\/services\/audit\/services\/ifrs-elearning.html\" data-ved=\"2ahUKEwiM7ve6kvePAxUbSTABHYTTLkMQFnoECFAQAQ\" target=\"_blank\" rel=\"noopener\">\u00a0<\/a><\/strong><\/p><div class=\"notranslate ESMNde HGLrXd ojE3Fb\"><div class=\"q0vns\"><div class=\"eqA2re UnOTSe Vwoesf\" aria-hidden=\"true\">\u00a0<\/div><\/div><\/div><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 elementor-widget-text-editor\" data-id=\"4d4b6f6\" 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 style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<br \/>(+593) 99 734 9372<\/p><p>\u00a1S\u00edganos en Redes 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data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div 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>Retenciones deber\u00e1n declararse y pagarse juntas desde noviembre El Servicio de Rentas Internas (SRI) ha emitido la Resoluci\u00f3n NAC-DGERCGC25-00000030, mediante la cual establece que, a partir del 3 de noviembre de 2025, las declaraciones de retenciones y autorretenciones ser\u00e1n v\u00e1lidas \u00fanicamente si se presenta el pago total al momento de su transmisi\u00f3n. Esta normativa aclara [&hellip;]<\/p>","protected":false},"author":4,"featured_media":40064,"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-40063","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\/40063","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=40063"}],"version-history":[{"count":5,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/40063\/revisions"}],"predecessor-version":[{"id":40074,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/40063\/revisions\/40074"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/40064"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=40063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=40063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=40063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}