{"id":3640,"date":"2024-01-17T00:50:25","date_gmt":"2024-01-17T00:50:25","guid":{"rendered":"https:\/\/www.bakertilly.ec\/es\/?p=3640"},"modified":"2024-01-17T00:52:29","modified_gmt":"2024-01-17T00:52:29","slug":"resoluciones-regulaciones-autoretencion-grandes-contribuyentes","status":"publish","type":"post","link":"https:\/\/www.bakertilly.ec\/es\/resoluciones-regulaciones-autoretencion-grandes-contribuyentes\/","title":{"rendered":"Resoluciones \u2013 Regulaciones Autoretenci\u00f3n Grandes Contribuyentes"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text uncode_shortcode_id=\u00bb191046&#8243;]<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted vc_custom_1641349081954 vc_row-has-fill vc_row-o-content-top vc_row-flex\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element vc_custom_1684600631607\">\n<div class=\"wpb_wrapper\">\n<p><em><strong><img decoding=\"async\" class=\"aligncenter wp-image-3641 size-full\" src=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/REGULACIONES-GRANDES-CONTRIBUYENTES-sw.jpg\" alt=\"Regulaciones Autoretenci\u00f3n Grandes Contribuyentes\" width=\"800\" height=\"490\" srcset=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/REGULACIONES-GRANDES-CONTRIBUYENTES-sw.jpg 800w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/REGULACIONES-GRANDES-CONTRIBUYENTES-sw-300x184.jpg 300w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/REGULACIONES-GRANDES-CONTRIBUYENTES-sw-768x470.jpg 768w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/REGULACIONES-GRANDES-CONTRIBUYENTES-sw-350x214.jpg 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p><span lang=\"es-MX\">Compartimos la Resoluci\u00f3n NAC-DGERCGC24-00000003 del Servicio de Rentas Internas emitidas el 12 de enero de 2024, \u00ab<\/span>Autorretenci\u00f3n del Impuesto a la Renta y su pago mensual a cargo de Grandes Contribuyentes\u00bb.<\/p>\n<p><strong>Puntos importantes:<\/strong><\/p>\n<ul>\n<li>Base imponible comprende todos los ingresos gravados recibidos mensualmente, excepto:\n<ul type=\"disc\">\n<li>Servicios explotaci\u00f3n y exploraci\u00f3n hidrocarburos para el Estado<\/li>\n<li>Servicios con el sector p\u00fablico<\/li>\n<li>Ingresos gravados sujetos a otros reg\u00edmenes especiales<\/li>\n<\/ul>\n<\/li>\n<li>Liquidaci\u00f3n y pago se lo realizar\u00e1 en el formulario de retenciones en la fuente de impuesto a la renta<\/li>\n<li>Se emitir\u00e1 una autorretenci\u00f3n sobre el ingreso mensual recibido<\/li>\n<li>De no diferenciar ingresos gravados de exentos, la autorretenci\u00f3n va sobre la totalidad<\/li>\n<li>Comisionistas aplicar\u00e1n como base el margen de comisi\u00f3n<\/li>\n<li>Establece rangos por sector econ\u00f3mico y por sociedad en espec\u00edfico, estos porcentajes van del 1.5% al 10%<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-3644 size-full\" src=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/Cuadro-grandes-contribuyentes.jpg\" alt=\"\" width=\"667\" height=\"357\" srcset=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/Cuadro-grandes-contribuyentes.jpg 667w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/Cuadro-grandes-contribuyentes-300x161.jpg 300w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/Cuadro-grandes-contribuyentes-350x187.jpg 350w\" sizes=\"(max-width: 667px) 100vw, 667px\" \/><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-8\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div><\/div>\n<div><\/div>\n<div class=\"vc_btn3-container wpb_animate_when_almost_visible wpb_slideInUp slideInUp vc_btn3-center vc_custom_1684601102247 wpb_start_animation animated\" style=\"text-align: center;\"><a class=\"vc_general vc_btn3 vc_btn3-size-md vc_btn3-shape-rounded vc_btn3-style-modern vc_btn3-color-pink\" title=\"\" href=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/NAC-DGERCGC24-00000004.pdf\" target=\"_blank\" rel=\"noopener\">Descarga la Resoluci\u00f3n<\/a><\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_empty_space\"><\/div>\n<div class=\"vc_separator wpb_content_element vc_separator_align_center vc_sep_width_100 vc_sep_pos_align_center vc_separator_no_text vc_sep_color_grey\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-2\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-8\">\n<div class=\"vc_column-inner\"><\/div>\n<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-2\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][vc_column_text uncode_shortcode_id=\u00bb109985&#8243;]<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted vc_custom_1641349081954 vc_row-has-fill vc_row-o-content-top vc_row-flex\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element vc_custom_1684600631607\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted\" style=\"text-align: center;\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-8\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_btn3-container wpb_animate_when_almost_visible wpb_slideInUp slideInUp vc_btn3-center vc_custom_1684601102247 wpb_start_animation animated\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text uncode_shortcode_id=\u00bb191046&#8243;] &nbsp; Compartimos la Resoluci\u00f3n NAC-DGERCGC24-00000003 del Servicio de Rentas Internas emitidas el 12 de enero de 2024, \u00abAutorretenci\u00f3n [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3641,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-3640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-normativas"],"_links":{"self":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/3640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/comments?post=3640"}],"version-history":[{"count":0,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/3640\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media\/3641"}],"wp:attachment":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media?parent=3640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/categories?post=3640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/tags?post=3640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}