{"id":3648,"date":"2024-01-18T19:02:44","date_gmt":"2024-01-18T19:02:44","guid":{"rendered":"https:\/\/www.bakertilly.ec\/es\/?p=3648"},"modified":"2024-01-18T19:02:44","modified_gmt":"2024-01-18T19:02:44","slug":"ley-de-competitividad-energetica","status":"publish","type":"post","link":"https:\/\/www.bakertilly.ec\/es\/ley-de-competitividad-energetica\/","title":{"rendered":"Ley de Competitividad Energ\u00e9tica &#8211; Reformas Tributarias"},"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-3650 size-full\" src=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/LEY-DE-COMPETITVIDAD-ENERGETICA-sw.jpg\" alt=\"Ley de Competitividad Energ\u00e9tica Ecuador\" width=\"800\" height=\"490\" srcset=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/LEY-DE-COMPETITVIDAD-ENERGETICA-sw.jpg 800w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/LEY-DE-COMPETITVIDAD-ENERGETICA-sw-300x184.jpg 300w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/LEY-DE-COMPETITVIDAD-ENERGETICA-sw-768x470.jpg 768w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/01\/LEY-DE-COMPETITVIDAD-ENERGETICA-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 Ley Org\u00e1nica de Competitividad Energ\u00e9tica publicado en el Segundo Suplemento del Registro Oficial 475 del 11 de enero de 2023, describiendo las principales reformas en \u00e1mbito tributario:<\/span><\/p>\n<ul type=\"disc\">\n<li><strong><span lang=\"es-MX\">Deducciones de Renta:<\/span><\/strong>\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li><span lang=\"es-MX\">100% adicional en la depreciaci\u00f3n de equipos y tecnolog\u00edas destinadas a generaci\u00f3n de energ\u00eda renovable<\/span><\/li>\n<li><span lang=\"es-MX\">Gastos incurridos en obras para construcci\u00f3n de nuevas redes e infraestructura de distribuci\u00f3n para abastecer la demanda de energ\u00eda el\u00e9ctrica<\/span><\/li>\n<li><span lang=\"es-MX\">Gastos personales, aclara que incluye intereses por pr\u00e9stamos quirografarios e hipotecarios, adem\u00e1s sueldos a trabajadores afiliados deben haber cumplido con sus obligaciones ante la seguridad social a la fecha de declaraci\u00f3n de impuesto renta<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong><span lang=\"es-MX\">Transferencias tarifa 0% de IVA:<\/span><\/strong>\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li><span lang=\"es-MX\">Veh\u00edculos el\u00e9ctricos especifica cuales son considerados como tal<\/span><\/li>\n<li><span lang=\"es-MX\">Reemplaza paneles solares y plantas de tratamiento de aguas por equipos y accesorios para la generaci\u00f3n solar fotovoltaica y plantas para el tratamiento de aguas residuales<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong><span lang=\"es-MX\">Exenciones de ICE:<\/span><\/strong>\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li><span lang=\"es-MX\">Veh\u00edculos el\u00e9ctricos e h\u00edbridos especifica cuales son considerados como tal<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong><span lang=\"es-MX\">Base imponible RIMPE negocios populares:<\/span><\/strong>\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li><span lang=\"es-MX\">Ingresos gravados menos sueldos de sus empleados afiliados al IESS y que est\u00e9n al d\u00eda en obligaciones a la fecha de presentaci\u00f3n de renta<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong><span lang=\"es-MX\">Remisi\u00f3n de intereses y multas:<\/span><\/strong>\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li><span lang=\"es-MX\">Obligaciones generadas con el SRI hasta el 31 de diciembre de 2023, y que se pague hasta el 31 de julio de 2024<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/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\/Ley-Organica-de-Competitividad-Energetica.pdf\" target=\"_blank\" rel=\"noopener\">Descarga la Ley<\/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 Ley Org\u00e1nica de Competitividad Energ\u00e9tica publicado en el Segundo Suplemento del Registro Oficial 475 del [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3650,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-3648","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\/3648","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=3648"}],"version-history":[{"count":0,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/3648\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media\/3650"}],"wp:attachment":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media?parent=3648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/categories?post=3648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/tags?post=3648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}