{"id":3962,"date":"2024-03-01T19:38:15","date_gmt":"2024-03-01T19:38:15","guid":{"rendered":"https:\/\/www.bakertilly.ec\/es\/?p=3962"},"modified":"2024-03-01T19:38:15","modified_gmt":"2024-03-01T19:38:15","slug":"nuevos-porcentajes-de-retencion-renta-2024","status":"publish","type":"post","link":"https:\/\/www.bakertilly.ec\/es\/nuevos-porcentajes-de-retencion-renta-2024\/","title":{"rendered":"Nuevos porcentajes de Retenci\u00f3n Renta 2024"},"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-3963 size-full\" title=\"Contribucion Super Compa\u00f1\u00edas\" src=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/03\/SW-NUEVOS-PORCENTAJES-RETENCION-RENTA.jpg\" alt=\"\" width=\"800\" height=\"490\" srcset=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/03\/SW-NUEVOS-PORCENTAJES-RETENCION-RENTA.jpg 800w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/03\/SW-NUEVOS-PORCENTAJES-RETENCION-RENTA-300x184.jpg 300w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/03\/SW-NUEVOS-PORCENTAJES-RETENCION-RENTA-768x470.jpg 768w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/03\/SW-NUEVOS-PORCENTAJES-RETENCION-RENTA-350x214.jpg 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p><span lang=\"es-MX\">Compartimos la <strong>Resoluci\u00f3n NAC-DGERCGC24-00000008 del Servicio de Rentas Internas emitido el 29 de febrero<\/strong> y publicado en la misma fecha v\u00eda Suplemento del Registro Oficial 508, en el cual expide los porcentajes de retenci\u00f3n renta aplicables a partir de marzo 2024.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Los principales cambios en retenci\u00f3n renta son los siguientes:<\/strong><\/p>\n<ul type=\"disc\">\n<li><span lang=\"es-MX\">3% a sociedades que presten servicios profesionales<\/span><\/li>\n<li><span lang=\"es-MX\">3% a sociedades por pago de comisiones<\/span><\/li>\n<li><span lang=\"es-MX\">1% por seguros y reaseguros sobre el valor total de las primas<\/span><\/li>\n<li><span lang=\"es-MX\">1.75% por compra de bienes de origen agr\u00edcola, av\u00edcola, etc, efectuados a comercializadores y no productores<\/span><\/li>\n<li><span lang=\"es-MX\">1.75% a sociedades por actividades art\u00edsticas<\/span><\/li>\n<li><span lang=\"es-MX\">2% en recepci\u00f3n de botellas pl\u00e1sticas no retornables de PET<\/span><\/li>\n<li><span lang=\"es-MX\">2% en pagos de cuotas de arrendamiento a compa\u00f1\u00edas de arrendamiento mercantil<\/span><\/li>\n<li><span lang=\"es-MX\">2% en pago de intereses y comisiones por ventas a cr\u00e9dito, se retendr\u00e1 sobre la suma de intereses y comisiones m\u00e1s el valor de la mercader\u00eda<\/span><\/li>\n<li><span lang=\"es-MX\">2.75% a medios de comunicaci\u00f3n y por las agencias de publicidad<\/span><\/li>\n<li><span lang=\"es-MX\">10% honorarios personas naturales por servicios que prevalece el intelecto, tenga o no t\u00edtulo de tercer nivel o la relaci\u00f3n del t\u00edtulo con la actividad realizada<\/span><\/li>\n<li><span lang=\"es-MX\">10% comisiones o regal\u00edas por aprovechamiento de imagen, incluye \u201cinfluencers\u201d<\/span><\/li>\n<li><span lang=\"es-MX\">10% servicio de docencia<\/span><\/li>\n<li><span lang=\"es-MX\">10% a notarios<\/span><\/li>\n<li><span lang=\"es-MX\">10% regal\u00edas relacionados con la titularidad de derechos de propiedad<\/span><\/li>\n<li><span lang=\"es-MX\">10% arrendamiento de inmuebles<\/span><\/li>\n<li><span lang=\"es-MX\">Por \u00fanica vez las retenciones a realizarse entre el 1 al 15 de marzo pueden emitirse hasta el 30 de marzo<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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 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\/03\/20240229-SRO508-Porcentajes-retencion-renta-ok.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-DGERCGC24-00000008 del Servicio de Rentas Internas emitido el 29 de febrero y publicado en [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3963,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-3962","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\/3962","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=3962"}],"version-history":[{"count":0,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/3962\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media\/3963"}],"wp:attachment":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media?parent=3962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/categories?post=3962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/tags?post=3962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}