{"id":4067,"date":"2024-07-02T01:11:10","date_gmt":"2024-07-02T01:11:10","guid":{"rendered":"https:\/\/www.bakertilly.ec\/es\/?p=4067"},"modified":"2024-07-02T01:11:10","modified_gmt":"2024-07-02T01:11:10","slug":"autorretenciones-de-impuesto-renta-para-grandes-contribuyentes","status":"publish","type":"post","link":"https:\/\/www.bakertilly.ec\/es\/autorretenciones-de-impuesto-renta-para-grandes-contribuyentes\/","title":{"rendered":"Autorretenciones de Impuesto Renta para 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-4068 size-full\" title=\"SRI - Autorretenciones de Impuesto Renta para Grandes Contribuyentes\" src=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/07\/sw-AUTORRETENCIONES-GRANDES-CONTRIBUYENTES.jpg\" alt=\"SRI - Autorretenciones de Impuesto Renta para Grandes Contribuyentes\" width=\"800\" height=\"490\" srcset=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/07\/sw-AUTORRETENCIONES-GRANDES-CONTRIBUYENTES.jpg 800w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/07\/sw-AUTORRETENCIONES-GRANDES-CONTRIBUYENTES-300x184.jpg 300w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/07\/sw-AUTORRETENCIONES-GRANDES-CONTRIBUYENTES-768x470.jpg 768w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/07\/sw-AUTORRETENCIONES-GRANDES-CONTRIBUYENTES-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 <\/strong><\/span><span lang=\"ES-MX\"><strong>NAC-DGERCGC24-00000024<\/strong> (Publicado en Quito Suplemento del Registro Oficial 589 de junio 28 de 2024) Emite regulaciones por autorretenciones de Impuesto Renta para Grandes Contribuyentes, y que se\u00f1ala principalmente lo siguiente:<\/span><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<ul type=\"disc\">\n<li style=\"list-style-type: none;\">\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Detalla porcentajes espec\u00edficos por sociedad aplicables desde junio 2024, <strong>y que se declaran y pagan en julio 2024<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Base imponible son ingresos gravados mensuales, <strong>exceptuando:<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul type=\"disc\">\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Servicios para la exploraci\u00f3n y explotaci\u00f3n de hidrocarburos en los pagos que realice el Estado ecuatoriano<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Contratos celebrados con el sector p\u00fablico (gobierno central, sus \u00f3rganos desconcentrados, empresas p\u00fablicas, gobiernos aut\u00f3nomos descentralizados)<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Contratos celebrados con las entidades de la seguridad social<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Ingresos gravados pertenecientes a otros reg\u00edmenes especiales (sector bananero, sector agropecuario u otro)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul type=\"disc\">\n<li style=\"list-style-type: none;\">\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Comprobante de retenci\u00f3n por autorretenci\u00f3n <strong>debe emitirse hasta el 5to d\u00eda del mes siguiente<\/strong> por la totalidad del ingreso gravado del periodo.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul type=\"disc\">\n<li style=\"list-style-type: none;\">\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Grandes Contribuyentes <strong>deben detallar en sus comprobantes de venta<\/strong> los ingresos sujetos a reg\u00edmenes espec\u00edficos, en caso de haberlos, y que los agentes de retenci\u00f3n puedan identificar los mismos y aplicar la retenci\u00f3n respectiva.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul type=\"disc\">\n<li style=\"list-style-type: none;\">\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\">\n<ul type=\"square\">\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\"><strong>No realizar la autorretenci\u00f3n conlleva multa del 100% del valor no retenido<\/strong>, adem\u00e1s de los intereses que se hayan generado.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"wpb_text_column wpb_content_element vc_custom_1684600631607\">\n<div class=\"wpb_wrapper\">\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><\/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\/07\/RESOLUCION-NAC-DGERCGC24-00000024.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-DGERCGC24-00000024 (Publicado en Quito Suplemento del Registro Oficial 589 de junio 28 de 2024) [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4068,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4067","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\/4067","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=4067"}],"version-history":[{"count":0,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/4067\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media\/4068"}],"wp:attachment":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media?parent=4067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/categories?post=4067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/tags?post=4067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}