{"id":1518,"date":"2023-07-19T17:21:45","date_gmt":"2023-07-19T17:21:45","guid":{"rendered":"https:\/\/taxlightec.com\/?p=1518"},"modified":"2023-07-19T17:50:14","modified_gmt":"2023-07-19T17:50:14","slug":"decreto-ley-organica-para-el-fortalecimiento-de-la-economia-familiar","status":"publish","type":"post","link":"https:\/\/taxlightec.com\/index.php\/2023\/07\/19\/decreto-ley-organica-para-el-fortalecimiento-de-la-economia-familiar\/","title":{"rendered":"Decreto Ley Org\u00e1nica para el Fortalecimiento de la Econom\u00eda Familiar"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\">Publicado en el Registro Oficial el 20 de junio de 2023 y entra en vigencia a partir de esta fecha en todo el territorio nacional.<\/p>\n<p style=\"text-align: justify;\"><b>Objeto:<\/b> Tiene por objeto fortalecer la econom\u00eda familiar y de los negocios populares bajos los principios de progresividad de la carga tributaria, considerando tanto sus niveles de ingresos como de gastos, y de sostenibilidad de las finanzas publicas.<\/p>\n<p style=\"text-align: justify;\"><b>Los cambios de esta reforma se centralizan en:<\/b><b><\/b><\/p>\n<ul type=\"disc\">\n<li style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; text-align: justify; line-height: normal; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;\">Gastos Personales<\/li>\n<li style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; text-align: justify; line-height: normal; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;\">Impuesto a la renta<\/li>\n<li style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; text-align: justify; line-height: normal; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;\">Deberes formales de los contribuyentes.<\/li>\n<li style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; text-align: justify; line-height: normal; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;\">Impuesto a la renta \u00fanico a operadores de\u00a0pron\u00f3sticos deportivos<\/li>\n<\/ul>\n<p style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: 36.75pt;\"><b>\u00bfQu\u00e9 leyes reforma? <\/b><\/p>\n<ul type=\"disc\">\n<li style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;\"><a href=\"https:\/\/www.lexis.com.ec\/biblioteca\/ley-regimen-tributario-interno\" target=\"_blank\" rel=\"noopener\">Ley de R\u00e9gimen Tributario Interno (LRTI)<\/a><\/li>\n<li style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;\"><a href=\"https:\/\/www.lexis.com.ec\/biblioteca\/codigo-tributario\" target=\"_blank\" rel=\"noopener\">C\u00f3digo<br \/>Tributario<\/a><\/li>\n<li style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;\">Reglamento al LRTI<\/li>\n<\/ul>\n<pre><b>Rebaja por gastos perso<\/b><b style=\"font-style: inherit;\">nales<\/b><\/pre>\n<p style=\"text-align: justify;\"><b>a. Personas naturales sin cargas familiares:<\/b><\/p>\n<p style=\"text-align: justify;\">El monto de la rebaja ser\u00e1 equivalente al 18% del menor valor que resulte entre los gastos personales declarados en el respectivo ejercicio fiscal; y, el valor de\u00a0la canasta familiar b\u00e1sica (US$764,71) multiplicado por 7.<\/p>\n<p style=\"text-align: justify;\"><b>b. Personas<\/b><b style=\"font-style: inherit;\">\u00a0naturales con cargas familiares:<\/b><\/p>\n<p style=\"text-align: justify;\">El monto de la rebaja ser\u00e1 equivalente al 18% del menor valor entre: los gastos personales declarados y, el valor de la canasta familiar b\u00e1sica por la cantidad de canastas seg\u00fan las cargas familiares<\/p>\n<p><\/p>\n<p><!-- \/wp:list --><\/p>\n<p><!-- wp:paragraph {\"fontSize\":\"medium\"} --><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1lculo &#8211; TABLA DE CBU X <\/b><b style=\"font-style: inherit;\">Nro Cargas familiares<\/b><\/p>\n<table style=\"border-collapse: collapse; border: none; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; line-height: normal; mso-yfti-cnfc: 5;\"><b>N\u00famero de cargas familiares<\/b><\/p>\n<\/td>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; border-left: none; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; line-height: normal; mso-yfti-cnfc: 1;\"><b>N\u00famero de<br \/>canastas familiares b\u00e1sicas (CBU) <\/b><\/p>\n<\/td>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; border-left: none; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; line-height: normal; mso-yfti-cnfc: 1;\"><b>Total Monto<br \/>M\u00e1ximo CBU por Cargas <\/b><\/p>\n<\/td>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; border-left: none; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; line-height: normal; mso-yfti-cnfc: 1;\"><b>Total maximo<br \/>CT 18% por gastos personales<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; border-top: none; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 68;\" align=\"center\"><b>0<\/b><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 64;\" align=\"center\">7<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 64;\" align=\"center\">5,352.97<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 64;\" align=\"center\">963.53<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; border-top: none; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 4;\" align=\"center\"><b>1<\/b><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal;\" align=\"center\">9<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal;\" align=\"center\">6,882.39<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal;\" align=\"center\">1,238.83<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; border-top: none; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 68;\" align=\"center\"><b>2<\/b><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 64;\" align=\"center\">11<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 64;\" align=\"center\">8,411.81<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 64;\" align=\"center\">1,514.13<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; border-top: none; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 4;\" align=\"center\"><b>3<\/b><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal;\" align=\"center\">14<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal;\" align=\"center\">10,705.94<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal;\" align=\"center\">1,927.07<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; border-top: none; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 68;\" align=\"center\"><b>4<\/b><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 64;\" align=\"center\">17<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 64;\" align=\"center\">13,000.07<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; background: #F2F2F2; mso-background-themecolor: background1; mso-background-themeshade: 242; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 64;\" align=\"center\">2,320.01<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: solid #BFBFBF 1.0pt; mso-border-themecolor: background1; mso-border-themeshade: 191; border-top: none; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal; mso-yfti-cnfc: 4;\" align=\"center\"><b>5 o m\u00e1s<\/b><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal;\" align=\"center\">20<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal;\" align=\"center\">15,294.20<\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid #BFBFBF 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 191; border-right: solid #BFBFBF 1.0pt; mso-border-right-themecolor: background1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #BFBFBF .5pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 191; mso-border-left-alt: solid #BFBFBF .5pt; mso-border-left-themecolor: background1; mso-border-left-themeshade: 191; mso-border-alt: solid #BFBFBF .5pt; mso-border-themecolor: background1; mso-border-themeshade: 191; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p style=\"margin-bottom: 0cm; text-align: center; line-height: normal;\" align=\"center\">2,752.96<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u00a0<\/b><b style=\"font-style: inherit; color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; background-color: var(--ast-global-color-5);\">\u00bfQu\u00e9 gastos se consideran como gastos<\/b><b style=\"font-style: inherit; color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; background-color: var(--ast-global-color-5);\"> personales<\/b><b style=\"font-style: inherit; color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; background-color: var(--ast-global-color-5);\">?<\/b><\/p>\n<p style=\"text-align: justify;\"><a style=\"font-family: inherit; font-size: 16px; font-style: normal; font-weight: 400; color: #3a3a3a;\" href=\"https:\/\/www.lexis.com.ec\/biblioteca\/codigo-tributario\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" style=\"font-weight: inherit;\" src=\"http:\/\/taxlightec.com\/wp-content\/uploads\/2023\/07\/Gastos-Personales.jpg\" alt=\"\" width=\"1920\" height=\"1080\" \/><\/a><\/p>\n<p>\u00a0<\/p>\n<p style=\"text-align: justify;\"><b><!-- [if gte vml 1]><v:shapetype id=\"_x0000_t75\" coordsize=\"21600,21600\" o:spt=\"75\" o:preferrelative=\"t\" path=\"m@4@5l@4@11@9@11@9@5xe\" filled=\"f\" stroked=\"f\"><br \/> <v:stroke joinstyle=\"miter\"\/><br \/> <v:formulas><br \/>  <v:f eqn=\"if lineDrawn pixelLineWidth 0\"\/><br \/>  <v:f eqn=\"sum @0 1 0\"\/><br \/>  <v:f eqn=\"sum 0 0 @1\"\/><br \/>  <v:f eqn=\"prod @2 1 2\"\/><br \/>  <v:f eqn=\"prod @3 21600 pixelWidth\"\/><br \/>  <v:f eqn=\"prod @3 21600 pixelHeight\"\/><br \/>  <v:f eqn=\"sum @0 0 1\"\/><br \/>  <v:f eqn=\"prod @6 1 2\"\/><br \/>  <v:f eqn=\"prod @7 21600 pixelWidth\"\/><br \/>  <v:f eqn=\"sum @8 21600 0\"\/><br \/>  <v:f eqn=\"prod @7 21600 pixelHeight\"\/><br \/>  <v:f eqn=\"sum @10 21600 0\"\/><br \/> <\/v:formulas><br \/> <v:path o:extrusionok=\"f\" gradientshapeok=\"t\" o:connecttype=\"rect\"\/><br \/> <o:lock v:ext=\"edit\" aspectratio=\"t\"\/><br \/><\/v:shapetype><v:shape id=\"Imagen_x0020_1\" o:spid=\"_x0000_i1025\" type=\"#_x0000_t75\" style='width:468pt;height:237pt;visibility:visible;mso-wrap-style:square'><br \/> <v:imagedata src=\"file:\/\/\/C:\/Users\/lisi-\/AppData\/Local\/Temp\/msohtmlclip1\/01\/clip_image001.png\" o:title=\"\"\/><br \/><\/v:shape><![endif]--><!-- [if !vml]--><!--[endif]--><\/b><b><\/b><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><b>\u00bfQui\u00e9n es una carga familiar?<\/b><\/p>\n<p style=\"text-align: justify;\"><b> <img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/taxlightec.com\/wp-content\/uploads\/2023\/07\/cargas-familiares.png\" alt=\"\" width=\"511\" height=\"463\" \/><\/b><\/p>\n<p style=\"text-align: justify;\"><b>\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\">Si dos o m\u00e1s contribuyentes tienen las mismas cargas familiares, podr\u00e1n distribuirlas de forma discrecional, pero <b>en ning\u00fan caso, dos o m\u00e1s contribuyentes podr\u00e1n considerar a la misma carga familiar<\/b> para la rebaja por GP<\/p>\n<p style=\"text-align: justify;\">Los gastos de alimentaci\u00f3n, salud, educaci\u00f3n y vestimenta correspondiente a las mascotas a cargo del sujeto pasivo deber\u00e1n ser incluidos en el respectivo rubro de gasto que conste en el formulario.<b><\/b><\/p>\n<pre style=\"text-align: justify;\"><b>Rebaja por enfermedades catastr\u00f3ficas <\/b><\/pre>\n<p style=\"text-align: justify;\">Personas naturales que tengan a cargo personas con enfermedades catastr\u00f3ficas, raras y\/o hu\u00e9rfanas: ser\u00e1 equivalente al 18% del menor valor entre: los gastos personales declarados en el respectivo ejercicio fiscal; y, el valor de la canasta familiar b\u00e1sica multiplicado por veinte (20).<\/p>\n<p style=\"text-align: justify;\"><b>Reformas al r\u00e9gimen RIMPE<\/b><\/p>\n<p style=\"text-align: justify;\"><b> <img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/taxlightec.com\/wp-content\/uploads\/2023\/07\/rimpe-1.png\" alt=\"\" width=\"969\" height=\"403\" \/><\/b><\/p>\n<p>\u00a0<\/p>\n<pre style=\"text-align: justify;\"><b>Reformas al c\u00e1lculo de impuesto a la renta <\/b><\/pre>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><b>Nueva Tabla para el C\u00e1lculo R\u00e9gimen Rimpe<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/taxlightec.com\/wp-content\/uploads\/2023\/07\/tabla-rimpe-1.png\" alt=\"\" width=\"765\" height=\"270\" \/><\/p>\n<p style=\"text-align: justify;\"><b>Nueva Tabla para el C\u00e1lculo R\u00e9gimen General\u00a0<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/taxlightec.com\/wp-content\/uploads\/2023\/07\/tabla-regimen-general-1.png\" alt=\"\" width=\"597\" height=\"363\" \/><\/p>\n<pre style=\"text-align: justify;\"><b>Impuesto a la renta \u00fanico a operadores de pron\u00f3sticos deportivos<\/b><\/pre>\n<p style=\"text-align: justify;\">Las operadoras de las plataformas residentes en el pa\u00eds deber\u00e1n pagar el 15% sobre su base imponible. La declaraci\u00f3n y pago ser\u00e1 mensual.<\/p>\n<p style=\"text-align: justify;\">La base imponible de las operadoras residentes en Ecuador se calcular\u00e1 considerando los Ingresos totales (Incluyendo comisiones), menos los premios pagados.<\/p>\n<p style=\"text-align: justify;\">Si se realiza una apuesta en una operadora no residente en Ecuador, el usuario deber\u00e1 asumir un 15% de impuesto sobre el valor de su apuesta al momento de realizarla.<\/p>\n<p style=\"text-align: justify;\">Las Instituciones del Sistema Financiero locales, empresas de cobro, de Courier o de remesas al exterior cargar\u00e1n el 15% del impuesto sobre el valor remitido al exterior cuando los operadores no sean residentes en el pa\u00eds<\/p>\n<p style=\"text-align: justify;\">Los operadores de pron\u00f3sticos deportivos residentes en el pa\u00eds deber\u00e1n retener el impuesto sobre el valor de los premios.<\/p>\n<p style=\"text-align: justify;\">Estos cambios aplicar\u00edan desde el a\u00f1o 2024.<b><\/b><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><b>\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\"><b>\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\"><b>\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\"><b>\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\"><b>\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><\/p>","protected":false},"excerpt":{"rendered":"<p>Publicado en el Registro Oficial el 20 de junio de 2023 y entra en vigencia a partir de esta fecha en todo el territorio nacional. Objeto: Tiene por objeto fortalecer la econom\u00eda familiar y de los negocios populares bajos los principios de progresividad de la carga tributaria, considerando tanto sus niveles de ingresos como de &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/taxlightec.com\/index.php\/2023\/07\/19\/decreto-ley-organica-para-el-fortalecimiento-de-la-economia-familiar\/\"> <span class=\"screen-reader-text\">Decreto Ley Org\u00e1nica para el Fortalecimiento de la Econom\u00eda Familiar<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":1532,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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-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-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-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-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-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-gradient":""}},"footnotes":""},"categories":[26,36],"tags":[11,25,18,29,21],"_links":{"self":[{"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/posts\/1518"}],"collection":[{"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/comments?post=1518"}],"version-history":[{"count":15,"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/posts\/1518\/revisions"}],"predecessor-version":[{"id":1547,"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/posts\/1518\/revisions\/1547"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/media\/1532"}],"wp:attachment":[{"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/media?parent=1518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/categories?post=1518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxlightec.com\/index.php\/wp-json\/wp\/v2\/tags?post=1518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}