{"id":4119,"date":"2026-05-19T14:35:21","date_gmt":"2026-05-19T14:35:21","guid":{"rendered":"https:\/\/www.bancointernacional.com.ec\/pymes\/?p=4119"},"modified":"2026-05-21T19:58:28","modified_gmt":"2026-05-21T19:58:28","slug":"conoce-todo-sobre-el-impuesto-a-renta-para-pymes","status":"publish","type":"post","link":"https:\/\/www.bancointernacional.com.ec\/pymes\/conoce-todo-sobre-el-impuesto-a-renta-para-pymes\/","title":{"rendered":"Conoce todo sobre el impuesto a renta para PYMES"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4119\" class=\"elementor elementor-4119\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3baefb1 e-flex e-con-boxed e-con e-parent\" data-id=\"3baefb1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1f6456 elementor-widget elementor-widget-image\" data-id=\"a1f6456\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"342\" src=\"https:\/\/www.bancointernacional.com.ec\/pymes\/wp-content\/uploads\/2026\/03\/pymes-impuesto-1024x438.webp\" class=\"attachment-large size-large wp-image-4116\" alt=\"pymes y sus impuestos\" srcset=\"https:\/\/www.bancointernacional.com.ec\/pymes\/wp-content\/uploads\/2026\/03\/pymes-impuesto-1024x438.webp 1024w, https:\/\/www.bancointernacional.com.ec\/pymes\/wp-content\/uploads\/2026\/03\/pymes-impuesto-300x128.webp 300w, https:\/\/www.bancointernacional.com.ec\/pymes\/wp-content\/uploads\/2026\/03\/pymes-impuesto-768x328.webp 768w, https:\/\/www.bancointernacional.com.ec\/pymes\/wp-content\/uploads\/2026\/03\/pymes-impuesto.webp 1500w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61f3fa7 e-flex e-con-boxed e-con e-parent\" data-id=\"61f3fa7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50b35e5 elementor-widget elementor-widget-image\" data-id=\"50b35e5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/dev-bancointernacional.yage.ec\/pymes\/wp-content\/uploads\/2026\/03\/imagen-entrada.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0f30761 e-con-full e-flex e-con e-child\" data-id=\"0f30761\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e9a268 excerpt-pymes elementor-widget elementor-widget-heading\" data-id=\"3e9a268\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Una correcta gesti\u00f3n de impuestos no solo evita sanciones, sino que permite tomar mejores decisiones financieras y planificar el futuro del negocio. <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a79e03 e-flex e-con-boxed e-con e-parent\" data-id=\"6a79e03\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-920a5ab elementor-widget elementor-widget-text-editor\" data-id=\"920a5ab\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Cumplir con las obligaciones tributarias es fundamental para el crecimiento y la estabilidad de las peque\u00f1as y medianas empresas (PYMES) en Ecuador. Una correcta gesti\u00f3n de impuestos no solo evita sanciones, sino que permite tomar mejores decisiones financieras y planificar el futuro del negocio.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h2><b><span data-contrast=\"auto\">\u00bfQu\u00e9 es el Impuesto a la Renta y por qu\u00e9 es importante?<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2><p><span data-contrast=\"auto\">El\u00a0<\/span><b><span data-contrast=\"auto\">Impuesto a la Renta (IR)<\/span><\/b><span data-contrast=\"auto\">\u00a0es un tributo que grava las ganancias obtenidas por personas naturales y empresas durante un a\u00f1o fiscal. Se calcula sobre la utilidad generada despu\u00e9s de restar costos y gastos permitidos por la ley.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Declarar correctamente este impuesto permite:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Evitar\u00a0<\/span><b><span data-contrast=\"auto\">multas, intereses y glosas<\/span><\/b><span data-contrast=\"auto\">\u00a0por parte del SRI.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Mantener una\u00a0<\/span><b><span data-contrast=\"auto\">buena calificaci\u00f3n tributaria<\/span><\/b><span data-contrast=\"auto\">, clave para acceder a cr\u00e9ditos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Tener informaci\u00f3n financiera clara y confiable para la toma de decisiones.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h3><b><span data-contrast=\"auto\">Errores comunes de las PYMES al declarar el Impuesto a la Renta<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">No reportar todos los ingresos facturados o bancarizados.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Declarar gastos que no est\u00e1n relacionados con la actividad econ\u00f3mica.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">No conciliar la informaci\u00f3n contable con la registrada en el SRI.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Presentar la declaraci\u00f3n fuera de plazo.<\/span><\/li><\/ul><h2><b><span data-contrast=\"auto\">Reg\u00edmenes fiscales en Ecuador<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2><p><span data-contrast=\"auto\">En Ecuador, el r\u00e9gimen tributario depende del tipo de contribuyente, nivel de ingresos y actividad econ\u00f3mica. Identificar correctamente el r\u00e9gimen aplicable es el primer paso para cumplir con tus obligaciones.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h2><b><span data-contrast=\"auto\">\u00bfQui\u00e9nes est\u00e1n obligados a declarar el Impuesto a la Renta?<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Personas naturales con actividad econ\u00f3mica<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Sociedades<\/span><\/b><span data-contrast=\"auto\">\u00a0(C\u00eda. Ltda., S.A., SAS, entre otras).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contribuyentes que hayan tenido ingresos gravados durante el a\u00f1o.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Incluso si\u00a0<\/span><b><span data-contrast=\"auto\">no hubo utilidades<\/span><\/b><span data-contrast=\"auto\">, en muchos casos la declaraci\u00f3n es obligatoria.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h2><b><span data-contrast=\"auto\">Principales reg\u00edmenes tributarios<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2><h3><b><span data-contrast=\"auto\">R\u00e9gimen \u00danico Tributario<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><p><span data-contrast=\"auto\">Aplica a actividades espec\u00edficas donde el impuesto se calcula de forma simplificada:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Sector bananero.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Actividades agropecuarias.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Operadores y beneficiarios de pron\u00f3sticos deportivos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h3><b><span data-contrast=\"auto\">R\u00e9gimen Especial Tributario<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><p><span data-contrast=\"auto\">Aplica a sectores estrat\u00e9gicos como:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Hidrocarburos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Miner\u00eda.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Servicios p\u00fablicos.<\/span><br \/><span data-contrast=\"auto\">Estos sectores tienen normas especiales debido a su impacto econ\u00f3mico.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h3><b><span data-contrast=\"auto\">R\u00e9gimen Simplificado para Emprendedores y Negocios Populares (RIMPE)<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><p><span data-contrast=\"auto\">Dise\u00f1ado para facilitar el cumplimiento tributario:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Negocios Populares<\/span><\/b><span data-contrast=\"auto\">: ingresos anuales hasta USD 20.000.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Emprendedores<\/span><\/b><span data-contrast=\"auto\">: ingresos anuales hasta USD 300.000.<\/span><br \/><span data-contrast=\"auto\">Este r\u00e9gimen simplifica el c\u00e1lculo y la declaraci\u00f3n de impuestos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h3><b><span data-contrast=\"auto\">R\u00e9gimen General de Tributaci\u00f3n<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><p><span data-contrast=\"auto\">Aplica a quienes superan los l\u00edmites del RIMPE. Permite mayor uso de deducciones, beneficios e incentivos tributarios, pero exige un control contable m\u00e1s riguroso.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h2><b><span data-contrast=\"auto\">Obligaciones tributarias<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2><h3><b><span data-contrast=\"auto\">Declaraciones peri\u00f3dicas<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><p><span data-contrast=\"auto\">Las declaraciones se presentan seg\u00fan el\u00a0<\/span><b><span data-contrast=\"auto\">noveno d\u00edgito del RUC<\/span><\/b><span data-contrast=\"auto\">, generalmente entre marzo y abril para el Impuesto a la Renta anual.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Las principales obligaciones son:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">IVA<\/span><\/b><span data-contrast=\"auto\">\u00a0(mensual o semestral).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Retenciones en la fuente<\/span><\/b><span data-contrast=\"auto\">\u00a0de Impuesto a la Renta.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Anexo Transaccional Simplificado (ATS)<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h2><b><span data-contrast=\"auto\">\u00bfQu\u00e9 pasa si se declara fuera de fecha?<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Multas autom\u00e1ticas.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Intereses diarios por mora.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Riesgo de fiscalizaciones y sanciones adicionales.<\/span><\/li><\/ul><h2><b><span data-contrast=\"auto\">Impuesto a la Renta: c\u00f3mo se calcula<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2><p><span data-contrast=\"auto\">Para una PYME, el c\u00e1lculo del IR sigue estos pasos:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ol><li><b><span data-contrast=\"auto\">Ingresos gravados<\/span><\/b><span data-contrast=\"auto\">: ventas y servicios facturados.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><b><span data-contrast=\"auto\">Costos y gastos deducibles<\/span><\/b><span data-contrast=\"auto\">: compras, sueldos, arriendos, servicios, entre otros.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><b><span data-contrast=\"auto\">Utilidad contable<\/span><\/b><span data-contrast=\"auto\">: ingresos menos costos y gastos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><b><span data-contrast=\"auto\">Ajustes tributarios<\/span><\/b><span data-contrast=\"auto\">: gastos no deducibles o ingresos exentos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><b><span data-contrast=\"auto\">Base imponible<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><b><span data-contrast=\"auto\">Impuesto causado<\/span><\/b><span data-contrast=\"auto\">\u00a0seg\u00fan la tarifa vigente.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ol><p><b><span data-contrast=\"auto\">Ejemplo sencillo<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Si una PYME tiene:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ingresos: USD 100.000<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Gastos deducibles: USD 70.000<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">La base imponible ser\u00e1 USD 30.000, sobre la cual se calcula el impuesto.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h2><span data-ccp-props=\"{}\">\u00a0<\/span><b><span data-contrast=\"auto\">Otros impuestos que deben declarar las PYMES<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2><h3><b><span data-contrast=\"auto\">Impuesto al Valor Agregado (IVA)<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><p><span data-contrast=\"auto\">Grava la venta de bienes y servicios.<\/span><br \/><span data-contrast=\"auto\">El valor a pagar corresponde a:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">IVA cobrado \u2013 IVA pagado en compras.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h3><b><span data-contrast=\"auto\">Retenciones en la fuente<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><p><span data-contrast=\"auto\">Cuando una empresa paga a proveedores, debe retener un porcentaje y declararlo mensualmente al SRI.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h3><b><span data-contrast=\"auto\">C\u00f3mo declarar impuestos paso a paso<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><ol><li><span data-contrast=\"auto\">Tener el\u00a0<\/span><b><span data-contrast=\"auto\">RUC activo y actualizado<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">Emitir\u00a0<\/span><b><span data-contrast=\"auto\">facturaci\u00f3n electr\u00f3nica<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">Ingresar al portal del\u00a0<\/span><b><span data-contrast=\"auto\">SRI<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">Llenar los formularios correspondientes.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">Pagar dentro del plazo establecido.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ol><h2><b><span data-contrast=\"auto\">Beneficios tributarios para PYMES<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2><h3><b><span data-contrast=\"auto\">Gastos deducibles m\u00e1s comunes<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Sueldos y beneficios sociales.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Arriendos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Servicios b\u00e1sicos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Honorarios profesionales.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Depreciaci\u00f3n de activos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">Gastos financieros.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Es fundamental contar con\u00a0<\/span><b><span data-contrast=\"auto\">facturas v\u00e1lidas y relacionadas con la actividad econ\u00f3mica<\/span><\/b><span data-contrast=\"auto\">\u00a0para sustentar estos gastos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h3><b><span data-contrast=\"auto\">Ingresos exentos<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ganancias ocasionales por venta de inmuebles.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Dividendos a sociedades residentes.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Indemnizaciones de seguros (excepto lucro cesante).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h3><b><span data-contrast=\"auto\">Deducciones e incentivos<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Seguros m\u00e9dicos privados.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Compras a la Econom\u00eda Popular y Solidaria.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contrataci\u00f3n de personas con discapacidad, j\u00f3venes y mujeres.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Depreciaci\u00f3n acelerada de activos productivos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Patrocinios en deporte, educaci\u00f3n, cultura y medio ambiente.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h3><b><span data-contrast=\"auto\">Reducciones del Impuesto a la Renta<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"15\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Exportadores habituales y PYMES: reducci\u00f3n de hasta\u00a0<\/span><b><span data-contrast=\"auto\">3 puntos<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"15\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Donaciones a la Polic\u00eda Nacional o Fuerzas Armadas: rebaja de hasta\u00a0<\/span><b><span data-contrast=\"auto\">30%<\/span><\/b><span data-contrast=\"auto\">\u00a0del impuesto causado.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h3><span data-ccp-props=\"{}\">\u00a0<\/span><b><span data-contrast=\"auto\">Herramientas y documentos necesarios<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"17\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Estados financieros.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"17\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Anexo de gastos personales (si aplica).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"17\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Registros de compras y ventas.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"17\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Roles de pago.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"17\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Comprobantes electr\u00f3nicos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88512c7 e-flex e-con-boxed e-con e-parent\" data-id=\"88512c7\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1579a92 e-con-full e-flex e-con e-child\" data-id=\"1579a92\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a37e66b elementor-widget elementor-widget-heading\" data-id=\"a37e66b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">\u00bfQuieres gestionar tus finanzas de forma \u00e1gil y segura?<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5923dd2 elementor-widget elementor-widget-text-editor\" data-id=\"5923dd2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEs momento de Abrir una Cuenta Corriente para tu empresa\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e40e79 elementor-widget__width-initial btn-general elementor-widget elementor-widget-button\" data-id=\"7e40e79\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.bancointernacional.com.ec\/pymes\/productos\/cuenta-corriente-pymes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">ABRIR CUENTA<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2df991 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"b2df991\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"491\" src=\"https:\/\/www.bancointernacional.com.ec\/pymes\/wp-content\/uploads\/2025\/09\/bi-transporte-monedas.png\" class=\"attachment-large size-large wp-image-2575\" alt=\"\" srcset=\"https:\/\/www.bancointernacional.com.ec\/pymes\/wp-content\/uploads\/2025\/09\/bi-transporte-monedas.png 600w, https:\/\/www.bancointernacional.com.ec\/pymes\/wp-content\/uploads\/2025\/09\/bi-transporte-monedas-300x246.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Una correcta gesti\u00f3n de impuestos no solo evita sanciones, sino que permite tomar mejores decisiones financieras y planificar el futuro del negocio. Cumplir con las obligaciones tributarias es fundamental para el crecimiento y la estabilidad de las peque\u00f1as y medianas empresas (PYMES) en Ecuador. Una correcta gesti\u00f3n de impuestos no solo evita sanciones, sino que [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4116,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[70],"tags":[],"class_list":["post-4119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-administrativa"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Conoce todo sobre el impuesto a renta para PYMES - Pymes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bancointernacional.com.ec\/pymes\/conoce-todo-sobre-el-impuesto-a-renta-para-pymes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conoce todo sobre el impuesto a renta para PYMES - Pymes\" \/>\n<meta property=\"og:description\" content=\"Una correcta gesti\u00f3n de impuestos no solo evita sanciones, sino que permite tomar mejores decisiones financieras y planificar el futuro del negocio. 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