Ecuador: Circular Sri Gastos Personales Deducibles

Last Updated: 4 April 2018
Article by Almeida Guzman & Asociados

El Registro Oficial No. 176 del 6 de febrero de 2018 publica la Circular del Servicio de Rentas Internas – SRI No. NAC-DGECCGC18-0001, por la cual se INSTRUYE A LOS SUJETOS PASIVOS QUE APLIQUEN LA DEDUCIBILIDAD DE GASTOS PERSONALES PARA LA LIQUIDACIÓN DEL IMPUESTO A LA RENTA. A continuación resumimos su contenido.

A Antecedentes

  1. Mediante el literal b) del Art. 1 de la Ley Orgánica de Reactivación de la Economía, Fortalecimiento de la Dolarización y Modernización de la Gestión Financiera, publicada en el Registro Oficial No. 150 del 29 de diciembre de 2017, se sustituyó el numeral 16 del Art. 10 de la Ley de Régimen Tributario Interno, estableciéndose varias reformas en torno a los gastos personales deducibles para la determinación de la base imponible del Impuesto a la Renta.
  2. A través de la Resolución No. NAC-DGERCGC09-0391, publicada en el Registro Oficial No. 613 del 16 de junio de 2009, y su reforma, el SRI expidió las disposiciones relativas a la presentación de información en anexos, respecto de los gastos personales aplicados como deducibles, del año inmediato anterior.

B Instrucciones

Con base en la normativa expuesta, la Administración Tributaria informa a los contribuyentes que apliquen la deducibilidad de gastos personales en la liquidación del Impuesto a la Renta, lo siguiente:

  1. Las personas naturales podrán deducir, dentro de los límites señalados en la normativa tributaria vigente y esta Circular, sus gastos personales sin IVA e ICE, así como los de sus padres, cónyuge o pareja en unión de hecho e hijos del sujeto pasivo o de su cónyuge o pareja en unión de hecho, que no perciban ingresos gravados y que dependan del contribuyente.
  2. En el caso de los padres, adicionalmente no deberán percibir individualmente pensiones jubilares por parte de la Seguridad Social o patronales, que por si solas o sumadas estas pensiones u otras rentas, incluidas las que les sean imputables por la sociedad conyugal o unión de hecho, superen un salario básico unificado del trabajador en general, respecto de cada padre o madre, de ser el caso.
  3. Los gastos personales referidos en las normas legales y reglamentarias señaladas en esta Circular, deberán estar directamente relacionados con los rubros de vivienda; educación, incluyendo los rubros de arte y cultura; salud; alimentación; y vestimenta; los cuales podrán deducirse siempre y cuando no hayan sido objeto de reembolso de cualquier forma.
  4. A efectos de la aplicación de la reforma introducida en el numeral 16 del Art. 10 de la Ley de Régimen Tributario Interno, por la Ley Orgánica de Reactivación de la Economía, Fortalecimiento de la Dolarización y Modernización de la Gestión Financiera, con la cual se incluyeron los conceptos de arte y cultura, dentro del rubro de gasto personal de educación, se deberá considerar lo siguiente:

    Respecto del rubro "Arte y cultura", se consideran gastos de arte y cultura exclusivamente los pagos por concepto de formación, instrucción – formal y no formal – y consumo de bienes o servicios, relacionados con las artes y manifestaciones prestadas por personas naturales o sociedades que tengan registrada la actividad artística o cultural en el RUC, vinculadas con las descritas a continuación:

    • Dentro de las disciplinas de artes vivas y escénicas, entiéndase las relacionadas con danza, teatro, ópera, mimo, artes circenses, magia, performance, títeres y video danza.
    • Dentro de las disciplinas de artes plásticas, visuales y aplicadas, entiéndase las relacionadas con dibujo, pintura, tatuajes no cosméticos, escultura, restauración, grabado, cerámica, mural, fotografía, video-arte, instalaciones, alfarería, serigrafía, tallado e ilustración.
    • Dentro de las disciplinas de artes literarias y narrativas, entiéndase las relacionadas con formación e instrucción en estas áreas, el pago por recitales, espectáculos y eventos en vivo vinculados con ellas, así como los pagos por adquisición de libros y revistas.
    • Dentro de las disciplinas de artes cinematográficas y audiovisuales, entiéndase las relacionadas con formación e instrucción en estas áreas y el pago por concepto de exhibiciones, espectáculos y eventos audiovisuales y cinematográficos.
    • Dentro de las disciplinas de artes musicales y sonoras, entiéndase las relacionadas con formación e instrucción en estas áreas, el pago por conciertos, recitales, musicales y otro tipo de eventos y espectáculos musicales en vivo, así como los pagos por adquisición de instrumentos y complementos musicales y accesorios para tales instrumentos.
    • Dentro de la promoción y difusión de la memoria social y el patrimonio, entiéndase las relacionadas con formación e instrucción en estas áreas, así como los pagos por los consumos de entradas y servicios de los repositorios de memoria (museo, archivo y biblioteca).
  5. En el caso de gastos de salud por enfermedades catastróficas, raras o huérfanas, se los reconocerá para su deducibilidad hasta en un valor equivalente a 2 fracciones básicas gravadas con tarifa cero de Impuesto a la Renta de personas naturales. En estos casos, el total de los gastos personales deducibles no podrá ser superior a 2 fracciones básicas gravadas con tarifa cero de Impuesto a la Renta de personas naturales, respetando los límites aplicables a los demás rubros. Las enfermedades deben estar certificadas o avaladas por la autoridad sanitaria nacional competente.
  6. Para la deducibilidad de los gastos personales, los comprobantes de venta en los cuales se respalde el gasto, podrán estar a nombre del contribuyente o de sus dependientes (sus padres, cónyuge o pareja en unión de hecho e hijos del sujeto pasivo o de su cónyuge o pareja en unión de hecho, que no perciban ingresos gravados y que dependan de éste), conforme a los términos previstos en el numeral 16 del Art. 10 de la Ley de Régimen Tributario Interno.
  7. Tratándose de gastos personales sustentados en comprobantes emitidos a nombre de cualquier integrante de la unidad familiar del contribuyente, podrán los cónyuges o convivientes de la unidad familiar, hacer uso de forma individual o combinada de dicho comprobante sin que en ningún caso se supere el valor total del mismo.
  8. En el caso de gastos personales correspondientes a los padres, los comprobantes podrán estar emitidos a nombre del padre o madre, según corresponda, o del hijo que asuma dicha deducibilidad. No obstante de ello, cuando se trate de gastos soportados por varios hijos, el comprobante podrá estar emitido a nombre de cada uno de ellos, en los montos que corresponda, o a nombre del padre o madre, caso en el cual los hijos podrán hacer uso del mismo de forma combinada, sin que en ningún caso se supere el valor total del mismo y dentro de los límites de deducibilidad de cada rubro.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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