Ecuador: Ley de Fomento Productivo, Atracción de Inversiones y Generación de Empleo

Last Updated: 10 September 2018
Article by Diego Aristizábal Mosquera

El día 21 de agosto de 2018 fue publicada en el Registro Oficial Suplemento No. 309 la Ley Orgánica para el Fomento Productivo, Atracción de Inversiones, Generación de Empleo, y Estabilidad y Equilibrio Fiscal, luego de que fue aprobada el pasado 21 de junio con 73 votos a favor, 28 en contra y 26 abstenciones en el Pleno de la Asamblea Nacional. Esta normativa busca el otorgamiento de ciertos beneficios a los contribuyentes, por lo que incluye la remisión de intereses y multas a los deudores de algunas instituciones públicas tales como el Servicio de Rentas Internas, el Servicio Nacional de Aduana del Ecuador, el Instituto Nacional de Fomento al talento Humano, que anteriormente era conocido como el Instituto Ecuatoriano de Crédito Educativo y Becas, Instituto Ecuatoriano de Seguridad Social (IESS), entre otros. Adicionalmente, plantea la posibilidad de acceder a la remisión de los impuestos vehiculares, Y de recargos y multas derivados de la matriculación vehicular e infracciones de tránsito. A continuación, un breve detalle de la normativa antes enunciada.

Para acceder al beneficio de la remisión de la totalidad de las multas e intereses, los sujetos pasivos deberán cumplir con todos los términos y condiciones descritos en la ley, según la institución pública. Por ejemplo, aquellos contribuyentes que mantengan deudas con el SRI, y que pretendan beneficiarse de este mecanismo, deberán realizar la correspondiente solicitud de remisión y pagar la totalidad del capital adeudado en los plazos establecidos.

En este mismo sentido, la normativa en cuestión plantea la posibilidad de que las compañías que se encuentran bajo vigilancia y control de la Superintendencia de Compañías, Valores y Seguros, accedan a la remisión del 100% de intereses, multas y costas procesales de procedimientos de ejecución coactiva y demás recargos derivados del saldo de las obligaciones, cuya administración y recaudación le corresponde única y directamente a la Superintendencia de Compañías, Valores y Seguros, conforme los términos y condiciones establecidos en esta Ley y las resoluciones que para el efecto emita la Superintendencia de Compañías.

Por otra parte, las nuevas inversiones productivas, entendidas como el flujo de recursos destinados a producir bienes y servicios, ampliar la capacidad productiva y a generar fuentes de trabajo en la economía nacional, que inicien a partir de la vigencia de la presente Ley, en los sectores priorizados, tendrán derecho a la exoneración del impuesto a la renta, y su anticipo, por 12 años, contados desde el primer año en el que se generen ingresos atribuibles directa y únicamente a la nueva inversión, y que se encuentren fuera de las jurisdicciones urbanas de los cantones de Quito y Guayaquil. Las inversiones realizadas en estos sectores en las áreas urbanas de Quito y Guayaquil podrán acogerse a la misma exoneración por 8 años.

Las nuevas inversiones productivas que suscriban contratos de inversión, tendrán derecho a la exoneración del Impuesto a la Salida de Divisas en los pagos realizados al exterior por concepto de importaciones de bienes de capital y materias primas necesarias para el desarrollo del proyecto, hasta por los montos y plazos establecidos en el referido contrato; por dividendos distribuidos por sociedades nacionales o extranjeras domiciliadas en el Ecuador, después del pago del impuesto a la renta, cuando corresponda, a favor de beneficiarios efectivos que sean personas naturales domiciliadas o residentes en el Ecuador o en el exterior, accionistas de la sociedad que los distribuye, hasta el plazo establecido en el referido contrato de inversión, siempre y cuando los recursos de la inversión provengan del extranjero y el inversionista demuestre el ingreso de las divisas al país. Asimismo, las nuevas inversiones productivas que se inicien a partir de la vigencia de la presente ley en los sectores económicos determinados como industrias básicas, que incluye fundición y refinación de cobre y/o aluminio; fundición siderúrgica para la producción de acero plano; refinación de hidrocarburos; industria petroquímica; industria de celulosa así como la construcción y reparación de embarcaciones navales, tendrán derecho a la exoneración del impuesto a la renta y su anticipo por 15 años.

Sin embargo, es importante resaltar que las obligaciones tributarias o fiscales vencidas con posterioridad al 2 de abril de 2018, no podrán acogerse a la remisión.

Fuentes:

1) R.O. Suplemento No. 309 del 21 de agosto de 2018. "Ley Orgánica para el Fomento Productivo, Atracción de Inversiones, Generación de Empleo, y Estabilidad y Equilibrio Fiscal".
2) Tomado de la página web del Diario EL UNIVERSO en el siguiente enlace electrónico: https://www.eluniverso.com/noticias/2018/06/21/nota/6822344/asamblea-aprobo-proyecto-ley-fomento-productivo
3) R.O. Suplemento No. 351 del 29 de diciembre de 2010. "Código Orgánico de la Producción, Comercio e Inversiones COPCI".

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